Zobrazeno 1 - 10
of 42
pro vyhledávání: '"Arno Forst"'
Publikováno v:
Accounting Research Journal. 36:290-305
Purpose Motivated by significant global developments affecting the sell-side industry, in particular a shift toward passive investments and growing regulation, this study examines whether financial analyst coverage declined over the past decade and i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2aa04ee3b2cf24de3d3dbea7a6467f74
https://doi.org/10.1108/arj-10-2022-0248
https://doi.org/10.1108/arj-10-2022-0248
Publikováno v:
Review of Quantitative Finance and Accounting. 56:1537-1559
This study examines whether and how policy changes that aim to improve market efficiency, specifically the mandatory adoption of International Financial Reporting Standards (IFRS), influence the relation between product market competition and stock p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dca05b127361587550270e1d8b638569
https://doi.org/10.1007/s11156-020-00933-6
https://doi.org/10.1007/s11156-020-00933-6
Autor:
Barry Hettler, Arno Forst
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:171-191
SUMMARY We examine the relationship between disproportionate insider control, enabled through dual-class share structures, and the demand for audit quality. Using a comprehensive hand-collected sample of U.S. dual-class firms, we find that, consisten
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0621f09f1618342b0b74b2679271be43
https://doi.org/10.2308/ajpt-52038
https://doi.org/10.2308/ajpt-52038
Publikováno v:
Journal of Accounting and Public Policy. 40:106877
We investigate the corporate social responsibility (CSR) performance of firms with a dual-class share structure. Dual-class firms, which represent a fast-growing segment of the U.S. capital market, violate the "one share, one vote" principle by givin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5690f5b8fd7455b5a5a279fcd5684803
https://doi.org/10.1016/j.jaccpubpol.2021.106877
https://doi.org/10.1016/j.jaccpubpol.2021.106877
Autor:
Arno Forst, Barry Hettler
Publikováno v:
Accounting & Finance. 59:1101-1130
The effect of disproportionate insider control on firm performance is ambiguous. Disproportionate control may enhance insiders’ ability to expropriate perquisites; on the other hand, it may provide stability of management and reduce short-term mark
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c905a9043fe4fd228cdd8ba490a7ef75
https://doi.org/10.1111/acfi.12279
https://doi.org/10.1111/acfi.12279
Publikováno v:
Journal of Accounting, Auditing & Finance. 34:30-53
We examine the association of insider ownership with financial analysts’ forecast accuracy and dispersion in a sample of U.S. dual-class firms. Insider ownership exerts two effects: a positive incentive effect and a negative entrenchment effect. Th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dd924896ef52b34f40342f981d8ae790
https://doi.org/10.1177/0148558x16670048
https://doi.org/10.1177/0148558x16670048
Autor:
David F. Salerno, Arno Forst
Publikováno v:
Journal of Corporate Accounting & Finance. 27:29-36
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::14d52ac1443de9c115315333b06f1338
https://doi.org/10.1002/jcaf.22176
https://doi.org/10.1002/jcaf.22176
Autor:
Lindsay Baran, Arno Forst
Publikováno v:
Journal of Corporate Finance. 35:62-80
We comprehensively examine the characteristics of the board of directors in firms characterized by disproportionate insider control. Specifically, we investigate whether board of director characteristics contribute to, or attenuate, the known negativ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cb21d8694925af49301e8fb7efa153e6
https://doi.org/10.1016/j.jcorpfin.2015.08.006
https://doi.org/10.1016/j.jcorpfin.2015.08.006
Publikováno v:
SSRN Electronic Journal.
We find a positive association between disproportionate insider control and patent output, quality, creativity, and the efficient use of R&D in innovation. Managers of firms characterized by disproportionate control also take more personal innovative
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b02fa276e6ab4e6942e81b188b5a914f
https://doi.org/10.2139/ssrn.3183517
https://doi.org/10.2139/ssrn.3183517
Autor:
Arno Forst
Publikováno v:
Advances in Accounting. 30:187-195
This study examines eight IFRS implementation choices available to European Union (EU) and European Economic Area (EEA) member countries under the EU's 2002 IAS Regulation. Great disparities in IFRS implementation exist among the countries covered un
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a9d23fa05ea57e3a0149a3e97ef4023
https://doi.org/10.1016/j.adiac.2014.03.006
https://doi.org/10.1016/j.adiac.2014.03.006