Zobrazeno 1 - 10
of 62
pro vyhledávání: '"Arthur C. Allen"'
Autor:
Brian P. McAllister, Arthur C. Allen
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 8:1-20
We examine how charity financial information related to efficiency and financial vulnerability is used by private foundations in determining how much they grant to charities during capital campaigns. In general, private foundations are likely to be b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5b1ffb392bd822cc8aa968928c521a96
https://doi.org/10.2308/ogna-52553
https://doi.org/10.2308/ogna-52553
Autor:
Arthur C. Allen, Brian P. McAllister
Publikováno v:
Financial Accountability & Management. 34:117-132
In a large sample of US private foundations, we examine the association between CEO compensation and an accounting-based measure of performance, administrative efficiency. We document a positive pay-performance association across time within foundati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8cf6245c540310666baa706efae09fd3
https://doi.org/10.1111/faam.12150
https://doi.org/10.1111/faam.12150
Autor:
Arthur C. Allen, Brian P. McAllister
Publikováno v:
Financial Accountability & Management. 33:48-76
Founders make significant financial contributions in creating US private foundations. Therefore, we hypothesize that founders monitor foundation operations and predict a positive relation between founder participation and foundation efficiency. In co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::edb55252907ab1fc7e4b05d845da6027
https://doi.org/10.1111/faam.12114
https://doi.org/10.1111/faam.12114
Publikováno v:
Journal of Financial and Quantitative Analysis. 48:637-668
We test the relationship between takeover protection and voluntary disclosure in a setting of antitakeover laws in a firm’s state of incorporation. After correcting for the endogeneity of firms’ incorporation choices, we find that firms incorpora
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dbdd4d883dfbccd0e91dd3b14e6f7e70
https://doi.org/10.1017/s0022109013000124
https://doi.org/10.1017/s0022109013000124
Autor:
Arthur C. Allen, Angela M. Woodland
Publikováno v:
Issues in Accounting Education. 27:1045-1057
In an earlier paper in this journal, Allen and Woodland (2006; hereafter AW) provided evidence that the 150-hour education requirement for licensure significantly reduced the number of candidates taking and passing the CPA exam, but had little effect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e16def42b3e5f8a563a5980d540d538d
https://doi.org/10.2308/iace-50231
https://doi.org/10.2308/iace-50231
Autor:
Angela M. Woodland, Arthur C. Allen
Publikováno v:
AUDITING: A Journal of Practice & Theory. 29:1-25
SUMMARY: We examine whether additional education requirements to enter the accounting profession lead to higher costs to clients. Using the 150-hour education requirement in the U.S. and the audit services market during the period 2000–2004 as the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6fe7492ea0bf5cb8ce68925c4d02100d
https://doi.org/10.2308/aud.2010.29.2.1
https://doi.org/10.2308/aud.2010.29.2.1
Autor:
Donna Dudney, Arthur C. Allen
Publikováno v:
Financial Review. 45:387-414
Using a large data sample of 58,562 new municipal issues covering the period from 1984 to 2002, we examine whether the quality of advice provided by a financial advisor affects new issue interest costs. We find that higher-quality financial advisors
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::36059e551ea48f57f6bee1360631b2ee
https://doi.org/10.1111/j.1540-6288.2010.00253.x
https://doi.org/10.1111/j.1540-6288.2010.00253.x
Publikováno v:
Review of Quantitative Finance and Accounting. 32:421-438
We investigate whether issuers that choose to forgo a bond rating suffer an interest cost penalty greater than the cost of the rating. We use estimated ratings provided by Moody’s Investor Service to proxy for what the rating would have been if it
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b65972c71b17377b1b36a1f1f967858
https://doi.org/10.1007/s11156-008-0095-6
https://doi.org/10.1007/s11156-008-0095-6
Autor:
Arthur C. Allen, Donna Dudney
Publikováno v:
Journal of Financial Services Research. 33:57-76
This study examines a sample of 12,562 dual-rated local government bond issues including 6,104 split-rated issues to determine which rating agency has the greatest impact on yields. Using a database of municipal bond issues from 1986 to 2002, we show
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::df498f70a35a13d13c913421af7aab9a
https://doi.org/10.1007/s10693-007-0021-4
https://doi.org/10.1007/s10693-007-0021-4
Publikováno v:
Journal of Business Finance & Accounting. 34:222-246
We examine whether the sensitivity of pay to performance is associated with the amount of insider trading that managers undertake. Because insider trading profits represent an alternative form of compensation, we expect that firms will consider the c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9a46795c1d036093b7167ccd4fc68a77
https://doi.org/10.1111/j.1468-5957.2006.00651.x
https://doi.org/10.1111/j.1468-5957.2006.00651.x