Zobrazeno 1 - 10
of 26
pro vyhledávání: '"N. Bugra Ozel"'
Publikováno v:
Journal of Financial Economics. 149:179-217
Publikováno v:
The Accounting Review. 98:123-147
We examine whether initial public offering (IPO) registration disclosures expose firms to greater nonshareholder litigation risk. Using hand-collected data on lawsuits initiated at federal and state courts against IPO firms, we show that firms that s
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
We exploit a federal law that affords firms the ability to avoid paying overtime wages when an employee is classified as a manager and paid a salary above a pre-defined dollar threshold. We show that listings for salaried managerial positions exhibit
Autor:
N. Bugra Ozel, Nathan C. Goldman
Publikováno v:
SSRN Electronic Journal.
We consider insider trading profitability as a means for executives to shift the impact of changes in individual-level tax rates to shareholders. Consistent with predictions from an analytical model, we document a positive association between abnorma
Publikováno v:
The Accounting Review. 93:37-59
We examine the role of the coupon choice in bond contracts as a signaling mechanism in the presence of information asymmetry between borrowers and lenders about the credit quality of the borrower. Prior literature focuses on the use of maturity as a
Autor:
N. Bugra Ozel, Judson Caskey
Publikováno v:
Journal of Accounting and Economics. 63:121-141
We examine the relation between workplace safety and managers’ attempts to meet earnings expectations. Using establishment-level data on workplace safety from the Occupational Safety and Health Administration, we document significantly higher injur
Autor:
Urooj Khan, N. Bugra Ozel
Publikováno v:
Journal of Accounting Research. 54:895-937
To extend and monitor loans, banks collect detailed and proprietary information about the financial prospects of their customers, many of whom are local businesses and households. Therefore, banks’ loan portfolios contain potentially useful informa
Publikováno v:
SSRN Electronic Journal.
This paper develops a multi-firm equilibrium model of information acquisition based on differences in firms’ characteristics. It is shown that higher market-level uncertainty crowds-in investor attention to firm-level earnings announcements. Increa