Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Paige Harrington Patrick"'
Publikováno v:
Journal of Management Accounting Research. 32:177-201
We investigate whether compensation grants are subject to “heaping,” the tendency of less informed individuals to provide round values when reporting estimates of discrete data. We document that an unexpectedly large number of CEOs receive round
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::52fe67c48dfd79ff53f95d66bb285c5b
https://doi.org/10.2308/jmar-52477
https://doi.org/10.2308/jmar-52477
Publikováno v:
SSRN Electronic Journal.
Evidence shows that managers’ debt-like compensation (i.e., inside debt) aligns their incentives with lenders’, reducing the agency cost of debt. We examine how changes in the contracting environment affect the use of inside debt in debt contract
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ff7327b2d733de37ac02e9d7bde475ec
https://doi.org/10.2139/ssrn.3625161
https://doi.org/10.2139/ssrn.3625161
Publikováno v:
SSRN Electronic Journal.
We ope-rationalize a corporate governance framework developed and promoted by a diverse, influential group of diverse institutional investors. We find positive associations between consistency with the proposed framework and firm value for smaller fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d79640cbde58ff71c310b9e7ae198803
https://doi.org/10.2139/ssrn.3599479
https://doi.org/10.2139/ssrn.3599479
Autor:
Paige Harrington Patrick
Publikováno v:
Contemporary Accounting Research. 35:1999-2029
Many view large payments following mergers or acquisitions as excessive and evidence of rent extraction. Using additional disclosures required by the SEC since 2006, I hand‐collect details of preexisting change in control (CIC) provisions in employ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ed7fb5eec44a0e6742f3b6e46d6e3f8b
https://doi.org/10.1111/1911-3846.12384
https://doi.org/10.1111/1911-3846.12384
Publikováno v:
SSRN Electronic Journal.
We document widespread adoption of adjustments to earnings for performance evaluation; 84% of our sample of S&P 1500 firms use adjusted earnings for bonus compensation. We find that the transactions removed from adjusted earnings vary widely and incl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::df115ad8c78724b212b3423f6e8dedb8
https://doi.org/10.2139/ssrn.2682652
https://doi.org/10.2139/ssrn.2682652
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a4ebd8404e44cb42b540cb75d706d10
https://doi.org/10.2139/ssrn.2132889
https://doi.org/10.2139/ssrn.2132889
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ebbc7c3a1ce73e7ea794f44ac4e6df6c
https://doi.org/10.2139/ssrn.2132180
https://doi.org/10.2139/ssrn.2132180
Publikováno v:
SSRN Electronic Journal.
While both U.S. GAAP and IFRS require inventory to be valued using absorption costing, prior to IFRS convergence, Danish GAAP permitted, but did not require, variable costing for financial reporting. Upon convergence, firms that had initially reporte
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e91f1c4fca59ded0079d0dc032478cd
https://doi.org/10.2139/ssrn.1909642
https://doi.org/10.2139/ssrn.1909642