Zobrazeno 1 - 10
of 54
pro vyhledávání: '"Pandej Chintrakarn"'
Publikováno v:
PLoS ONE, Vol 19, Iss 5, p e0298528 (2024)
Tax avoidance holds immense importance due to its substantial implications for government revenues and the fair allocation of resources. Consequently, understanding the factors that shape tax avoidance is critically important. Exploiting a cutting-ed
Externí odkaz:
https://doaj.org/article/bb61eda77c5d46529594549cbd470e39
Publikováno v:
International Review of Economics & Finance. 71:143-160
We explore the effect of board independence on CSR investments during a stressful time, i.e. during the Great Recession. Our results show that independent directors exhibit an unfavorable view of CSR investments during the crisis. Stronger board inde
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59972498f024e06172a5d51102d7d03f
https://doi.org/10.1016/j.iref.2020.08.007
https://doi.org/10.1016/j.iref.2020.08.007
Publikováno v:
Financial Review. 55:697-716
We investigate how independent directors view corporate social responsibility (CSR). Exploiting the passage of the Sarbanes-Oxley Act (SOX) and the associated exchange listing requirements as an exogenous regulatory shock, we document that independen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b71e2157d9287800e317fe420abb1758
https://doi.org/10.1111/fire.12244
https://doi.org/10.1111/fire.12244
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fcdd429b87f4f3b252e641f08856283d
https://doi.org/10.2139/ssrn.4267558
https://doi.org/10.2139/ssrn.4267558
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b9dfa8e5846dd146da858af83bea9e05
https://doi.org/10.2139/ssrn.4227361
https://doi.org/10.2139/ssrn.4227361
Publikováno v:
SSRN Electronic Journal.
We explore the effect of board independence on CSR investments during a stressful time, i.e. during the Great Recession. Our results show that independent directors exhibit an unfavorable view of CSR investments during the crisis. Stronger board inde
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d4390d42044efa63ddd13d38483ec40
https://doi.org/10.2139/ssrn.3675569
https://doi.org/10.2139/ssrn.3675569
Publikováno v:
International Review of Economics & Finance. 58:49-64
Agency theory suggests that CEOs view dividends unfavorably because dividend payouts deprive them of the free cash flow they could otherwise exploit. Using Bebchuk, Cremers, and Peyer’s (2011) CEO pay slice (CPS) to measure CEO power, we find that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5e0366d8349475de467e770c829ff6cc
https://doi.org/10.1016/j.iref.2018.02.023
https://doi.org/10.1016/j.iref.2018.02.023
Publikováno v:
Journal of Business Ethics. 162:31-45
We investigate the effect of Lesbian, Gay, Bisexual and Transgender (LGBT)-supportive corporate policies on credit ratings. To the extent that LGBT-friendly policies are beneficial to the firm and therefore improve its expected cash flows, credit rat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ca854e9f0d4d7aa3d0fb0dcb659330e6
https://doi.org/10.1007/s10551-018-4009-9
https://doi.org/10.1007/s10551-018-4009-9
Publikováno v:
Australian Journal of Management. 43:27-41
Exploiting the passage of the Sarbanes–Oxley Act (SOX) as an exogenous regulatory shock, we investigate whether board independence substitutes for external audit quality. Based on over 14,000 observations across 18 years, our difference-in-differen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8d658b8d37c6163e3afd6869f67f17fc
https://doi.org/10.1177/0312896217712334
https://doi.org/10.1177/0312896217712334
Publikováno v:
International Review of Finance. 18:477-494
We investigate the extent of earnings management during the financial crisis of 2008 (The Great Recession). Based on a large sample of 14,000 observations across 15 years, our results show that firms managed earnings less aggressively during the cris
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::33b1acbf6c4e3483ab16ef2a8ea45bcc
https://doi.org/10.1111/irfi.12135
https://doi.org/10.1111/irfi.12135