Zobrazeno 1 - 10
of 96
pro vyhledávání: '"Robert C. Pozen"'
Publikováno v:
The Accounting Review. 97:297-326
CEOs of S&P 500 firms that report high non-GAAP earnings relative to GAAP earnings receive substantial unexplained pay. Crucially, this result remains even after controlling for the level of non-GAAP and GAAP earnings. These firms are relatively poor
Publikováno v:
Journal of Law, Finance, and Accounting. 6:51-88
Publikováno v:
SSRN Electronic Journal.
Although a vast amount of research on IPOs exists, little research has been done from the point of view of index funds and the excess return opportunity gained from buying IPOs before the index inclusion date. In this article, the authors analyze US
Autor:
Jeffery V. Bailey, Ross P. Buckley, Sergio M. Focardi, Suresh Nallareddy, John E. Grable, Shivaram Rajgopal, Caroline Jonas, Angel Wu, Frank J. Fabozzi, Clarke Pitts, Laurence B. Siegel, Thomas M. Richards, Greg B Davies, Douglas W. Arner, Robert C. Pozen, Janos Nathan Barberis
Publikováno v:
SSRN Electronic Journal.
The Research Foundation Review 2017 summarizes the offerings from the CFA Institute Research Foundation over the past year—books, literature reviews, workshop presentations, and other relevant material.
Autor:
Anant Vinjamoori, Robert C. Pozen
Publikováno v:
Risk Management and Insurance Review. 18:243-254
Small employers that offer health insurance have usually offered fully insured products through traditional health plans. Recently, the Patient Protection and Affordable Care Act (ACA) has created new requirements for fully insured products that will
Autor:
Robert C Pozen
Publikováno v:
Business Economics. 50:20-24
Although some criticisms of corporate short-termism are warranted, others are exaggerated. Institutional investors—the dominant holder of publicly traded stock—have supported long-term plans of companies with good track records. Nevertheless, cer
Publikováno v:
SSRN Electronic Journal.
CEOs of S&P 500 firms that report high non-GAAP earnings relative to GAAP earnings receive substantial unexplained pay. Crucially, this result remains even after controlling for the level of non-GAAP and GAAP earnings. These firms are relatively poor
Publikováno v:
SSRN Electronic Journal.
The Securities and Exchange Commission (SEC) is considering the pros and cons of moving to semi-annual reporting from quarterly reporting at least for certain segments of the market. However, documenting causal evidence on the consequences of mandato
Autor:
Robert C. Pozen
Publikováno v:
Financial Analysts Journal. 71:10-12
Institutional investors are the majority owners of most publicly traded companies but allow activist hedge funds with smaller positions to push through corporate changes. The author offers various reasons why institutional investors may be reluctant
Autor:
Robert C. Pozen
Publikováno v:
Trusts & Trustees. 18:185-198
This article delineates guidelines to clarify the legal haze that seems to dissuade many tax-exempt organizations (TEOs) from engaging in programmerelated investments (PRIs) in the USA. In specific, this article analyses the legal constraints on inve