Search
Now showing items 1-7 of 7
Earnings management strategy of pension plan changing firms
(2022-08-16)
This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response ...
The timing of insider trading and management forecast credibility
(2022-05-16)
In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to ...
THE IMPACT OF FRESH EYES: HOW A CHANGE IN THE ENGAGEMENT TEAM IMPACTS THE REPORTING OF INTERNAL CONTROL MATERIAL WEAKNESSES
(2021-05-07)
Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. ...
THE EFFECT OF INVESTOR SENTIMENT ON EARNINGS MANAGEMENT
(2020-08-10)
The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings ...
TOP LEGAL EXECUTIVES AND MERGERS AND ACQUISITIONS PROCESS AND OUTCOMES
(2021-08-02)
The role of a firm’s in-house top legal executives has become more prominent in recent years due to regulatory changes, increasing litigation, and growing risk and liability in the corporate world. Top legal executives act ...
Investor Sentiment and Debt Contracting
(2023-08-02)
**Please note that the full text is embargoed until 08/01/2024** This study examines the impact of investor sentiment on loan spread and financial covenants in debt contracts. Periods of high investor sentiment generally ...
TOP MANAGEMENT TEAM FUNCTIONAL DIVERSITY AND FIRM PERFORMANCE: A MEDIATION ANALYSIS
(2023-08-04)
In my dissertation, I study whether the top management team (TMT) between-member and within-member functional diversities affect firm performance. Between-member functional diversity, known as Dominant Functional Diversity ...