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A Study Of Foreign Earnings Management Using An Empirical Distribution Approach
Effective January 1, 1998, SFAS 131 changed the way managers voluntarily disclose business, geographic and operating segments of their companies. Reporting geographic segments is specifically related to the reporting of ...
Does Shareholder-sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation
This study investigates the role of shareholder-sponsored corporate governance proposals in monitoring top management compensation. In particular, I test whether theories of agency costs, corporate governance, and optimal ...