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Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues
(Accounting, 2009-09-16)
Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since ...
A Study Of Foreign Earnings Management Using An Empirical Distribution Approach
(Accounting, 2008-09-17)
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 ...
Enterprise Resource Planning Productivity Function:the Impact Of CEO Holdings And Horizon And Implementation Characteristics
(Accounting, 2007-08-23)
The productivity of Enterprise Resource Planning (ERP) systems has been discussed in several other studies in the past decade. Those studies utilized several research methodologies, including case studies, surveys and ...
Does Shareholder-sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation
(Accounting, 2008-09-17)
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 ...
The Pricing And Determinants Of The Discretionary Component Of Employee Stock Option Value
(Accounting, 2007-09-19)
In this study, I first re-examine the pricing effect of employee stock option (ESO) value. I find a negative association between ESO value and share price, supporting the view that investors view ESO value as an expense ...
Lead Directorship, Corporate Governance, And Firm Performance
(Accounting, 2007-09-19)
This dissertation empirically explores the role of the lead directorship in the corporate governance system and strives to empirically examine the association between the lead directorship and firm performance. I measure ...