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[HTML][HTML] A review of China-related accounting research in the past 25 years
The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …
leading accounting journals. The rise in China-related research mirrors the country's …
Executive compensation: A survey of theory and evidence
This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …
start by presenting data on the level of CEO and other top executive pay over time and …
Firm‐level climate change risk and CEO equity incentives
We document evidence that CEOs who lead firms that face higher climate change risk
(CCR) receive higher equity‐based compensation. Our finding is consistent with the …
(CCR) receive higher equity‐based compensation. Our finding is consistent with the …
Do board characteristics drive firm performance? An international perspective
The aim of our research is to analyze how board characteristics influence firm performance.
In this paper, we specifically examine how board size, board independence, CEO duality …
In this paper, we specifically examine how board size, board independence, CEO duality …
Do gender differences persist? An examination of gender diversity on firm performance, risk, and executive compensation
Women have made great strides in recent years in climbing the corporate ladder, yet the
current corporate landscape suggests that obstacles still exist before true gender equity is …
current corporate landscape suggests that obstacles still exist before true gender equity is …
Behavioral CEOs: The role of managerial overconfidence
In this paper, we provide a theoretical and empirical framework that allows us to synthesize
and assess the burgeoning literature on CEO overconfidence. We also provide novel …
and assess the burgeoning literature on CEO overconfidence. We also provide novel …
Common ownership, competition, and top management incentives
We present a mechanism based on managerial incentives through which common
ownership affects product market outcomes. Firm-level variation in common ownership …
ownership affects product market outcomes. Firm-level variation in common ownership …
Detecting accounting fraud in publicly traded US firms using a machine learning approach
We develop a state‐of‐the‐art fraud prediction model using a machine learning approach.
We demonstrate the value of combining domain knowledge and machine learning methods …
We demonstrate the value of combining domain knowledge and machine learning methods …
CEO ability and corporate social responsibility
This study examines the impact of chief executive officer (CEO) ability on firms' corporate
social responsibility (CSR) performance. We find that firms' CSR performance increases with …
social responsibility (CSR) performance. We find that firms' CSR performance increases with …
Blockholders and corporate governance
This paper reviews the theoretical and empirical literature on the channels through which
blockholders (large shareholders) engage in corporate governance. In classical models …
blockholders (large shareholders) engage in corporate governance. In classical models …