This paper examines the crucial question of whether chief executive officer (CEO) power
and corporate governance (CG) structure can moderate the pay-for-performance sensitivity …

This paper investigates the association between executive compensation and performance.
It uniquely utilises a comprehensive set of corporate governance mechanisms within a three …

We examine the relation between corporate liquidity and political connections measured via
lobbying expenditures. This is an interesting question as many of the motives for holding …

This study aimed to assess the effect of adopting the International Financial Reporting
Standards (IFRS) in Brazil on the information relevance of accounting profits of publicly …

We present new qualitative empirical evidence from a series of interviews with
representatives of venture capital support organisations, which discusses the role of …

This study aimed to assess the effect of adopting the International Financial Reporting
Standards (IFRS) in Brazil on the information relevance of accounting profits of publicly …

Researchers have long been interested in whether the classification of various items on the
balance sheet matters to investors. This paper provides evidence on whether reporting non …

We examine the premium/discount firm characteristic that fundamentally affects the value
relevance of two key accounting line items, earnings and book values. We argue that from …

This study was motivated by the recent prevalence of valuation professionals utilizing
EBITDA measures as part of their equity valuation strategies. To examine the impact of such …

We implement the most common empirical specifications, with different approaches to
control for scale problems, used in studies on the value relevance of accounting information …