This book is intended to be a practical study guide that complements the growing body of
guidance on research methodology, and in particular complements the specialised niche of …

We review accounting and finance research on corporate governance (CG). In the course of
our review, we focus on a particularly vexing issue, namely endogeneity in the relationships …

This paper uses surveys to document CFO perspectives on corporate planning, investment,
capital structure, payout, and shareholder versus stakeholder focus. Comparing policy …

We survey 885 institutional venture capitalists (VCs) at 681 firms to learn how they make
decisions. Using the framework in Kaplan and Strömberg (2001), we provide detailed …

We study 115 Indian listed companies (ILCs) over the period 2009–2012. The study
explicitly connects the Indian way of doing business with a broader mission of serving the …

This paper examines the impact of the COVID-19 pandemic on the dividend payouts of
publicly traded firms in the US Out of nearly 1,400 dividend paying firms, 213 cut dividends …

Abstract Employing 63,464 firm-year observations of 8876 companies in 22 countries from
2000 to 2013, we conduct a series of multiple regression analyses that reveal a significantly …

We analyze survey responses from nearly 600 corporate tax executives to investigate firms'
incentives and disincentives for tax planning. While many researchers hypothesize that …

We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …

This paper addresses an important issue of modeling nonlinear asymmetric dynamics and
unobserved individual heterogeneity in the threshold panel data framework, simultaneously …