We show that, contrary to popular belief, initial public offering (IPO) firms report more
conservatively. We attribute this to the higher quality reporting demanded of public firms by …

We explore the impact of the Globe and Mail corporate governance index on bond spreads
in a sample of Canadian listed companies. The index is composed of four sub-indices …

Using managerial entrenchment and earnings management activities to proxy for managers'
opportunism, this paper explores the effect of the managers' behaviour on the cost of debt …

An opportunist manager in property companies tend to take opportunity for himself while
aggrieving the owner over the decision. This study focuses on determining the effect of …

This paper investigates the impact of managers' opportunism on the cost of debt financing.
Using managerial entrenchment and earnings management activities to proxy for managers' …

We examine the extent to which excess returns from convertible arbitrage represent positive
returns to managers to exploiting pricing inefficiencies versus compensation for exposure to …

We examine security issuance in restated periods by firms that misreport financial
statements and find that only a small per cent of such firms issues securities in the restated …

This dissertation assessed the impact of the accounting information environment and IFRS
adoption influence on capital structure, corporate/firm, and macroeconomic performances in …

This dissertation assesses the impacts of accounting information environment on the
influence of IFRS adoption on capital structure, corporate and macroeconomic performances …

This chapter covers the conceptual, theory, and empirical literature that relate to the study.
Specifically, it covers the conceptual and theoretical bases underpinning the dissertation …