Does accounting comparability affect corporate employment decision-making?
Z Zhang, CG Ntim, Q Zhang, MH Elmagrhi - The British Accounting Review, 2020 - Elsevier
This paper investigates whether accounting comparability affects corporate employment
decision-making. We find that firms with greater accounting comparability experience a …
decision-making. We find that firms with greater accounting comparability experience a …
Social capital and capital allocation efficiency
A Bhandari, MNH Bhuyan - Journal of Business Finance & …, 2023 - Wiley Online Library
Based on the social norms and structural theories of social capital, this study examines the
relationship between community social capital and the firms' capital allocation efficiency. We …
relationship between community social capital and the firms' capital allocation efficiency. We …
Does option-based compensation affect payout policy? Evidence from FAS 123R
Does option-based compensation affect payout policy? To address this question, we
examine the adoption of mandatory expensing of stock options. Our identification strategy …
examine the adoption of mandatory expensing of stock options. Our identification strategy …
Dividend cuts and a firm's investment opportunity set
S Das, S Dhole - Journal of Business Finance & Accounting, 2024 - Wiley Online Library
This paper re‐examines corporate dividend payout policy by focusing on how investors
evaluate dividend cuts. Our focus is to understand why despite the documented on average …
evaluate dividend cuts. Our focus is to understand why despite the documented on average …
Debt contract strictness and auditor specialization
CM Callahan, GF Peters… - Journal of Business …, 2019 - Wiley Online Library
The conflicts of interest among managers, shareholders and creditors resulting in agency
costs, can be mitigated by restricting managers' adverse behavior, through financial …
costs, can be mitigated by restricting managers' adverse behavior, through financial …
[PDF][PDF] The effects of product market competition on labor investment efficiency with emphasis the role of financing constraints
G Rezaei, R Taghizadeh… - Financial …, 2022 - jfm.alzahra.ac.ir
For the past several decades, understanding the determinants of corporate investment
decisions has been a major issue for corporate and financial research. Recently, some …
decisions has been a major issue for corporate and financial research. Recently, some …
[HTML][HTML] The capital maintenance regime matters for creditors
T Dudycz, P Mielcarz - Borsa Istanbul Review, 2023 - Elsevier
Relying on an unbalanced panel of 25,211 observations of Polish unlisted companies for
the period 2005–2018, we employ panel data analysis to investigate the role of the capital …
the period 2005–2018, we employ panel data analysis to investigate the role of the capital …
Bond covenants and investment policy
S Docgne - Journal of Financial Research, 2022 - Wiley Online Library
I provide evidence that covenants in bond indentures affect firms' investment policies outside
of covenant violations. After controlling for the self‐selectivity of covenant inclusion, I find that …
of covenant violations. After controlling for the self‐selectivity of covenant inclusion, I find that …
[HTML][HTML] An Analysis of the Effects of Board Relations Network Structure in Determining Labor Investment Efficiency: The Monitoring Role of Institutional Owners
R Taghizadeh, G Rezaei… - Journal of Asset …, 2022 - amf.ui.ac.ir
The purpose of this paper was to investigate the effects of board relations network structure
on labor investment efficiency. Besides, the role of institutional owners in these relationships …
on labor investment efficiency. Besides, the role of institutional owners in these relationships …
Business Strategy and Firms' Labor Investment Efficiency
One of the most important issues in the company's value creation process is investment. In
this regard, investing in labor force is one of the most important types of investments. As one …
this regard, investing in labor force is one of the most important types of investments. As one …