Results 11 to 20 of about 82,159 (47)

CEO Overconfidence and Bonus Target Ratcheting

open access: yesAccounting Review
This study examines the performance target response to CEO overconfidence. Using unique hand-collected data on the annual bonus targets of Standard & Poor’s (S&P) 1500 firms, we find that boards ratchet targets more aggressively and apply greater ...
Sunyoung Kim, Jongwon Park
semanticscholar   +1 more source

Anticompetitive Bundling When Buyers Compete

open access: yesAmerican Economic Journal: Microeconomics
We study the profitability of bundling by an upstream firm that licenses technologies to downstream competitors and that faces competition for one of its technologies.
Alexandre de Cornière, Greg Taylor
semanticscholar   +1 more source

The Real Effects of PCAOB Inspection Reports on the M&A Deals of Non-Big 4 Accounting Firms

open access: yesAccounting Review
Mergers and acquisitions (M&As) are an important way for non-Big 4 accounting firms to grow their businesses. Non-Big 4 firms also account for the vast majority of PCAOB inspections.
Clive Lennox, Xi Wu
semanticscholar   +1 more source

The Effect of Hedge Fund Activism on Corporate Tax Avoidance

open access: yes, 2012
C. S. A. Cheng   +3 more
semanticscholar   +1 more source
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The Economic Effects of Mafia: Firm Level Evidence

The American Economic Review, 2022
We analyze the effects of Mafia infiltration in the legal economy. Combining information from investigative records with panel data on firms’ governance and balance sheets, we build an indicator of infiltration in firms located in an area with no ...
Litterio Mirenda, S. Mocetti, L. Rizzica
semanticscholar   +1 more source

The Role of Digitalization in Enhancing Green Innovation Efficiency: Examination of Multiple Sub-Dimensions, Transformation Speed, and Heterogeneity

SAGE Open
Enhancing the efficiency of green innovation is a vital step toward sustainable progress and eco-conscious economic growth. Using data from Chinese listed firms between 2007 and 2022, this study explores how digitalization influences corporate green ...
T. Pu
semanticscholar   +1 more source

Free Entry in a Cournot Market With Overlapping Ownership

Social Science Research Network
We examine the effects of overlapping ownership among existing firms deciding whether to enter a product market. We show that in most cases—and especially when overlapping ownership is already widespread—an increase in the extent of overlapping ownership
X. Vives, Orestis Vravosinos
semanticscholar   +1 more source

Corporate Tax Breaks and Executive Compensation

Social Science Research Network, 2023
I analyze the effect of two corporate tax breaks, bonus depreciation and the Domestic Production Activities Deduction (DPAD), on executive compensation in publicly traded US firms. I find both tax breaks significantly increase executive compensation. For
Eric Ohrn
semanticscholar   +1 more source

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