Results 31 to 40 of about 82,159 (47)
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Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities
Accounting ReviewOversight responsibilities for many audit committees (ACs) are evolving to include some of the hottest topics in the boardroom: enterprise risk management, cybersecurity, and environmental, social, and governance reporting.
Lauren M. Cunningham +3 more
semanticscholar +1 more source
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?
Accounting ReviewNonactivist investors that own more than 5 percent of a firm must report their holdings by filing a 13G in which they must commit to not influencing control of the firm. Mutual fund families are the most common investors filing 13Gs.
Eunjee Kim
semanticscholar +1 more source
Employer Consolidation and Wages: Evidence from Hospitals
The American Economic Review, 2019We test whether wage growth slows following employer consolidation by examining hospital mergers. We find evidence of reduced wage growth in cases where both (i) the increase in concentration induced by the merger is large and (ii) workers’ skills are ...
Elena Prager, Matt Schmitt
semanticscholar +1 more source
Journal of the American Taxation Association
This paper examines the effects of the 2017 U.S. tax reform, commonly known as the “Tax Cuts and Jobs Act” (TCJA) on cross-border M&As of U.S. acquirers. The TCJA replaced the U.S. worldwide tax system by a territorial system, albeit with one important
Mathias Dunker +2 more
semanticscholar +1 more source
This paper examines the effects of the 2017 U.S. tax reform, commonly known as the “Tax Cuts and Jobs Act” (TCJA) on cross-border M&As of U.S. acquirers. The TCJA replaced the U.S. worldwide tax system by a territorial system, albeit with one important
Mathias Dunker +2 more
semanticscholar +1 more source
The Watchful Eye: How Does the Prominence of Chief Audit Executives Curb Financial Misconduct?
Journal of Forensic Accounting ResearchFinancial misconduct is a significant threat to capital markets, with severe negative consequences for stakeholders. This study explores the role of Chief Audit Executives (CAEs) in mitigating financial misconduct, highlighting their importance in ...
Chenyong Liu, Han Dai, Lu Lu
semanticscholar +1 more source
Is There Too Little Antitrust Enforcement in the Us Hospital Sector?
Social Science Research NetworkFrom 2002 to 2020, there were over 1,000 mergers of US hospitals. During this period, the FTC took enforcement actions against 13 transactions. However, using the FTC’s standard screening tools, we find that 20 percent of these mergers could have been ...
Z. Brot-Goldberg +3 more
semanticscholar +1 more source
Investor Sentiment for Corporate Social Performance
Accounting Review, 2018We document time-varying investor sentiment for corporate social responsibility (CSR) performance. We show that announcements of CSR activities generate positive abnormal returns during periods when investors place a valuation premium on CSR ...
J. Naughton, Clare Wang, I. Yeung
semanticscholar +1 more source
Does Health-Care Consolidation Harm Patients? Evidence from Maternity Ward Closures
American Economic Journal: Economic PolicyWe study how closures of maternity wards affect maternal and neonatal health. Using data on all hospital births in Sweden between 1990 and 2004, we compare changes in birth-related outcomes across hospital catchment areas that were differently exposed to
Daniel Avdic +2 more
semanticscholar +1 more source
Proxy Advisory Firms and Corporate Shareholder Engagement
Social Science Research NetworkWe study how Institutional Shareholder Services (ISS) affect firms’ engagement with shareholders. Our analyses exploit a quasi-natural experiment using say-on-pay voting outcomes near a threshold that triggers ISS to review engagement activities. Firms
Aiyesha Dey +2 more
semanticscholar +1 more source
Concentration and Geographic Proximity in Antitrust Policy: Evidence from Bank Mergers
Social Science Research NetworkAntitrust often uses the Herfindahl-Hirschman Index (HHI) for merger screening and review. We argue that HHI-based antitrust policy using predefined markets in the banking industry misses anticompetitive effects that are predicted by the proximity of ...
David Benson +4 more
semanticscholar +1 more source