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The comply-or-explain principle is a common feature of corporate governance codes. While prior studies investigated compliance with corporate governance codes as well as the effects of compliance on firm behaviour and performance, explanations for deviations from a corporate governance code...
We study the effect of the auditor's independence on executive compensation and executive effort allocation. Using principal-agent theory, we examine a compensation contract involving two signals, one for incentives and the other for control. The incentive signal is the earnings reported by the...
We examine the association of self-serving causal disclosures regarding earnings-related outcomes in the prospectuses of Chinese IPO firms and short-term IPO valuation (offer price-based valuation and IPO first-day underpricing). Using detailed content analysis of causal explanations in the...
This paper examines earnings management by dividend-paying firms in cases where pre-managed earnings would fall below the expected dividend, and by non-dividend paying firms aiming to avoid reporting losses. We find that within the UK market the likelihood of upward earnings management is...
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