Now showing items 1-6 of 6
Culture and Cost Behavior: A Cross-Country Study
Firms' Inventory Choices During the Great Recession
We study how the interplay between firms’ fixed cost structure and their initial inventory levels influences these firms’ inventory production decisions. We also examine the consequences of those decisions for the firms’ ...
Culture and Cost Stickiness: A Cross-country Study
In this study, we examine the effect of national culture on managerial decision-making through the lens of cost stickiness. Recent studies document that managerial discretion in adjusting resources leads to costs that are ...
Fiduciary Duties of Directors and Accounting Conservatism
We examine whether a change in fiduciary duties of directors is associated with changes in firms’ financial reporting conservatism. A court ruling in 1991 expanded the scope of fiduciary duties of directors of near insolvent ...
Conditional Accounting Conservatism and Future Negative Surprises: An Empirical Investigation
We investigate whether conditional accounting conservatism has informational benefits to shareholders. We find some evidence that higher current conditional conservatism is associated with lower probability of future bad ...
Pro Forma Disclosures, Audit Fees, and Auditor Resignations
The disclosure of non-GAAP (pro forma) earnings numbers by managers in the post-SOX era continues to attract attention from regulators, media, and researchers. However, there is limited empirical evidence on how auditors ...