Garen Markarian

WHU - Otto Beisheim School of Management

Chair of Financial Accounting

Burgplatz 2

Vallendar, 56179

Germany

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 7,341

in Total Papers Downloads

6,267

SSRN CITATIONS
Rank 12,190

SSRN RANKINGS

Top 12,190

in Total Papers Citations

26

CROSSREF CITATIONS

52

Scholarly Papers (18)

1.

CEO Risk-Related Incentives and Income Smoothing

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 61 Posted: 26 Mar 2007 Last Revised: 18 Apr 2009
Julia Grant, Antonio Parbonetti and Garen Markarian
Case Western Reserve University - Department of Accountancy, University of Padua and WHU - Otto Beisheim School of Management
Downloads 1,103 (19,376)
Citation 6

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income smoothing, earnings management, CEO risk incentives, compensation risk, CEO compensation structure

2.

Capitalization of R&D Costs and Earnings Management: Evidence from Italian Listed Companies

Number of pages: 43 Posted: 05 Oct 2007
Lorenzo Pozza, Annalisa Prencipe and Garen Markarian
Bocconi University - Department of Accounting, Bocconi University - Department of Accounting and WHU - Otto Beisheim School of Management
Downloads 1,071 (20,232)
Citation 3

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income smoothing, earnings management, R&D capitalization, cost capitalization, Research and Development

3.

Income Smoothing and Idiosyncratic Volatility

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 46 Posted: 15 Jan 2009 Last Revised: 01 Feb 2018
Garen Markarian and Belen Gill-de-Albornoz
WHU - Otto Beisheim School of Management and Jaume I University - Department of Finance and Accounting
Downloads 787 (31,525)
Citation 5

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income smoothing, idiosyncratic volatility, volatility

4.

Inside Agency: The Rise and Fall of Nortel

Number of pages: 57 Posted: 12 Feb 2008
Concordia University - Department of Accountancy, Case Western Reserve University - Department of Accountancy, WHU - Otto Beisheim School of Management and Concordia University, Quebec - Department of Accountancy
Downloads 760 (33,034)
Citation 1

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Agency theory, executive compensation, financial misstatement, income smoothing, stock options, earnings manipulation, earnings management

5.

An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline

Number of pages: 48 Posted: 26 Mar 2007
Timothy J. Fogarty and Garen Markarian
Case Western Reserve University - Department of Accountancy and WHU - Otto Beisheim School of Management
Downloads 688 (37,863)
Citation 3

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accounting education, accounting doctoral programs, accounting teaching, business education, tenured professor, accounting department prestige

6.
Downloads 582 ( 47,301)
Citation 10

Firm Complexity and Board of Director Composition

Number of pages: 44 Posted: 09 May 2007
Antonio Parbonetti and Garen Markarian
University of Padua and WHU - Otto Beisheim School of Management
Downloads 552 (49,958)
Citation 3

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firm complexity, board composition, corporate governance, determinants of boards, strategic governance

Firm Complexity and Board of Director Composition

Corporate Governance: An International Review, Vol. 15, Issue 6, pp. 1224-1243, November 2007
Number of pages: 20 Posted: 13 Dec 2007
Antonio Parbonetti and Garen Markarian
University of Padua and WHU - Otto Beisheim School of Management
Downloads 30 (494,954)
Citation 1
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7.

Bankers’ Compensation and Fair Value Accounting

Number of pages: 53 Posted: 05 Apr 2009 Last Revised: 10 May 2011
Gilad Livne, Garen Markarian and Alistair Milne
University of Exeter Business School, WHU - Otto Beisheim School of Management and Loughborough University - School of Business and Economics
Downloads 436 (67,828)
Citation 7

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clawback problem, fair value accounting, cash bonus, compensation, banking crisis

8.

Accounting, Governance, and the Crisis: Is Risk the Missing Link?

Number of pages: 27 Posted: 06 Jul 2011
Michel Magnan and Garen Markarian
Concordia University - Department of Accountancy and WHU - Otto Beisheim School of Management
Downloads 293 (106,852)
Citation 1

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crisis and accounting, fair value accounting, accounting and risk

9.

Financial Interlocks and Earnings Management: Evidence from Italy

Number of pages: 60 Posted: 04 May 2009 Last Revised: 13 May 2009
Garen Markarian and Antonio Parbonetti
WHU - Otto Beisheim School of Management and University of Padua
Downloads 292 (107,258)

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Financial interlocks, bankers, industrials, earnings quality, Italy

10.

Employee Protection Shocks and Corporate Cash Holdings

Number of pages: 60 Posted: 03 Mar 2018
Christof Beuselinck, Garen Markarian and Arnt Verriest
Catholic University of Lille - IESEG School of Management, WHU - Otto Beisheim School of Management and EDHEC Business School
Downloads 100 (273,479)

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Cash holdings, Employee Protection, Firing Costs, Financial Constraints; Value of Cash

11.

Oil Prices, Earnings, and Stock Returns

Number of pages: 54 Posted: 01 Jun 2017 Last Revised: 29 Oct 2019
University of Houston, WHU - Otto Beisheim School of Management, C.T. Bauer College of Business University of Houston and University of Oklahoma
Downloads 93 (286,746)

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Oil Price, Commodity Markets, Earnings, Financial Markets

12.

A Theory of Insider Purchases

Number of pages: 60 Posted: 11 Nov 2019
Messod Daniel Beneish and Garen Markarian
Indiana University - Kelley School of Business - Department of Accounting and WHU - Otto Beisheim School of Management
Downloads 35 (458,778)

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Insider purchases, Risk, Incidence, Signaling, Compensation Risk, Delta, Vega, Options, Return Performance

13.

The Convergence of Disclosure and Governance Practices in the Worlds Largest Firms

Corporate Governance: An International Review, Vol. 15, No. 2, pp. 294-310, March 2007
Number of pages: 17 Posted: 16 Mar 2007
Antonio Parbonetti, Gary Previts and Garen Markarian
University of Padua, Case Western Reserve University - Department of Accountancy and WHU - Otto Beisheim School of Management
Downloads 17 (556,434)
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14.

Earnings Management in Family Firms: Evidence from R&D Cost Capitalization in Italy

Family Business Review, Vol. 21, No. 1, pp. 71-88, March 2008
Number of pages: 18 Posted: 18 Feb 2008
Annalisa Prencipe, Garen Markarian and Lorenzo Pozza
Bocconi University - Department of Accounting, WHU - Otto Beisheim School of Management and Bocconi University - Department of Accounting
Downloads 10 (600,909)
Citation 2
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15.

Product Market Competition, Information and Earnings Management

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 572-599, 2014
Number of pages: 28 Posted: 26 Jul 2014
Garen Markarian and Juan Santaló
WHU - Otto Beisheim School of Management and Fundación Instituto de Empresa, S.L. - IE Business School
Downloads 0 (687,838)
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earnings management, competition, Bayesian‐Cournot‐Nash oligopoly

16.

Investment Horizon, Risk, and Compensation in the Banking Industry

Journal of Banking and Finance, Forthcoming
Posted: 12 Jul 2013
Gilad Livne, Garen Markarian and Maxim Mironov
University of Exeter Business School, WHU - Otto Beisheim School of Management and IE Business School, IE University

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Investment horizon, Compensation, Risk, Performance, Claw-back

17.

Bankers' Compensation and Fair Value Accounting

Journal of Corporate Finance, Vol. 17, No. 4, pp. 1096-1115
Posted: 01 Sep 2011
Gilad Livne, Alistair Milne and Garen Markarian
University of Exeter Business School, Loughborough University - School of Business and Economics and WHU - Otto Beisheim School of Management

Abstract:

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Clawback problem, Fair value accounting, Cash bonus, Compensation, Banking crisis

18.

Stock Option Expensing: Evidence from Shareholders' Votes

AAA 2005 FARS Meeting Paper
Posted: 17 Oct 2005
Fabrizio Ferri, Garen Markarian and Tatiana Sandino
University of Miami - Miami Business School, WHU - Otto Beisheim School of Management and Harvard Business School - Accounting and Control

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