Garen Markarian

HEC - University of Lausanne

UNIL Dorigny

Lausanne, Lausanne 1015

Switzerland

  • HEC - University of Lausanne

SCHOLARLY PAPERS

18

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7,948

SSRN CITATIONS
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Top 20,052

in Total Papers Citations

50

CROSSREF CITATIONS

10

Scholarly Papers (18)

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1.

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 HEC - University of Lausanne
Downloads 1,250 (28,851)
Citation 10

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

2.

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 HEC - University of Lausanne
Downloads 1,174 (31,605)
Citation 6

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

3.

Inside Agency: The Rise and Fall of Nortel

Number of pages: 57 Posted: 12 Feb 2008
Michel Magnan, Timothy J. Fogarty, Garen Markarian and Serge Bohdjalian
Concordia University - Department of Accountancy, Case Western Reserve University - Department of Accountancy, HEC - University of Lausanne and Concordia University, Quebec - Department of Accountancy
Downloads 960 (42,070)
Citation 1

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

4.

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
HEC - University of Lausanne and Jaume I University - Department of Finance and Accounting
Downloads 900 (45,953)
Citation 5

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income smoothing, idiosyncratic volatility, volatility

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 HEC - University of Lausanne
Downloads 715 (62,786)
Citation 4

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

6.

Firm Complexity and Board of Director Composition

Number of pages: 44 Posted: 09 May 2007
Antonio Parbonetti and Garen Markarian
University of Padua and HEC - University of Lausanne
Downloads 588 (80,354)
Citation 5

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

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 Bristol Business School, HEC - University of Lausanne and Loughborough University - School of Business and Economics
Downloads 478 (103,807)
Citation 7

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

8.

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
HEC - University of Lausanne and University of Padua
Downloads 344 (151,079)

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Financial interlocks, bankers, industrials, earnings quality, Italy

9.

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 HEC - University of Lausanne
Downloads 343 (151,527)
Citation 4

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crisis and accounting, fair value accounting, accounting and risk

10.

ESG in the Top 100 US Private Equity Firms

Number of pages: 59 Posted: 17 Jul 2023 Last Revised: 04 Oct 2023
Garen Markarian, Calvin Rakotobe and Alexander Semionov
HEC - University of Lausanne, Université de Lausanne and HEC - University of Lausanne
Downloads 308 (169,968)

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Private Equity, Risk, ESG, Greenwashing, Net-Zero, Frameworks, Environmental, Social, Governance

11.

Oil Prices, Earnings, and Stock Returns

Review of Accounting Studies 26, pp. 218-257, 2021
Number of pages: 54 Posted: 01 Jun 2017 Last Revised: 02 Sep 2022
Steve Crawford, Garen Markarian, Volkan Muslu and Richard A. Price
University of Houston, HEC - University of Lausanne, C.T. Bauer College of Business University of Houston and University of Oklahoma
Downloads 282 (186,215)

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Oil Price, Commodity Markets, Earnings, Financial Markets

12.

The Effect of the Tax Cuts and Jobs Act of 2017 on Corporate Investment

Number of pages: 52 Posted: 17 Oct 2022
Garen Markarian and Steve Crawford
HEC - University of Lausanne and University of Houston
Downloads 237 (221,302)

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TCJA, Tax Cuts, Corporate Investment

13.

Employee Protection Shocks and Corporate Cash Holdings

Number of pages: 60 Posted: 03 Mar 2018 Last Revised: 13 Jul 2021
Christof Beuselinck, Garen Markarian and Arnt Verriest
Catholic University of Lille - IESEG School of Management, HEC - University of Lausanne and KU Leuven
Downloads 219 (239,697)
Citation 5

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Cash holdings, Employee Protection, Firing Costs, Value of Cash

14.

When Are Insider Purchases Credible?

Number of pages: 59 Posted: 11 Nov 2019 Last Revised: 21 Oct 2023
Messod D. Beneish and Garen Markarian
Indiana University - Kelley School of Business - Department of Accounting and HEC - University of Lausanne
Downloads 133 (365,662)

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Insider purchases, Risk, Asymmetry, Incidence, Informativeness, Credibility, Compensation Risk, Delta, Vega, Options

15.

The Rise and Fall of the EU Taxonomy: Lessons in the Implementation of Sustainability Accounting and Accountability

Number of pages: 38 Posted: 28 Nov 2023
Martin-Sebastian Abel and Garen Markarian
Otto Beisheim School of Management (WHU) and HEC - University of Lausanne
Downloads 17 (910,294)

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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 Bristol Business School, HEC - University of Lausanne 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 Bristol Business School, Loughborough University - School of Business and Economics and HEC - University of Lausanne

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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, HEC - University of Lausanne and Harvard Business School - Accounting and Control

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