San Diego, CA 92182-0763
United States
San Diego State University
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accounting performance returns, corporate governance, dominant owners, regulatory environments
Accounting harmonization, firms’ value, business complexity, corporate governance
accounting, international diversity in business environments, corporate governance
bank debt/total assets, corporate governance, financial performance
ownership concentration, country-specific institutional effects, differential effects, creditors' and investors' protection regimes, legality, corporate governance
options backdating, corporate governance, CEO compensation
IRC Section 162(m), Sarbanes-Oxley Act, executive compensation, pay-performance sensitivity, conceptual framework