Fayez A. Elayan

Brock University-Goodman School of Business

Professor

1812 Sir Issac Brock Way

St. Catharines, Ontario L2S 3A1

Canada

http://www.brocku.ca

SCHOLARLY PAPERS

30

DOWNLOADS
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5,516

CITATIONS
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SSRN RANKINGS

Top 18,569

in Total Papers Citations

17

Scholarly Papers (30)

1.

Executive Incentive Compensation Schemes and Their Impact on Corporate Performance: Evidence from New Zealand Since Legal Disclosure Requirements Became Effective

Massey University Commerce Working Paper No. 00-22
Number of pages: 46 Posted: 27 Jan 2001
Fayez A. Elayan, Jammy S.C. Lau and Thomas O. Meyer
Brock University-Goodman School of Business, Massey University - Department of Commerce and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 1,011 (20,813)
Citation 2

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Executive Compensation, Stock Options, Salary Disclosure Regulation

2.

Expensing Executive Stock Options: The Agency Problem and Structure of Management Compensation

Number of pages: 42 Posted: 30 Jun 2007
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 516 (52,163)
Citation 1

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Stock Options, Expensing, Compensation, Recognition

3.

Unfair 'Fair Value' in an Opaque Credit Default Swap Market: How Marking-to-Market Pushed the International Credit Crunch

Number of pages: 40 Posted: 17 Jan 2012 Last Revised: 05 Mar 2012
Alex Dontoh, Fayez A. Elayan, Joshua Ronen and Tavy Ronen
New York University (NYU) - Department of Accounting, Brock University-Goodman School of Business, New York University (NYU) - Department of Accounting and Rutgers Business School -Newark and New Brunswick, Department of Finance & Economics
Downloads 511 (52,788)

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mark-to-market, FAS 157, fair valuation, credit markets, credit default swaps, write-down

4.

The Tax Motives for Untaxed Firms: The Case of Real Estate Investment Trusts (Reits) Acquisitions

Number of pages: 25 Posted: 06 Mar 2000
Jennifer Li and Fayez A. Elayan
Brock University and Brock University-Goodman School of Business
Downloads 490 (55,685)

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5.

Price Effects of Changes to the Composition of New Zealand Share Indices

Number of pages: 17 Posted: 08 Nov 2000
Fayez A. Elayan, Wenjie Li and John F. Pinfold
Brock University-Goodman School of Business, Massey University - Department of Commerce and Massey University - Department of Commerce
Downloads 400 (71,343)
Citation 5

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6.

Ethical Performance, Financial Performance and the Quality of Financial Reporting

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41 Posted: 01 Jan 2014
Brock University-Goodman School of Business, Brock University, Brock University, Southeastern Louisiana University and Brock University
Downloads 358 (81,160)

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Ethical Performance, Financial Reporting Quality, Corporate Social Responsibility, Financial Performance

Acquisitions by Real Estate Investment Trusts as a Strategy for Minimisation of Investor Tax Liability

Massey University Working Paper Series No. 99.15
Number of pages: 20 Posted: 13 Jun 2001
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 342 (84,987)
Citation 2

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REITs, Acquisitions, Tax Minimisation

Acquisitions by Real Estate Investment Trusts as a Strategy for Minimisation of Investor Tax Liability

Forthcoming in Journal of Economics and Finance
Posted: 17 Aug 2001
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance

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REITs, Acquisitions, Tax Minimisation

8.

Accelerating Vesting of Employee Stock Options to Avoid Expense Recognition

Number of pages: 50 Posted: 30 Jun 2007
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 335 (87,629)
Citation 1

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Acceleration, Vesting, Emplyee Stock Options, Managemnt Compensation, FAS 123R

9.

The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation Under Sarbanes-Oxley Act Section 404 (B)

Number of pages: 34 Posted: 17 Jan 2012 Last Revised: 13 Jan 2015
Brock University, Brock University, Brock University, McMaster University - Accounting & Financial Management Services, Brock University-Goodman School of Business and Brock University
Downloads 261 (114,698)

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SOX 404 (b), compliance, audit attestation, internal control, signaling

10.

Litigation Risk, Information Asymmetry and Conditional Conservatism

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 43 Posted: 10 Jan 2014 Last Revised: 16 Jan 2014
Zhefeng Frank Liu and Fayez A. Elayan
Brock University and Brock University-Goodman School of Business
Downloads 250 (119,950)

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Information Asymmetry, Conservatism, Litigation, Information Role of Conservatism, Private Securities Litigation Reform Act

11.

Evidence from Tax-Exempt Firms on Motives for Participating in Sale-Leaseback Agreements

Journal of Real Estate Research, Vol. 28, No. 4, 2006
Number of pages: 30 Posted: 13 Dec 2006
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 196 (151,852)
Citation 3

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tax-exempt, sale-leaseback, leasing, REIT

Litigation Cost, Market-to-Book, and Asymmetric Timeliness of Earnings

International Journal of Finance and Accounting Studies, Forthcoming
Number of pages: 29 Posted: 15 Apr 2013
Zhefeng Frank Liu, Daniel B. Thornton and Fayez A. Elayan
Brock University, Smith School of Business at Queen's University and Brock University-Goodman School of Business
Downloads 103 (256,841)

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Market-to-book, Book-to-market, Litigation, Asymmetric timeliness, Basu model, Conditional conservatism, Unconditional conservatism, Private Securities Litigation Reform Act

Litigation Cost, Market-to-Book, and Asymmetric Timeliness of Earnings

International Journal of Finance and Accounting Studies Vol. 1 No. 1; April 2013
Number of pages: 17 Posted: 01 Oct 2013
Zhefeng Frank Liu, Daniel B. Thornton and Fayez A. Elayan
Brock University, Smith School of Business at Queen's University and Brock University-Goodman School of Business
Downloads 77 (309,460)

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Market-to-book, Book-to-market, Litigation, Asymmetric timeliness, Basu model, Conditional conservatism, Unconditional conservatism, Private Securities Litigation Reform Act

13.

Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40 Posted: 16 Jan 2014
Wendy Brookes, Fayez A. Elayan and Jennifer Li
Brock University, Brock University-Goodman School of Business and Brock University
Downloads 179 (164,891)

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Indigenous Rights, Environmental Protection, Economic Insatiability

Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating

Number of pages: 52 Posted: 22 Apr 2010
Jennifer Li, Fayez A. Elayan and Thomas Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University
Downloads 70 (326,990)

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Backdating, Employee Stock Options, Corporate Governance, Internal Control

Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating

CAAA Annual Conference 2010
Number of pages: 52 Posted: 11 Jan 2010
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 44 (409,371)

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Backdating, Employee Stock Options, Corporate Governance, Internal Control

15.

To Tax or Not to Tax Income Trusts: The Valuation Effect of a Canadian Dividend Tax Cut

(CAAA) 2008 Annual Conference Paper
Number of pages: 22 Posted: 24 Dec 2007
Fayez A. Elayan
Brock University-Goodman School of Business
Downloads 110 (243,730)

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Income Trusts, Dividend Taxation, Tax Cut

16.

Option Backdating: Market Overreaction and Management Motives

CAAA Annual Conference 2011
Number of pages: 46 Posted: 16 Jan 2011
Brock University, Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 98 (263,864)

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Backdating, Employee Stock Options, Overreaction

17.

The Economic Consequences of Accelerated Vesting of Employee Stock Options

Investment Management and Financial Innovation, Vol. 7, No. 4, 2010
Number of pages: 16 Posted: 09 Jan 2011
Brock University, Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 79 (301,762)

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accelerating, vesting, employee stock options

18.

Backdating of Employee Stock Options: Signaling Effects for Corporate Governance and Internal Control Deficiencies

CAAA Annual Conference 2009 Paper
Number of pages: 43 Posted: 12 Jan 2009
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 23 (494,678)

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Backdating, Employee Stock Options, Corporate Governance, Internal Control

19.

Compensation Contract Adjustments and the Economic Consequences of Financial Reporting in Response to FAS 123R: Accelerated Vesting of Employee Stock Options

CAAA Annual Conference 2009 Paper
Number of pages: 33 Posted: 10 Jan 2009
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 18 (523,221)

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Accelerating, Vesting, Employee Stock Options, FAS 123R

20.

Comparing the Financial Reporting Quality of Chinese and U.S. Public Firms

Brown, K., Elayan, F.A., Li, J. and Liu, Z. (2018) "Comparing the financial reporting quality of Chinese and US public firms", China Finance Review International, DOI/10.1108/CFRI-02-2017-0010
Number of pages: 43 Posted: 28 Aug 2018
Brock University, Brock University-Goodman School of Business, Brock University and Brock University
Downloads 17 (528,936)

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Chinese Reverse Mergers, Chinese Listed Firms, Spillover Effects, Financial Reporting Quality, Accounting Fraud

21.

Investor Reaction to Inter-Corporate Business Contracting: Evidence and Explanation

Economic Notes, Vol. 35, No. 3, pp. 253-291, November 2006
Number of pages: 39 Posted: 21 Mar 2007
Fayez A. Elayan, Richard Roll and Kuntara Pukthuanthong
Brock University-Goodman School of Business, California Institute of Technology and University of Missouri, Columbia
Downloads 16 (534,601)
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22.

Unfair 'Fair Value' in Illiquid Markets: Excessive Spillover Effects in Times of Crisis

Number of pages: 52 Posted: 17 May 2019 Last Revised: 20 May 2019
Alex Dontoh, Fayez A. Elayan, Joshua Ronen and Tavy Ronen
New York University (NYU) - Department of Accounting, Brock University-Goodman School of Business, New York University (NYU) - Department of Accounting and Rutgers Business School -Newark and New Brunswick, Department of Finance & Economics
Downloads 7 (588,362)

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Fair Values, Financial Crisis, Impairment, Spillover, Information Transfer

23.

Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory

Journal of Business Finance & Accounting, Vol. 36, Nos. 5-6, pp. 725-753, June/July 2009
Number of pages: 29 Posted: 13 Oct 2009
Brock University-Goodman School of Business, Brock University, Brock University - Accounting and Brock University
Downloads 3 (615,380)
Citation 3
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24.

Accounting Irregularities, Management Compensation Structure and Information Asymmetry

Accounting & Finance, Vol. 48, No. 5, pp. 741-760, December 2008
Number of pages: 20 Posted: 03 Nov 2008
Fayez A. Elayan, Jennifer Li and Thomas O. Meyer
Brock University-Goodman School of Business, Brock University and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 2 (625,011)
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25.

Equity and Debt Market Responses to Sovereign Credit Ratings Announcements

Global Finance Journal, Vol. 18, No. 1, 2007
Posted: 16 Jan 2009
Brock University-Goodman School of Business, University of Missouri, Columbia and Massey University

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Sovereign credit rating, Bond market reaction, Stock market reaction

26.

Information Content in Bank Lines of Credit: Evidence from the Lender's Perspective

Research in Finance, Vol. 17, pp. 65-80, 1999
Posted: 05 Aug 2005
Ramon P. DeGennaro, Fayez A. Elayan and James W. Wansley
University of Tennessee, Knoxville - Department of Finance, Brock University-Goodman School of Business and University of Tennessee

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line of credit, banks, borrowing

27.

Sources of Value in Bank Lines of Credit: Evidence from the Lender's Perspective

Bank Structure and Competition: Credit Markets in Transition, Federal Reserve Bank of Chicago, pp. 230-252, 1992
Posted: 04 Aug 2005
University of Tennessee, Knoxville - Department of Finance, University of Tennessee, Knoxville - Department of Finance, Brock University-Goodman School of Business and University of Tennessee

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line of credit, banks, financial institutions

28.

Investors Like Firms that Expense Employee Stock Options and They Dislike Firms that Fail to Expense

Journal of Investment Management, Vol. 3, No. 1, First Quarter 2005
Posted: 01 Apr 2005
Fayez A. Elayan, Kuntara Pukthuanthong and Richard Roll
Brock University-Goodman School of Business, University of Missouri, Columbia and California Institute of Technology

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Employee stock options, expense recognition, transparency

29.

Creditworthiness or Management Signal? An Empirical Investigation of Loan Commitments Obtained by Non-Taxable Firms

Journal of Real Estate Finance and Economics, Vol. 28, No. 1
Posted: 30 Sep 2003
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University

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loan commitments, signaling effect, REITs, tax-exempt firms

30.

Market Reaction to Announcements of Debtor-in-Possession Financing: An Empirical Investigation of Bankruptcy Outcome, Duration and Loan Characteristics

Posted: 22 Feb 1999
Fayez A. Elayan and Thomas O. Meyer
Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance

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