Gerardo Perez Cavazos

University of California, San Diego (UCSD)

9500 Gilman Drive

La Jolla, CA 92093

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 17,817

SSRN RANKINGS

Top 17,817

in Total Papers Downloads

5,372

SSRN CITATIONS
Rank 14,915

SSRN RANKINGS

Top 14,915

in Total Papers Citations

87

CROSSREF CITATIONS

4

Scholarly Papers (11)

1.

When the Local Newspaper Leaves Town: The Effects of Local Newspaper Closures on Corporate Misconduct

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 52 Posted: 09 Aug 2021
Jonas Heese, Gerardo Perez Cavazos and Caspar David Peter
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 1,562 (20,725)
Citation 34

Abstract:

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corporate misconduct, local newspapers, media coverage

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

Number of pages: 64 Posted: 04 May 2021
Aiyesha Dey, Jonas Heese and Gerardo Perez Cavazos
Harvard Business School, Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 906 (45,113)
Citation 3

Abstract:

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Whistleblowers, cash-for-information whistleblower programs, False Claims Act, corporate misconduct, consequences for whistleblowers

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
Aiyesha Dey, Jonas Heese and Gerardo Perez Cavazos
Harvard Business School, Harvard University - Business School (HBS) and University of California, San Diego (UCSD)

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whistleblowers; cash-for-information whistleblower programs; False Claims Act; corporate misconduct; consequences for whistleblowers

3.

When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 07 Nov 2019 Last Revised: 22 Sep 2020
Jonas Heese and Gerardo Perez Cavazos
Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 658 (69,860)
Citation 5

Abstract:

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Corporate Misconduct, Visits by Management, Flight Routes, Control Systems, Compliance Programs, Performance Pressure

4.

The Effect of Retaliation Costs on Employee Whistleblowing

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 27 Feb 2021
Jonas Heese and Gerardo Perez Cavazos
Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 505 (97,161)

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Employee Whistleblowing, Retaliation Costs, Labor Unemployment Insurance, Workplace Safety Inspections

5.

Investment as the Opportunity Cost of Dividend Signaling

Number of pages: 70 Posted: 10 Jun 2019 Last Revised: 30 Jun 2021
Zachary Kaplan and Gerardo Perez Cavazos
Washington University in St. Louis - John M. Olin Business School and University of California, San Diego (UCSD)
Downloads 459 (108,989)
Citation 5

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dividends, payout policy, signaling, earnings, capital structure

6.

Executives' Financial Preferences and Shareholder Tax Outcomes

Number of pages: 45 Posted: 24 Nov 2014 Last Revised: 23 Feb 2019
Gerardo Perez Cavazos and Andreya Silva
University of California, San Diego (UCSD) and Independent
Downloads 406 (87,187)

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Managerial preferences, capital gains, dividends, tax avoidance.

7.

Fraud Allegations and Government Contracting

Journal of Accounting Research, Forthcoming
Number of pages: 60 Posted: 03 Jan 2019
Jonas Heese and Gerardo Perez Cavazos
Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 323 (161,752)
Citation 11

Abstract:

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Whistleblower; Fraud Allegations; False Claims Act; Government Contracting; Risk Allocation

8.

When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting

The Accounting Review, forthcoming.
Number of pages: 58 Posted: 25 May 2023
Jonas Heese, Gerardo Perez Cavazos and Caspar David Peter
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 216 (243,000)

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Professional Oath, Financial Reporting, Accounting Quality, Accruals-Based Earnings Management, Rationalization of Fraud, Real-Activities Earnings Management.

9.

Human Bias in the Oversight of Firms: Evidence from Workplace Safety Violations

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 31 May 2023
Jonas Heese, Gerardo Perez Cavazos and Andreya Perez Silva
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and University of California, San Diego
Downloads 176 (290,772)

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Enforcement; Regulation; Human Bias; Workplace Safety Inspections; environmental, social, and corporate governance (ESG).

Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning

Number of pages: 58 Posted: 14 Jan 2016 Last Revised: 05 Dec 2018
Gerardo Perez Cavazos
University of California, San Diego (UCSD)
Downloads 161 (313,932)
Citation 3

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Debt forgiveness, contracting, strategic default contagion, learning

Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning

Journal of Accounting Research, Vol. 57, No. 3, 2019
Posted: 03 Jul 2019
Gerardo Perez Cavazos
University of California, San Diego (UCSD)

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debt forgiveness; contracting; strategic default contagion; learning

11.

Payment practices transparency and customer-supplier dynamics

Number of pages: 53
Jody Grewal, Aditya Mohan and Gerardo Perez Cavazos
Joseph L. Rotman School of Management - University of Toronto, affiliation not provided to SSRN and University of California, San Diego (UCSD)
Downloads 0

Abstract:

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payment practices, disclosure regulation, trade credit, supply chain, customer-supplier relations