Montreal, Quebec H3G 1M8
Canada
Concordia University - Department of Accountancy
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fair-value accounting, governance, risk management
Agency theory, executive compensation, financial misstatement, income smoothing, stock options, earnings manipulation, earnings management
Fair value accounting, governance, risk management, earnings forecasts analysts, valuation of assets disclosure
Social disclosure, governance attributes, environmental disclosure
Executive compensation, corporate governance, disclosure, ownership
CEO compensation, agency theory, pay-performance link, the agent-principal model
Kill fees, lockups, termination fees, mergers and acquisitions, corporate governance
Conditional conservatism; Yield spread; Debt contract efficiency; Information costs; Debt contract renegotiation costs
Audit pricing, Audit fee, Dual class shares, Private benefits of control
information uncertainty, stock return volatility, corporate disclosure, disclosure cost
crisis and accounting, fair value accounting, accounting and risk
accrual quality, Big 5 versus non-Big 5 audits, auditor incentive
Accounting conservatism, Bankruptcy, Spillover effects, Financial reporting
financial reporting fraud, fraud triangle, governance, media, hubris, asset misappropriation
Fair value hierarchy; Fair value measurement; Meta-analysis; Valuation process; Fair value audit; IFRS 13; SFAS 157; ASC 820
Fair value hierarchy; Fair value levels; Fair value measurement; IFRS 13; SFAS 157; ASC 820
Merger, Managerial compensation; Governance, Dual class shares, Pyramid structure, Canada
Women, corporate boarddivesity, appointment of women on corporate boards
conditional conservatism, options trading, information asymmetry
offshore financial centers, management earnings forecasts, voluntary disclosure, tax avoidance, tax haven, secrecy policies, regulation arbitrage
compensation, directors, governance, board members, IGOPP
Conditional Conservatism; Bond Underpricing; Information and Signaling Argument
Audit; Fair Value Accounting; Nature of Investments; Valuation Uncertainty; Value Relevance
Private meetings; Stock Liquidity; Information acquisition; Fair Disclosure
Multiple large shareholders; Private benefits of control; Corporate governance; Audit fees.
Mutual funds, Green investment, Green innovation
risk management, COSO, management accounting, small business, SME, entrepreneur
multinational corporations (MNCs), accounting quality, offshore financial centers (OFCs), corporate governance bonding hypothesis, institutional complexity theory, corporate governance arbitrage hypothesis
Fair Value Accounting, The Cost of Debt, Bond Yield Spread, Auditor Industry Expertise, Auditor Fair Value Expertise
Risk Management, SME, Small Business, Management Accounting, Entrepreneurship
product harm crisis, earnings management, ethical financial reporting, firm reputation
Information externality, Corporate layoffs, Supply chain relations
Family firm, Dual identity, Family firm identity, Management control technologies
Banks, dividend, available-for-sale securities, regulatory capital
environmental performance indicators, strategy, levers of control, stakeholder influence
IFRS, corporate governance, legal enforcement, financial reporting quality
Fair value accounting, procyclicality, liquidity crisis, fair market value, market efficiency, bubble
Environmental disclosure, disclosure quality, information costs, routine, public pressures
Offshore Financial Centers, financial reporting quality, earnings management
Offshore Financial Centers, Firm Value, Information Asymmetry, Agency costs
Family Business, Family Influence, Management Control