Rachel M. Hayes

University of Utah - David Eccles School of Business

1645 E Campus Center Dr

Salt Lake City, UT 84112-9303

United States

SCHOLARLY PAPERS

22

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11,612

SSRN CITATIONS
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SSRN RANKINGS

Top 3,998

in Total Papers Citations

156

CROSSREF CITATIONS

144

Scholarly Papers (22)

1.

The Sarbanes-Oxley Act and Firms' Going-Private Decisions

Number of pages: 39 Posted: 15 May 2004
Ellen Engel, Rachel M. Hayes and Xue Wang
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 3,231 (3,591)
Citation 89

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Corporate governance, Sarbanes-Oxley Act, Going-private transactions

Implicit Contracts and the Explanatory Power of Top Executive Compensation for Future Performance

Number of pages: 29 Posted: 20 Feb 1998
Rachel M. Hayes and Scott Schaefer
University of Utah - David Eccles School of Business and University of Utah - Department of Finance
Downloads 1,216 (17,470)
Citation 12

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Implicit Contracts and the Explanatory Power of Top Executive Compensation for Future Performance

As published in RAND Journal of Economics, Vol. 31, No. 2, Summer 2000
Posted: 08 Aug 2000
Rachel M. Hayes and Scott Schaefer
University of Utah - David Eccles School of Business and University of Utah - Department of Finance

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CEO Turnover and Properties of Accounting Information

JAE Boston Conference 2002
Number of pages: 38 Posted: 17 Feb 2003
Ellen Engel, Rachel M. Hayes and Xue Wang
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 1,205 (17,713)
Citation 24

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contracting, CEO turnover, executive incentives, agency theory, properties of earnings

CEO Turnover and Properties of Accounting Information

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 197-226, December 2003
Posted: 02 Dec 2003
Ellen Engel, Rachel M. Hayes and Xue Wang
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

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4.

Incentives and Governance in Entrepreneurial Firms

Number of pages: 49 Posted: 09 May 2001
Ellen Engel, Elizabeth A. Gordon and Rachel M. Hayes
University of Illinois at Chicago - College of Business Administration, Temple University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 1,091 (20,946)
Citation 2

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Initial public offerings; Governance; Performance measurement

5.

Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process

Journal of Accounting and Economics, Forthcoming
Number of pages: 47 Posted: 28 Aug 2009
Ellen Engel, Rachel M. Hayes and Xue Wang
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 1,022 (23,073)
Citation 9

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audit committees, board of director compensation, audit fees

6.

CEO Pay and the Lake Wobegon Effect

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 26 Posted: 01 Mar 2007 Last Revised: 08 Jan 2009
Scott Schaefer and Rachel M. Hayes
University of Utah - Department of Finance and University of Utah - David Eccles School of Business
Downloads 941 (25,991)
Citation 21

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Executive Compensation, Asymmetric Information, Corporate Governance

7.

Stock Options and Managerial Incentives for Risk-Taking: Evidence from FAS 123R

Journal of Financial Economics 105 (2012) 174 - 190
Number of pages: 59 Posted: 18 Mar 2010 Last Revised: 14 Apr 2015
Rachel M. Hayes, Michael L. Lemmon and Mingming Qiu
University of Utah - David Eccles School of Business, University of Utah - Department of Finance and Michigan State University - Department of Finance
Downloads 919 (26,913)
Citation 25

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Compensation, Incentives, Corporate governance, FAS 123R

8.

Performance-Contingent Executive Compensation and Managerial Behavior

Number of pages: 47 Posted: 06 Nov 2014 Last Revised: 10 Dec 2015
Texas Christian University, University of Utah - David Eccles School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 676 (41,097)
Citation 4

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Performance-based awards, executive compensation, discretionary accruals, real earnings management, earnings management, CEO pay

9.

Stability of Top Management Teams

Number of pages: 44 Posted: 25 May 2002
Rachel M. Hayes, Paul Oyer and Scott Schaefer
University of Utah - David Eccles School of Business, Stanford Graduate School of Business and University of Utah - Department of Finance
Downloads 383 (83,593)
Citation 7

Abstract:

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executive turnover

10.

Growth Matters: Disclosure and Risk Premium

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 02 Jun 2019
Atif Ellahie, Rachel M. Hayes and Marlene Plumlee
University of Utah - David Eccles School of Business, University of Utah - David Eccles School of Business and University of Utah - School of Accounting
Downloads 205 (161,126)

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Expected Returns, Risk Premium, Growth, Voluntary Disclosure, Mandatory Disclosure

11.

Financial Distress Risk and New CEO Compensation

Management Science
Number of pages: 51 Posted: 13 Jun 2015
Woo-Jin Chang, Rachel M. Hayes and Stephen A. Hillegeist
INSEAD, University of Utah - David Eccles School of Business and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 182 (179,683)
Citation 1

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CEO compensation, compensation premium, CEO incentives, financial distress risk

Co-Worker Complementarity and the Stability of Top Management Teams

Stanford GSB Research Paper No. 1846
Number of pages: 36 Posted: 18 Mar 2004
Paul Oyer, Scott Schaefer and Rachel M. Hayes
Stanford Graduate School of Business, University of Utah - Department of Finance and University of Utah - David Eccles School of Business
Downloads 138 (227,331)
Citation 6

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complementarity, economics of organizations, turnover

Co-Worker Complemetarity and the Stability of Top Management Teams

NBER Working Paper No. w10350
Number of pages: 36 Posted: 18 Mar 2004
Rachel M. Hayes, Paul Oyer and Scott Schaefer
University of Utah - David Eccles School of Business, Stanford Graduate School of Business and University of Utah - Department of Finance
Downloads 37 (481,620)

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Co-Worker Complementarity and the Stability of Top Management Teams

Journal of Law, Economics, and Organization, Vol. 22, No. 1, Spring 2006
Posted: 22 Oct 2005
Rachel M. Hayes, Paul Oyer and Scott Schaefer
University of Utah - David Eccles School of Business, Stanford Graduate School of Business and University of Utah - Department of Finance

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13.

Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB

Number of pages: 57 Posted: 06 Nov 2017 Last Revised: 21 Jan 2020
Rachel M. Hayes, Feng Jiang and Yihui Pan
University of Utah - David Eccles School of Business, University at Buffalo - School of Management and University of Utah - Department of Finance
Downloads 166 (194,640)

Abstract:

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Culture; Trust; Consumer Financial Protection Bureau

14.

Deregulation and Board Policies: Evidence from Performance Measures Used in Bank CEO Turnover Decisions

Georgetown McDonough School of Business Research Paper No. 3312243
Number of pages: 49 Posted: 11 Jan 2019
Rachel M. Hayes, Xiaoli (Shaolee) Tian and Xue Wang
University of Utah - David Eccles School of Business, Georgetown University - Department of Accounting and Business Law and Ohio State University - Fisher College of Business
Downloads 81 (327,417)

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CEO Turnover, Deregulation, Growth

15.

Discussion of 'The Revolving Door and the SEC's Enforcement Outcomes: Initial Evidence from Civil Litigation' by deHaan, Kedia, Koh, and Rajgopal (2015)

Number of pages: 20 Posted: 30 Jul 2015
Rachel M. Hayes
University of Utah - David Eccles School of Business
Downloads 64 (372,887)
Citation 1

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SEC, enforcement, revolving door, financial reporting, human capital

16.

How Entrepreneurs Mitigate the Investor's Adverse Selection Problem: New Evidence from Private Firm Sales

Number of pages: 46 Posted: 01 Aug 2018 Last Revised: 09 Aug 2018
Rachel M. Hayes and Mark Jansen
University of Utah - David Eccles School of Business and University of Utah - Department of Finance
Downloads 33 (489,511)

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information asymmetry, M&A, private equity, seller financing, SBA

17.

Discussion of 'Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act'

Number of pages: 17 Posted: 29 Apr 2009
Rachel M. Hayes
University of Utah - David Eccles School of Business
Downloads 22 (550,601)

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18.

Discussion of 'Audit Committee Financial Expertise and Earnings Management: The Role of Status' by Badolato, Donelson, and Ege

Journal of Accounting and Economics, Volume 58, No. 2-3, November/December 2014 Forthcoming
Posted: 13 Aug 2014
Rachel M. Hayes
University of Utah - David Eccles School of Business

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audit committees, earnings management, status, financial expertise

19.

Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence

Posted: 21 Jan 2011
University of Utah - School of Accounting, Portland State University - School of Business Administration, University of Utah - David Eccles School of Business and Portland State University - School of Business Administration

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20.

Coworker Complementarity and the Stability of Top-Management Teams

Journal of Law, Economics, and Organization, Vol. 22, No. 1, pp. 184-212, 2006
Posted: 29 Feb 2008
Rachel M. Hayes, Paul Oyer and Scott Schaefer
University of Utah - David Eccles School of Business, Stanford Graduate School of Business and University of Utah - Department of Finance

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21.

Segment Reporting to the Capital Market in the Presence of a Competitor

JOURNAL OF ACCOUNTING RESEARCH, Vol 34, No 2, Autumn 1996
Posted: 04 May 1998
Rachel M. Hayes and Russell J. Lundholm
University of Utah - David Eccles School of Business and University of British Columbia - Sauder School of Business

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How Much are Differences in Managerial Ability Worth?

Posted: 07 Jul 1997
Rachel M. Hayes and Scott Schaefer
University of Utah - David Eccles School of Business and University of Utah - Department of Finance

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How Much are Differences in Managerial Ability Worth?

Journal of Accounting and Economics, Vol. 27, Iss. 2, April 1999
Posted: 14 Jan 1999
Rachel M. Hayes and Scott Schaefer
University of Utah - David Eccles School of Business and University of Utah - Department of Finance

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