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

19

DOWNLOADS
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CITATIONS
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Top 1,959

in Total Papers Citations

285

Scholarly Papers (19)

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 Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 2,978 (2,588)
Citation 89

Abstract:

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 1,188 (12,869)
Citation 48

Abstract:

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

Abstract:

3.
Downloads 1,170 ( 13,445)
Citation 54

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 Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 1,170 (13,184)
Citation 54

Abstract:

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 Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

Abstract:

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 Chicago Booth School of Business, Temple University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 1,046 (15,599)
Citation 1

Abstract:

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 Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 827 (19,299)
Citation 13

Abstract:

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 814 (20,854)
Citation 19

Abstract:

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 affiliation not provided to SSRN
Downloads 631 (25,938)
Citation 17

Abstract:

Compensation, Incentives, Corporate governance, FAS 123R

8.

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 343 (66,774)
Citation 21

Abstract:

executive turnover

9.

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 252 (50,377)

Abstract:

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

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 132 (180,865)
Citation 18

Abstract:

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 36 (380,181)
Citation 20

Abstract:

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

Abstract:

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 39 (197,926)
Citation 1

Abstract:

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

12.

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 32 (335,752)

Abstract:

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

13.

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 14 (459,530)
Citation 2

Abstract:

14.

Growth Matters: Disclosure and Risk Premium

Number of pages: 50 Posted: 02 Aug 2016 Last Revised: 19 Jul 2017
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 0 (212,715)

Abstract:

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

15.

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

Abstract:

audit committees, earnings management, status, financial expertise

16.

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

Abstract:

17.

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

Abstract:

18.

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

Abstract:

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

Abstract:

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

Abstract: