Browsing by Subject "corporate governance"

Now showing items 1-8 of 8

    • Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures? 
      McDonald, Janet L. (2011-10-21)
      This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) ...
    • Conditional tests of corporate governance theories 
      Chi, Jianxin (Texas A&M University, 2005-08-29)
      Agency theories suggest that governance matters more when agency conflicts are potentially more severe. However, empirical studies often do not control for the potential severity of agency conflicts. I show that the marginal ...
    • Corporate governance and long-term stock returns 
      Moorman, Theodore Clark (Texas A&M University, 2005-08-29)
      Extant literature finds that long-term abnormal stock returns are generated by a strategy based on corporate governance index values (Gompers, Ishii, and Metrick 2003). The result is inconsistent with efficient markets and ...
    • An Examination of Director Stock Ownership Requirements 
      Josefy, Amanda Bree (2016-04-07)
      Consistent with agency theory, corporate governance best practices encourage the use of a director stock ownership requirement (SOR) as a tool to align directors’ incentives with shareholders’ interests. Using a sample of ...
    • The Impact of Stewardship on Firm Performance: A Family Ownership and Internal Governance Perspective 
      Wesley, Curtis Leonus (2012-02-14)
      Current research in corporate governance focuses primarily upon minimization of agency costs in the shareholder-management relationship. In this dissertation, I examine a complimentary perspective based upon stewardship ...
    • Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality 
      Rasmussen, Stephanie Jean Binger (2010-10-12)
      This study examines revenue recognition methods used by high technology firms for sales to distributors. Revenue is either recognized when products are delivered to distributors (sell-in) or when distributors resell products ...
    • Social Media Engagement with the Business Press 
      Flam, Rachel Winn (2022-06-03)
      The spread of information through social media networks can facilitate the adoption of widespread beliefs and shift public perception. I investigate the influence of social media engagement using an important information ...
    • Two Essays in Corporate Finance 
      Huang, Kershen (2012-07-16)
      In the first essay, "Why Won't You Forgive Me? Evidence of a Financial Misreporting Stigma in Bank Loan Pricing," we examine the relation between bank loan pricing and intentional financial misreporting. Firms that misreport ...