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JEL Code: K22

5,267,016 Total downloads

Viewing: 151 - 200 of 11,336 papers

151.

FASB and IASB: Dependence Despite Independence

Virginia Law & Business Review, Vol. 3, pp. 275-309, 2008
Number of pages: 35 Posted: 10 Dec 2008 Last Revised: 01 Jun 2015
Accepted Paper Series
Humboldt University of Berlin - Faculty of Law
Downloads 3,612
152.

Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism

MIT Sloan Research Paper No. 4640
Number of pages: 59 Posted: 07 Mar 2007 Last Revised: 09 Jan 2010
Working Paper Series
Causeway Capital Management, LLC and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,577
153.

Comparative Corporate Governance and the Theory of the Firm: The Case Against Global Cross Reference

Number of pages: 62 Posted: 26 Feb 2000
Accepted Paper Series
University of Pennsylvania Carey Law School and Tilburg University - School of Law; European Banking Center (EBC)
Downloads 3,576
154.

Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter

EFA 2006 Zurich Meetings
Number of pages: 40 Posted: 02 Jun 2006 Last Revised: 18 Oct 2011
Working Paper Series
Texas A&M University - Department of Finance, Georgia State University - Department of Finance and York University - Schulich School of Business
Downloads 3,576
155.

Salomon v Salomon: Its Impact on Modern Laws on Corporations

Number of pages: 8 Posted: 10 May 2018 Last Revised: 20 May 2018
Working Paper Series
Supreme Court of Nepal
Downloads 3,563
156.

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04
Number of pages: 79 Posted: 23 Jan 2011 Last Revised: 06 Apr 2016
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 3,562
157.

Piercing the Corporate Veil in Canada: A Comparative Analysis

Company Lawyer, Vol. 28, No. 2, p. 58, 2007
Number of pages: 8 Posted: 15 Apr 2007
Accepted Paper Series
University of New South Wales and The University of Sydney Law School
Downloads 3,560
158.

The Agency Costs of Agency Capitalism: Activist Investors and the Revaluation of Governance Rights

Columbia Law Review, 2013 (Forthcoming), ECGI - Law Working Paper No. 197, Columbia Law and Economics Working Paper No. 438, Rock Center for Corporate Governance at Stanford University Working Paper No. 130
Number of pages: 67 Posted: 24 Jan 2013 Last Revised: 31 May 2013
Accepted Paper Series
Stanford Law School and Columbia Law School
Downloads 3,549
159.

Forensic Accounting Education: A Survey of Academicians and Practitioners

Advances in Accounting Education, Forthcoming
Number of pages: 45 Posted: 05 May 2004
Accepted Paper Series
University of Memphis - School of Accountancy, Louisiana State University, Baton Rouge - Department of Accounting and Tennessee Technological University
Downloads 3,540
160.

Financial Contract Design in the World of Venture Capital

Number of pages: 19 Posted: 01 Feb 2001
Accepted Paper Series
Stanford Law School
Downloads 3,523
161.

The Transfer of the Company's Seat in European Company Law

ECGI - Law Working Paper No. 08/2003
Number of pages: 40 Posted: 01 Apr 2003
Working Paper Series
Ghent University - Financial Law Institute
Downloads 3,523
162.

Corporate Governance and Executive Remuneration: Rediscovering Managerial Positional Conflict

University of New South Wales Law Journal, Vol. 25, p. 294, 2002, Vanderbilt Law and Economics Research Paper No. 03-02
Number of pages: 40 Posted: 11 Feb 2003 Last Revised: 03 Jun 2020
Working Paper Series
Monash University - Faculty of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 3,519
163.

The Changing Corporate Governance Paradigm: Implications for Transition and Developing Countries

Number of pages: 31 Posted: 29 Sep 1999
Working Paper Series
Institute of Global Affairs, London School of Economics and Political Science and Universitaet Mannheim
Downloads 3,519
164.

Learning and the Disappearing Association Between Governance and Returns

Journal of Financial Economics, Vol. 108, No. 2, pp. 323-348, May 2013, Harvard Law School John M. Olin Center Discussion Paper No. 667
Number of pages: 56 Posted: 14 Apr 2010 Last Revised: 12 Jun 2014
Accepted Paper Series
Harvard Law School, Harvard Law School and Harvard Business School (HBS)

Multiple version iconThere are 2 versions of this paper

Downloads 3,515
165.

The Irrelevance of the Mm Dividend Irrelevance Theorem

Number of pages: 28 Posted: 14 Mar 2005
Working Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Downloads 3,502
166.

An Overview of Us Insider Trading Law: Lessons for the EU?

Number of pages: 11 Posted: 26 Jan 2005
Working Paper Series
University of California, Los Angeles (UCLA) - School of Law
Downloads 3,492
167.

Legal Challenges of Initial Coin Offerings (ICO)

Revue Trimestrielle de Droit Financier (RTDF), n° 3, 2017, pp. 54-65
Number of pages: 12 Posted: 04 Nov 2017 Last Revised: 19 Dec 2017
Accepted Paper Series
University Paris-Est Créteil (UPEC)
Downloads 3,477
168.

Blockchain Code as Antitrust

Berkeley Technology Law Journal
Number of pages: 14 Posted: 18 May 2020 Last Revised: 08 Feb 2021
Accepted Paper Series
Stanford University's Codex Center and Ethereum Foundation
Downloads 3,470
169.

Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why

Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Number of pages: 68 Posted: 30 Mar 2010 Last Revised: 31 May 2010
Working Paper Series
University of Chicago - Booth School of Business
Downloads 3,469
170.

'Enlightened Shareholder Value': Corporate Governance Beyond the Shareholder-Stakeholder Divide

Journal of Corporation Law, Vol. 36, No. 1, p. 59, 2010
Number of pages: 54 Posted: 21 Sep 2009 Last Revised: 03 Feb 2014
Working Paper Series
University of Kansas - School of Law
Downloads 3,463
171.

Lifting the Corporate Veil on the Basis of an Implied Agency: A Re-Evaluation of Smith, Stone and Knight

Company and Securities Law Journal, Vol. 23, 2005
Number of pages: 27 Posted: 16 Dec 2005
Accepted Paper Series
The University of Sydney Law School
Downloads 3,453
172.

An Overview of 'Portable Alpha' Strategies, with Practical Guidance for Fiduciaries and Some Comments on the Prudent Investor Rule

University of Queensland Law School Working Paper
Number of pages: 22 Posted: 06 Jun 2001
Working Paper Series
University of Melbourne - Law School and Sydney Business School, University of Wollongong Australia

Multiple version iconThere are 2 versions of this paper

Downloads 3,450
173.

The Elusive Quest for Global Governance Standards

University of Pennsylvania Law Review, Vol. 157, pp. 1263-1317, 2009, Harvard Law and Economics Discussion Paper No. 633
Number of pages: 55 Posted: 08 Apr 2009 Last Revised: 15 Apr 2015
Accepted Paper Series
Harvard Law School and Tel Aviv University; Buchman Faculty of Law; Coller School of Management
Downloads 3,406
174.

Earnings Management and Earnings Quality

Number of pages: 17 Posted: 15 Aug 2007 Last Revised: 07 Jul 2008
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,404
175.

Royal Ahold: A Failure of Corporate Governance

Number of pages: 55 Posted: 07 Feb 2005
Working Paper Series
Rotterdam School of Management, Erasmus University, Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 3,399
176.

"DeFi Protocol Risks: the Paradox of DeFi"

“Regtech, Suptech and Beyond: Innovation and Technology in Financial Services,” editors, Coen, Bill and Maurice, Diane. RiskBooks – forthcoming 3Q 2021.
Number of pages: 35 Posted: 16 Jun 2021
Accepted Paper Series
Castle Island VC and Georgetown University Law Center, Institute of International Economic Law
Downloads 3,382
177.

Disclosure and Financial Market Regulation

Chapter in The Oxford Handbook on Financial Regulation, edited by Eilís Ferran, Niamh Moloney, and Jennifer Payne, (Oxford University Press)., European Corporate Governance Institute (ECGI) - Law Working Paper No. 252/2014, Oxford Legal Studies Research Paper No. 68/2014
Number of pages: 38 Posted: 12 Apr 2014 Last Revised: 10 Dec 2019
Accepted Paper Series
University of Oxford Faculty of Law and University of Bologna - Department of Legal Studies
Downloads 3,356
178.

Corporate Speech and the First Amendment: History, Data, and Implications

Constitutional Commentary, Forthcoming
Number of pages: 41 Posted: 09 Mar 2015 Last Revised: 14 May 2015
Accepted Paper Series
Harvard Law School
Downloads 3,341
179.

Earnings Quality in U.K. Private Firms

LBS Accounting Subject Area Working Paper No. ACCT025
Number of pages: 65 Posted: 20 May 2004
Working Paper Series
University of Chicago - Booth School of Business and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,341
180.

Corporate Governance in Asia: Eight Case Studies

Number of pages: 38 Posted: 09 Jan 2008
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 3,337
181.

Comparing Insider Trading in the United States and in the European Union: History and Recent Developments

European Corporate Governance Institute (ECGI) - Law Working Paper No. 257/2014, Bocconi Legal Studies Research Paper No. 2442049
Number of pages: 36 Posted: 29 May 2014 Last Revised: 09 Apr 2015
Working Paper Series
Bocconi University - Department of Law
Downloads 3,335
182.

Socially Responsible Firms

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 432/2014
Number of pages: 69 Posted: 12 Jul 2014 Last Revised: 05 Aug 2016
Working Paper Series
Harvard Law School, Singapore Management University - Lee Kong Chian School of Business and Tilburg University - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,316
183.

Sec Rule 10b5-1 and Insiders' Strategic Trade

Management Science, February 2009
Number of pages: 32 Posted: 07 May 2004 Last Revised: 09 Feb 2010
Working Paper Series
University of Cambridge Judge Business School
Downloads 3,299
184.

Valuation of Bankrupt Firms

Number of pages: 46 Posted: 27 Jul 1998
Working Paper Series
Harvard Business School - Finance Unit, Boston College - Carroll School of Management and Harvard Business School

Multiple version iconThere are 3 versions of this paper

Downloads 3,292
185.

Company and Takeover Law Reforms in Europe: Misguided Harmonization Efforts or Regulatory Competition?

ECGI - Law Working Paper No. 12/2003
Number of pages: 37 Posted: 08 Sep 2003
Working Paper Series
ETH Zurich and Tilburg University - School of Law; European Banking Center (EBC)
Downloads 3,290
186.

Mandatory Bids, Squeeze-Out, Sell-Out and the Dynamics of the Tender Offer Process

ECGI - Law Working Paper No. 10/2003
Number of pages: 35 Posted: 14 Jul 2003
Working Paper Series
Swedish House of Finance and Bocconi University - Department of Economics
Downloads 3,287
187.

Law and the Rise of the Firm

ECGI - Law Working Paper No. 57/2006, Yale Law & Economics Research Paper No. 326
Number of pages: 69 Posted: 03 Jan 2006
Working Paper Series
Yale University - Law School, Harvard Law School and Fordham University School of Law

Multiple version iconThere are 3 versions of this paper

Downloads 3,274
188.

The 'Canada Brand': Violence and Canadian Mining Companies in Latin America

Osgoode Legal Studies Research Paper No. 17/2017
Number of pages: 132 Posted: 17 Dec 2016 Last Revised: 05 Dec 2017
Working Paper Series
York University - Osgoode Hall Law School, McGill University - Faculty of Law and York University - Osgoode Hall Law School
Downloads 3,273
189.

The Acquiescent Gatekeeper: Reputational Intermediaries, Auditor Independence and the Governance of Accounting

Number of pages: 62 Posted: 25 May 2001
Working Paper Series
Columbia Law School
Downloads 3,267
190.

The Determinants of Board Structure

Journal of Financial Economics (JFE), No. 87, 2008
Number of pages: 45 Posted: 30 May 2005 Last Revised: 04 Mar 2018
Accepted Paper Series
Southern Methodist University (SMU) - Finance Department, Department of Finance and University of South Florida - Muma College of Business
Downloads 3,231
191.

Letting Shareholders Set the Rules

Harvard Law Review, Vol. 119, pp. 1784-1813, 2006
Number of pages: 31 Posted: 17 Mar 2006
Accepted Paper Series
Harvard Law School
Downloads 3,229
192.

Fiduciary Duties for Activist Shareholders

UCLA School of Law, Law-Econ Research Paper No. 08-02, Stanford Law Review, Vol. 60, 2008
Number of pages: 66 Posted: 05 Feb 2008 Last Revised: 21 Mar 2008
Working Paper Series
University of California, Los Angeles (UCLA) - School of Law and Cornell Law School - Jack G. Clarke Business Law Institute (deceased)
Downloads 3,226
193.

Corporate Governance in an Era of Compliance

William & Mary Law Review, Vol. 57, No. 6, 2016, Fordham Law Legal Studies Research Paper No. 2766661
Number of pages: 66 Posted: 20 Apr 2016
Accepted Paper Series
Fordham University School of Law
Downloads 3,219
194.

Asset Quality Misrepresentation by Financial Intermediaries: Evidence from RMBS Market

Journal of Finance, Forthcoming, Columbia Business School Research Paper No. 13-7 , Fama-Miller Working Paper, Kreisman Working Papers Series in Housing Law and Policy No. 9
Number of pages: 74 Posted: 13 Feb 2013 Last Revised: 08 Jan 2015
Working Paper Series
Columbia Business School - Finance and Economics, Stanford University and Columbia University - Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,214
195.

Audit Quality and Earnings Management in France

Number of pages: 40 Posted: 02 Nov 2005
Working Paper Series
Univ. Grenoble Alpes and University of Grenoble and CERAG-CNRS
Downloads 3,200
196.

Moving Towards Stakeholderism? Constituency Statutes, Enlightened Shareholder Value and All That: Much Ado About Little?

Number of pages: 57 Posted: 04 Jan 2010
Working Paper Series
University of Leeds - School of Law
Downloads 3,190
197.

A Cross-Country Comparison of Full and Partial Venture Capital Exits

Journal of Banking and Finance, Vol. 27, No. 3, pp. 511-548, 2003
Number of pages: 47 Posted: 09 May 2001
Accepted Paper Series
Florida Atlantic University and University of Toronto - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 3,189
198.

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Number of pages: 47 Posted: 17 Aug 2014 Last Revised: 15 Feb 2019
Working Paper Series
University of Texas at Austin, University of Florida, University of Texas at Austin and University of Georgia

Multiple version iconThere are 2 versions of this paper

Downloads 3,181
199.

The Value of Corporate Votes and Control Benefits: A Cross-Country Analysis

Number of pages: 64 Posted: 21 Sep 2000
Working Paper Series
World Bank, South Asia
Downloads 3,143
200.

Piercing the Corporate Veil in Australia

Number of pages: 39 Posted: 08 May 2002
Accepted Paper Series
Melbourne Law School - University of Melbourne and University of Melbourne Law School
Downloads 3,142