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Accounting Ph.D. program graduates: affiliation performance and publication performance 总被引:1,自引:0,他引:1
Lawrence D. Brown Indrarini Laksmana 《Review of Quantitative Finance and Accounting》2007,29(3):285-313
We examine the affiliation performance and publication performance of 1991–1997 accounting Ph.D. graduates. We define affiliation
performance as whether or not an individual is employed at a school with an accounting program ranked by Trieschmann et al.
(Academy of Management Journal 43:1130–1141, 2000). We define publication performance in two ways, whether or not the Ph.D.
graduate published in at least one of: (1) three premier accounting journals, and (2) a broader set of eight accounting journals.
We examine the influence of the institutional status (private versus public) of the graduating institution on both affiliation
performance and publication performance. We examine the institutional status both unconditionally and conditionally on four
article types published in three premier journals: (1) articles from Ph.D. dissertations, (2) co-authored articles with degree-school
faculty, (3) co-authored articles with degree-school Ph.D. students, and (4) co-authored articles with affiliated faculty.
We show that accounting graduates of private schools are more likely to be affiliated with higher ranked schools, but they
are not more likely to publish in the premier journals or the broader set of eight journals.
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Indrarini LaksmanaEmail: |
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We hypothesize that CSR serves as a control mechanism to reduce deviations from optimal risk taking, and therefore, CSR curbs excessive risk taking and reduces excessive risk avoidance. Based on the stakeholder theory, firms with CSR focus must balance the interests of multiple stakeholders, and therefore, managers must allocate resources to satisfy both investing and non-investing stakeholders’ interests. Using five measures of corporate risk taking and a sample of 1718 US firms during 1998 to 2011, we find that stronger CSR performance is associated with smaller deviations from optimal risk taking levels. We examine the mechanism through which CSR has an impact on firm value and find a positive indirect impact of CSR on firm value through the impact of CSR on risk taking. CSR performance is positively associated with firm value because CSR reduces excessive risk taking and risk avoidance. 相似文献
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We examine the effect of capital market pressures for meeting earnings benchmarks on the relationship between R&D spending
and CEO option compensation. We consider a particular scenario when firms face small earnings declines but could opportunistically
reduce R&D spending to increase reported earnings. We find that firms with income reporting concerns punish their CEOs with
lower option compensation when R&D spending increases but reported earnings decreases. Further, for firms with income reporting
concerns, we find that the penalty for increasing R&D is greater when the firms frequently miss quarterly earnings benchmarks
in the year. Overall, our findings suggest that the adverse consequence on CEO options encourages short-run compensation-motivated
actions to eliminate or postpone R&D projects with positive net present values. 相似文献
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This paper examines the relationship between the readability of the CD&A section in proxy statements and management motives to obfuscate executive compensation disclosures. Using the CD&As in the 2007 and 2008 proxy statements, we examine whether the CD&A readability is associated with the proportion of CEO pay not related to the economic determinants of compensation. We note that the average CD&A is difficult to read. We find that firms with CEO pay exceeding the benchmark pay have a more difficult to read CD&A in the 2007 proxy season. The result suggests that, in its first CD&A report, top management tends to cloak its compensation practices when the practices are not tied to the economic determinants of pay. However, we also find those firms with CEO pay exceeding the benchmark pay improve the readability of their CD&As in the 2008 proxy season, suggesting that executive compensation disclosure improves under regulatory oversight and public pressure. 相似文献
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Indrarini Laksmana Ya-wen Yang 《Advances in accounting, incorporating advances in international accounting》2014
We examine the association between product market competition and earnings management activities. We use the Herfindahl-Hirschman Index (HHI), a widely used measure for market concentration, as a proxy for product market competition. We examine two forms of earnings management: accrual-based and real activity-based. Our results are mixed, but generally suggest that both income-increasing accrual manipulation and real activity-based manipulation are more prevalent among firms in low competition industries than those in high competition industries. Our findings are robust to various measures of earnings management, alternative measures of product market competitions, and different subsamples. We further explore the reasons why firms in low competition industries are more inclined to manage earnings and find that the market consequences of missing important earnings targets are more severe among firms in low competition industries than those in high competition industries. 相似文献
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Indrarini Laksmana Ya-wen Yang 《Advances in accounting, incorporating advances in international accounting》2009,25(1):40-48
This study examines the association between corporate citizenship and earnings attributes. We examine four accounting-based earnings attributes, including persistence, predictability, smoothness, and accrual quality. Our sample consists of 652 public companies used to select the 100 Best Corporate Citizens (BCC) published by Business Ethics Magazine in 2001 and 2002. We find that BCC's earnings are more predictable, more persistent, and smoother than non-BCC's. Consistent with prior research findings, our results also indicate that BCC report higher subsequent accounting returns than non-BCC in the three-year period following the publication of the 2001 and 2002 BCC lists. We attribute these findings to the effort of good corporate citizens to preserve their reputation and the public's trust. 相似文献
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Ranking Accounting Ph.D. Programs and Faculties Using Social Science Research Network Downloads 总被引:1,自引:1,他引:1
Brown Lawrence D. Laksmana Indrarini 《Review of Quantitative Finance and Accounting》2004,22(3):249-266
We rank accounting Ph.D. programs and accounting faculties based on downloads individuals' working papers posted to the Social Science Research Network (SSRN) receive. We retain 185 individuals included in Accounting Faculty Directory 2002–2003 (Hasselback, 2002) whose work has been most heavily downloaded as of August 21, 2002. We rank Ph.D. programs (faculties) both adjusting and not adjusting for program (faculty) size. We provide rankings both without regards to when individuals graduated and for individuals graduating during three consecutive sub-periods: pre-1982, 1982–1991 and 1992–2001. We first provide rankings without regards to teaching or research area. After dichotomizing individuals into those whose teaching/research area is financial versus non-financial we provide additional rankings focusing on non-financial research areas. 相似文献