Does Information about Gender Pay Matter to Investors? An Experimental Investigation
Journal(s): Accounting, Organizations and Society
Published: April 1, 2021
CoB Author(s): Ling L. Harris
Gender pay information affects retail investors’ perceived fairness of a company’s compensation policies, which leads investors to anticipate economic consequences to the company. Retail investors are more willing to invest in a company with gender pay equity and retail investors do not appear to punish a company that disclose a typical gender pay gap. Moreover, retail investors attribute about half of the actual U.S. pay gap to gender discrimination.
Recruiting Dark Personalities for Earnings Management
Journal(s): Journal of Business Ethics
Published: March 2, 2021
CoB Author(s): Ling Lin Harris
Some companies may intentionally hire managers with “dark personality traits” that are associated with unethical or questionable tendencies. In certain situations where an organization needs to report earnings aggressively, companies may seek to hire candidates who exhibit these dark personality traits over those who have a stronger ethical foundation and may be better qualified for the position.
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance?
Journal(s): Contemporary Accounting Research
Published: October 13, 2020
CoB Author(s): Jimmy F. Downes
Although cash flow hedge derivative transactions have become common practice for corporations wanting to mitigate risk, adjusting financial statements to account for them often confuses investors. Dr. Jimmy Downes, associate professor of accountancy, published an article recently to help provide a full picture of financial statement adjustments needed when considering hedge derivatives.
Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions
Journal(s): Management Science
Published: October 6, 2020
CoB Author(s): Dirk E. Black
First impressions may be important, but do they have the power to overshadow poor performance in the workplace? Dr. Dirk Black, assistant professor of accountancy at the School of Accountancy, looked at how positive first impressions of professional baseball players might allow them to progress in the minor leagues despite performing poorly on the field.
The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy
Journal(s): The Accounting Review
Published: July 1, 2019
CoB Author(s): Thomas R. Kubick, Thomas C. Omer
Policies in place to retrieve money from executives who profited from financial misconduct, known as clawbacks, show a variance in levels of adoption by corporations. Research indicates that some organizations who have adopted these clawback policies shifted their strategies to decrease tax revenue, while other organizations showed hesitancy to adopt the policies due to lack of guidance from the U.S. Securities and Exchange Commission.