Search Results - "Christopher Armstrong"

Corporate governance, incentives, and tax avoidance by Armstrong, Christopher S., Blouin, Jennifer L., Jagolinzer, Alan D., Larcker, David F.

“…We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve…”
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Do independent directors cause improvements in firm transparency? by Armstrong, Christopher S., Core, John E., Guay, Wayne R.

“…Although recent research documents a positive relation between corporate transparency and the proportion of independent directors, the direction of causality…”
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Executive stock options, differential risk-taking incentives, and firm value by Armstrong, Christopher S., Vashishtha, Rahul

“…The sensitivity of stock options' payoff to return volatility, or vega, provides risk-averse CEOs with an incentive to increase their firms' risk more by…”
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The role of information and financial reporting in corporate governance and debt contracting by Armstrong, Christopher S., Guay, Wayne R., Weber, Joseph P.

“…We review recent literature on the role of financial reporting transparency in reducing governance-related agency conflicts among managers, directors, and…”
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The relation between equity incentives and misreporting: The role of risk-taking incentives by Armstrong, Christopher S., Larcker, David F., Ormazabal, Gaizka, Taylor, Daniel J.

“…Prior research argues that a manager whose wealth is more sensitive to changes in the firm׳s stock price has a greater incentive to misreport. However, if the…”
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Chief Executive Officer Equity Incentives and Accounting Irregularities by ARMSTRONG, CHRISTOPHER S., JAGOLINZER, ALAN D., LARCKER, DAVID F.

“…This study examines whether Chief Executive Officer (CEO) equity-based holdings and compensation provide incentives to manipulate accounting reports. While…”
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The incentives for tax planning by Armstrong, Christopher S., Blouin, Jennifer L., Larcker, David F.

“…We use a proprietary data set with detailed executive compensation information to examine the relationship between the incentives of the tax director and GAAP…”
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Corporate governance and the information environment: Evidence from state antitakeover laws by Armstrong, Christopher S., Balakrishnan, Karthik, Cohen, Daniel

“…We examine the relation between corporate governance and firms' information environments. We use the passage of state antitakeover laws in the U.S. as a source…”
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Market Reaction to the Adoption of IFRS in Europe by Armstrong, Christopher S., Barth, Mary E., Jagolinzer, Alan D., Riedl, Edward J.

“…This study examines European stock market reactions to 16 events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe…”
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When Does Information Asymmetry Affect the Cost of Capital? by ARMSTRONG, CHRISTOPHER S., CORE, JOHN E., TAYLOR, DANIEL J., VERRECCHIA, ROBERT E.

“…This paper examines when information asymmetry among investors affects the cost of capital in excess of standard risk factors. When equity markets are…”
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The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans by ARMSTRONG, CHRISTOPHER S., GOW, IAN D., LARCKER, DAVID F.

“…This study examines the effects of shareholder support for equity compensation plans on subsequent CEO compensation. Using cross-sectional regression,…”
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Rank-and-file accounting employee compensation and financial reporting quality by Armstrong, Christopher S., Kepler, John D., Larcker, David F., Shi, Shawn X.

“…We use a proprietary database with detailed, employee-specific compensation contract information for rank-and-file corporate accountants who are directly…”
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Theory, research design assumptions, and causal inferences by Armstrong, Christopher S., Kepler, John D.

“…Ferri, Zheng, and Zou test Fischer and Verrecchia's (2000) prediction that a reduction in investors’ uncertainty about managers’ financial reporting objectives…”
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Strategic reactions in corporate tax planning by Armstrong, Christopher S., Glaeser, Stephen, Kepler, John D.

“…We find that firms’ tax planning exhibits strategic reactions: firms respond to changes in their industry-competitors’ tax planning by changing their own tax…”
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Accounting quality and the transmission of monetary policy by Armstrong, Christopher S., Glaeser, Stephen, Kepler, John D.

“…We examine how firms' accounting quality affects their reaction to monetary policy. The balance sheet channel of monetary policy predicts that the quality of…”
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A network meta-analysis of stress mediators in suicide behaviour by Thomas, Natalie, Armstrong, Christopher W., Hudaib, Abdul-Rahman, Kulkarni, Jayashri, Gurvich, Caroline

“…•Stress mediators (eg. cortisol, immune markers) are universally the most widely reported biomarkers as changed in suicide.•Stress mediators interact in a…”
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mRNA N6‐methyladenosine is critical for cold tolerance in Arabidopsis by Govindan, Ganesan, Sharma, Bishwas, Li, Yong‐Fang, Armstrong, Christopher D., Merum, Pandrangaiah, Rohila, Jai S., Gregory, Brian D., Sunkar, Ramanjulu

“…SUMMARY Plants respond to low temperatures by altering the mRNA abundance of thousands of genes contributing to numerous physiological and metabolic processes…”
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Factor-Loading Uncertainty and Expected Returns by Armstrong, Christopher S., Banerjee, Snehal, Corona, Carlos

“…Firm-specific information can affect expected returns if it affects investor uncertainty about risk-factor loadings. We show that a stock's expected return is…”
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Unravelling shared mechanisms: insights from recent ME/CFS research to illuminate long COVID pathologies by Annesley, Sarah J., Missailidis, Daniel, Heng, Benjamin, Josev, Elisha K., Armstrong, Christopher W.

“…Approximately half of patients with long COVID (LC) fulfil the diagnostic criteria for myalgic encephalomyelitis/chronic fatigue syndrome (ME/CFS). The two…”
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Financial information and diverging beliefs by Armstrong, Christopher S., Heinle, Mirko S., Luneva, Irina

“…Standard Bayesians’ beliefs converge when they receive the same piece of new information. However, when agents initially disagree and have uncertainty about…”
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