Research classified by Journal of Economic Literature (JEL) codes

2012

• Petr VALOUCH & Jaroslav SEDLÁCEK & Alois KONECNÝ, 2012, "Analysis of the Behavior Mergermarket in the Conditions the Financial Crisis," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 37-44.
• Armand Hatchuel & Blanche Segrestin, 2012, "Réponse à «Autorité de gestion et avaries communes:une note de lecture» pour une modélisation de la gouvernance en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, volume 15, issue 1, pages 1-5, June.
• Peter Wirtz & Odile Paulus & Patrice Charlier, 2012, "La gouvernance des Dominicains au-delà des théories établies - Dominican governance beyond established theories," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1120501, May.
• Philippe Desbrières, 2012, "Les apports de la stratégie à la finance entrepreneuriale - The contributions of strategy to entrepreneurial finance," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1120801, Aug.
• Djaoudath Alidou, 2012, "Employees Equity Issue and Asymmetric Information:Evidence from France - Augmentations de capital réservées aux salariés et Asymétrie d’information:Cas de la France," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1120901, Sep.
• Doucouliagos, Hristos & Graham, Michael & Haman, Janto, 2012, "Dynamics and convergence in chief executive officer pay," Working Papers, Deakin University, Department of Economics, number eco_2012_3, Jan.
• Haman, Janto & Doucouliagos, Hristos & Graham, Michael, 2012, "Agency problem II and convergence in CEO pay," Working Papers, Deakin University, Department of Economics, number eco_2012_5, Jan.
• Ongena, Steven & Popov, Alexander & Brown, Martin & Yesin, Pinar, 2012, "Who needs credit and who gets credit in Eastern Europe?," Working Paper Series, European Central Bank, number 1421, Feb.
• Lim, Jongha & Minton, Bernadette A. & Weisbach, Michael S., 2012, "Equity-Holding Institutional Lenders: Do They Receive Better Terms?," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2012-05, Feb.
• Doidge, Craig & Karolyi, George Andrew & Stulz, Rene M., 2012, "Financial Globalization and the Rise of IPOs outside the U.S," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2012-13, Jul.
• Bargeron, Leonce & Schlingemann, Frederik P. & Zutter, Chad J. & Stulz, Rene M., 2012, "Does Target CEO Retention in Acquisitions Involving Private Equity Acquirers Harm Target Shareholders?," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2012-26, Dec.
• Armstrong, Christopher S. & Gow, Ian D. & Larcker, David F., 2012, "The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans," Research Papers, Stanford University, Graduate School of Business, number 2097, Mar.
• Larcker, David F. & McCall, Allan L. & Ormazabal, Gaizka, 2012, "The Economic Consequences of Proxy Advisor Say-on-Pay Voting Policies," Research Papers, Stanford University, Graduate School of Business, number 2105, Jul.
• Allen, Franklin & Shan, Susan Chenyu & Qian, Jun & Zhao, Mengxin, 2012, "The IPO of Industrial and Commercial Bank of China and the 'Chinese Model' of Privatizing Large Financial Institutions," Working Papers, University of Pennsylvania, Wharton School, Weiss Center, number 12-03, Jan.
• Kowalewski, Oskar, 2012, "Does Corporate Governance Determine Corporate Performance and Dividends during Financial Crisis: Evidence from Poland," Working Papers, University of Pennsylvania, Wharton School, Weiss Center, number 12-14, Sep.
• Biondi, Yuri & Rebérioux, Antoine, 2012, "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting forum, Elsevier, volume 36, issue 4, pages 279-293, DOI: 10.1016/j.accfor.2012.03.003.
• Hossain, Monzur, 2012, "Financial reforms and persistently high bank interest spreads in Bangladesh: Pitfalls in institutional development?," Journal of Asian Economics, Elsevier, volume 23, issue 4, pages 395-408, DOI: 10.1016/j.asieco.2011.12.002.
• Abdul Wahab, Nor Shaipah & Holland, Kevin, 2012, "Tax planning, corporate governance and equity value," The British Accounting Review, Elsevier, volume 44, issue 2, pages 111-124, DOI: 10.1016/j.bar.2012.03.005.
• Hou, Wenxuan & Kuo, Jing-Ming & Lee, Edward, 2012, "The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China," The British Accounting Review, Elsevier, volume 44, issue 4, pages 248-261, DOI: 10.1016/j.bar.2012.09.003.
• Colla, Paolo & Ippolito, Filippo & Wagner, Hannes F., 2012, "Leverage and pricing of debt in LBOs," Journal of Corporate Finance, Elsevier, volume 18, issue 1, pages 124-137, DOI: 10.1016/j.jcorpfin.2011.11.003.
• Hall, Thomas W., 2012, "The collateral channel: Evidence on leverage and asset tangibility," Journal of Corporate Finance, Elsevier, volume 18, issue 3, pages 570-583, DOI: 10.1016/j.jcorpfin.2011.12.003.
• Humphrey, Jacquelyn E. & Lee, Darren D. & Shen, Yaokan, 2012, "Does it cost to be sustainable?," Journal of Corporate Finance, Elsevier, volume 18, issue 3, pages 626-639, DOI: 10.1016/j.jcorpfin.2012.03.002.
• Wang, Lanfang & Wang, Susheng, 2012, "Endogenous networks in investment syndication," Journal of Corporate Finance, Elsevier, volume 18, issue 3, pages 640-663, DOI: 10.1016/j.jcorpfin.2012.03.004.
• Easterwood, John C. & İnce, Özgür Ş. & Raheja, Charu G., 2012, "The evolution of boards and CEOs following performance declines," Journal of Corporate Finance, Elsevier, volume 18, issue 4, pages 727-744, DOI: 10.1016/j.jcorpfin.2012.05.006.
• Bugeja, Martin & Matolcsy, Zoltan P. & Spiropoulos, Helen, 2012, "Is there a gender gap in CEO compensation?," Journal of Corporate Finance, Elsevier, volume 18, issue 4, pages 849-859, DOI: 10.1016/j.jcorpfin.2012.06.008.
• Black, Bernard S. & de Carvalho, Antonio Gledson & Gorga, Érica, 2012, "What matters and for which firms for corporate governance in emerging markets? Evidence from Brazil (and other BRIK countries)," Journal of Corporate Finance, Elsevier, volume 18, issue 4, pages 934-952, DOI: 10.1016/j.jcorpfin.2011.10.001.
• Beber, Alessandro & Fabbri, Daniela, 2012, "Who times the foreign exchange market? Corporate speculation and CEO characteristics," Journal of Corporate Finance, Elsevier, volume 18, issue 5, pages 1065-1087, DOI: 10.1016/j.jcorpfin.2012.07.004.
• Mobbs, Shawn & Raheja, Charu G., 2012, "Internal managerial promotions: Insider incentives and CEO succession," Journal of Corporate Finance, Elsevier, volume 18, issue 5, pages 1337-1353, DOI: 10.1016/j.jcorpfin.2012.09.001.
• Matos, Pedro Verga & Faustino, Horácio C., 2012, "Beta-convergence and sigma-convergence in corporate governance in Europe," Economic Modelling, Elsevier, volume 29, issue 6, pages 2198-2204, DOI: 10.1016/j.econmod.2012.07.004.
• Dam, Lammertjan & Scholtens, Bert, 2012, "The curse of the haven: The impact of multinational enterprise on environmental regulation," Ecological Economics, Elsevier, volume 78, issue C, pages 148-156, DOI: 10.1016/j.ecolecon.2012.04.011.
• Grout, Paul A. & Zalewska, Anna, 2012, "The effect of option granting on executive stock purchases," Economics Letters, Elsevier, volume 114, issue 1, pages 12-15, DOI: 10.1016/j.econlet.2011.08.017.
• Maquieira, Carlos P. & Preve, Lorenzo A. & Sarria-Allende, Virginia, 2012, "Theory and practice of corporate finance: Evidence and distinctive features in Latin America," Emerging Markets Review, Elsevier, volume 13, issue 2, pages 118-148, DOI: 10.1016/j.ememar.2011.11.001.
• Kearney, Colm, 2012, "Emerging markets research: Trends, issues and future directions," Emerging Markets Review, Elsevier, volume 13, issue 2, pages 159-183, DOI: 10.1016/j.ememar.2012.01.003.
• Jackowicz, Krzysztof & Kowalewski, Oskar, 2012, "Crisis, internal governance mechanisms and pension fund performance: Evidence from Poland," Emerging Markets Review, Elsevier, volume 13, issue 4, pages 493-515, DOI: 10.1016/j.ememar.2012.07.006.
• Fang, Yiwei & Francis, Bill & Hasan, Iftekhar & Wang, Haizhi, 2012, "Product market relationships and cost of bank loans: Evidence from strategic alliances," Journal of Empirical Finance, Elsevier, volume 19, issue 5, pages 653-674, DOI: 10.1016/j.jempfin.2012.06.002.
• Adams, Zeno & Gerner, Mathias, 2012, "Cross hedging jet-fuel price exposure," Energy Economics, Elsevier, volume 34, issue 5, pages 1301-1309, DOI: 10.1016/j.eneco.2012.06.011.
• Hearn, Bruce, 2012, "The contrasting effects of board composition and structure on IPO firm underpricing in a developing context," International Review of Financial Analysis, Elsevier, volume 21, issue C, pages 33-44, DOI: 10.1016/j.irfa.2011.09.004.
• Liu, Chunyan & Uchida, Konari & Yang, Yufeng, 2012, "Corporate governance and firm value during the global financial crisis: Evidence from China," International Review of Financial Analysis, Elsevier, volume 21, issue C, pages 70-80, DOI: 10.1016/j.irfa.2011.11.002.
• Buchanan, Bonnie G. & Le, Quan V. & Rishi, Meenakshi, 2012, "Foreign direct investment and institutional quality: Some empirical evidence," International Review of Financial Analysis, Elsevier, volume 21, issue C, pages 81-89, DOI: 10.1016/j.irfa.2011.10.001.
• Jiang, Wei & Adams, Mike & Jia-Upreti, Joy, 2012, "Does managerial entrenchment motivate the insurance decision?," International Review of Financial Analysis, Elsevier, volume 24, issue C, pages 117-128, DOI: 10.1016/j.irfa.2012.08.009.
• Al Rahahleh, Naseem & Wei, Peihwang Philip, 2012, "The performance of frequent acquirers: Evidence from emerging markets," Global Finance Journal, Elsevier, volume 23, issue 1, pages 16-33, DOI: 10.1016/j.gfj.2012.01.002.
• Bessler, Wolfgang & Kaen, Fred R. & Kurmann, Philipp & Zimmermann, Jan, 2012, "The listing and delisting of German firms on NYSE and NASDAQ: Were there any benefits?," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 22, issue 4, pages 1024-1053, DOI: 10.1016/j.intfin.2012.01.001.
• Beatty, Anne & Liao, Scott & Weber, Joseph, 2012, "Evidence on the determinants and economic consequences of delegated monitoring," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 555-576, DOI: 10.1016/j.jacceco.2011.12.002.
• Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012, "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 180-196, DOI: 10.1016/j.jacceco.2012.05.001.
• Maffett, Mark, 2012, "Financial reporting opacity and informed trading by international institutional investors," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 201-220, DOI: 10.1016/j.jacceco.2012.09.002.
• Sergei A. Davydenko & Ilya A. Strebulaev & Xiaofei Zhao, 2012, "A Market-Based Study of the Cost of Default," The Review of Financial Studies, Society for Financial Studies, volume 25, issue 10, pages 2959-2999.
• Ji-Woong Chung & Berk A. Sensoy & Léa Stern & Michael S. Weisbach, 2012, "Pay for Performance from Future Fund Flows: The Case of Private Equity," The Review of Financial Studies, Society for Financial Studies, volume 25, issue 11, pages 3259-3304.
• Ashwini K. Agrawal, 2012, "Corporate Governance Objectives of Labor Union Shareholders: Evidence from Proxy Voting," The Review of Financial Studies, Society for Financial Studies, volume 25, issue 1, pages 187-226.
• Cãlin Adrian Cantemir & Popovici Oana Cristina, 2012, "Credit Risk Modelling Under the Reduced Form Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1294-1299, May.
• Ene Sebastian George & Chilarez Dãnuþ, 2012, "Risk Typology in Foreign Investment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1408-1413, May.
• Georgeta VINTILA & Floriniþa DUCA, 2012, "The Impact of Financial Leverage to Profitability Study of Companies Listed in Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1741-1744, May.
• Duca Floriniþa & Mihalache Raluca Andreea, 2012, "Corporate Governance Codes and their Implementation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1090-1093, Decembre.
• Cherbeleaþã Iuliana, 2012, "Mergers, Acquisitions and the Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-27, Decembre.
• Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012, "Consistent Valuation Cash Flow," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 12-009, Mar.
• Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu, 2012, "Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 179-192.
• Carlos F. Alves & Ernesto Fernando R. Vicente, 2012, "Does the Latin Corporate Governance Model perform worse than others in preventing earnings management?," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 447, Feb.
• Bell, Peter N, 2012, "Corporate investment decisions under asymmetric information and uncertainty," MPRA Paper, University Library of Munich, Germany, number 38348, Apr.
• Bell, Peter, 2012, "Corporate investment decisions under asymmetric information and uncertainty," MPRA Paper, University Library of Munich, Germany, number 38690, Apr.
• Jo, Tae-Hee, 2012, "Financing investment under fundamental uncertainty and instability: A heterodox microeconomic view," MPRA Paper, University Library of Munich, Germany, number 39450, Jun.
• Sokolov, Yuri, 2012, "Modeling risk in a dynamically changing world: from association to causation," MPRA Paper, University Library of Munich, Germany, number 40096, Jul.
• Muravyev, Alexander & Berezinets, Irina & Ilina, Yulia, 2012, "Корпоративные Конфликты И Политика Фирм В Области Занятости И Заработной Платы
  [Corporate Governance Conflicts and Employment and Wage Policies of Companies]," MPRA Paper, University Library of Munich, Germany, number 40215, May.
• Choi, Jong-Seo & Kwak, Young-Min & Choe, Chongwoo, 2012, "Earnings management surrounding CEO turnover: evidence from Korea," MPRA Paper, University Library of Munich, Germany, number 40629, Aug.
• Barnett, William A. & Jawadi, Fredj, 2012, "Introduction to Recent Developments in Alternative Finance: Empirical Assessments and Economic Implications," MPRA Paper, University Library of Munich, Germany, number 40971, Aug.
• Krieger, Kevin & Lee, Bong-Soo & Mauck, Nathan, 2012, "Do Senior Citizens Prefer Dividends? Local Clienteles vs. Firm Characteristics," MPRA Paper, University Library of Munich, Germany, number 41784, Oct.
• Gajewski, Krzysztof & Pawłowska, Małgorzata & Rogowski, Wojciech, 2012, "Relacje firm z bankami w Polsce w świetle danych ze sprawozdawczości bankowej
  [Bank-firm relationships in Poland in the light of data from bank reporting]," MPRA Paper, University Library of Munich, Germany, number 42544, Oct, revised 29 Oct 2012.
• Kjenstad, Einar & Su, Xunhua, 2012, "Product Market Predatory Threats and the Use of Performance-sensitive Debt," MPRA Paper, University Library of Munich, Germany, number 44114, Oct.
• Malik, Saif Ullah, 2012, "Relationship between Corporate Governance Score and Stock Prices: Evidence from KSE- 30 Index Companies," MPRA Paper, University Library of Munich, Germany, number 44475, Feb.
• Alves, Paulo, 2012, "The puzzle of corporate control," MPRA Paper, University Library of Munich, Germany, number 52113, revised 2012.
• Lal, Irfan & Mohammad, Sulaiman D. & Hussain, Adnan & Jalil, Anwar, 2012, "Effects of Financial Structure and Financial Development on Economic Growth: A Case Study of Pakistan," MPRA Paper, University Library of Munich, Germany, number 85518, Dec.
• Jaroslava Holečková, 2012, "Analysis of Distortional Effects of Taxation on Financial and Investment Decision Based on the Methodology of Effective Tax Rates Calculation
  [Analýza distorzních účinků vlivu zdanění na finanční a investiční rozhodování na základě metody výpočtu ," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 2, pages 126-138, DOI: 10.18267/j.cfuc.317.
• Pavel Mikan, 2012, "Labor Productivity of Czech Firms and the Impact of the Crisis on Its Development
  [Produktivita práce českých podniků a vliv krize na její vývoj]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 93-102, DOI: 10.18267/j.cfuc.325.
• Antonia Hollerbach, 2012, "The Important Role of the Successor within the Family Succession Process," Ekonomika a Management, Prague University of Economics and Business, volume 2012, issue 1, pages 28-34.
• Armin Wiedenegger & Alexander Kern & Maria Rupprechter, 2012, "The Choice of Legal Form and its Effects on Good Governance: A Case Study of an Austrian Professional Soccer Club," Ekonomika a Management, Prague University of Economics and Business, volume 2012, issue 3, pages 23-43.
• Hana Hladíková & Jarmila Radová, 2012, "Term Structure Modelling by Using Nelson-Siegel Model," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 2, pages 36-55, DOI: 10.18267/j.efaj.9.
• David Procházka, 2012, "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, Prague University of Economics and Business, volume 2012, issue 4, pages 504-521, DOI: 10.18267/j.pep.437.
• Diana Bonfim & Qinglei Dai, 2012, "Bank size and lending specialization," Working Papers, Banco de Portugal, Economics and Research Department, number w201219.
• Carol Alexander & Xi Chen, 2012, "A General Approach to Real Option Valuation with Applications to Real Estate Investments," ICMA Centre Discussion Papers in Finance, Henley Business School, University of Reading, number icma-dp2012-04, Jan.
• Christian Hellwig & Aleh Tsyvinski & Elias Albagli, 2012, "A theory of asset prices based on heterogeneous information," 2012 Meeting Papers, Society for Economic Dynamics, number 394.
• P. Srinivasan, 2012, "Determinants of Equity Share Prices in India: A Panel Data Approach," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 15, issue 45, pages 205-228, December.
• Francesca Barigozzi & Piero Tedeschi, 2012, "Credit Markets with Ethical Banks and Motivated Borrowers," AICCON Working Papers, Associazione Italiana per la Cultura della Cooperazione e del Non Profit, number 99-2012, Jan.
• Imad Moosa, 2012, "The Failure of Financial Econometrics: “Stir-Fry” Regressions as an Illustration," Journal of Financial Transformation, Capco Institute, volume 34, pages 43-50.
• Tran Ngoc Huy DINH, 2012, "The Evaluation of US and Latin America’s Corporate Governance Standards After Global Crisis," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 2, pages 392-411, December.
• Alexei SIRBU, 2012, "Economic Value Added (EVA) Approach in Russia. Concepts. Approaches. Instruments," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 2, pages 305-312, May.
• Nadia Cosentino & Fabiola Montalto & Carmela Donato & Alessia Via, 2012, "Gender Diversity in the Corporate Boardroom: Do Women Affect Risk?," Rivista di Politica Economica, SIPI Spa, issue 2, pages 73-95, April-Jun.
• Florinita DUCA, 2012, "An Investigation into the Impact of the Usage of Debt on the Profitability of Romanian Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 3, pages 84-87, September.
• B. Singh Gill, 2012, "Is accounts-receivable industry-specific or firm-specific?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 12/784, May.
• Martin Bugeja & Kosta Sinelnikov, 2012, "Public versus private takeovers of Australian stock exchange listed targets," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 391-414, December, DOI: 10.1177/0312896212440270.
• Martin Brown & Steven Ongena & Pinar Yesin, 2012, "Information Asymmetry and Foreign Currency Borrowing by Small Firms," Working Papers, Swiss National Bank, number 2012-05.
• Jan Toporowski, 2012, "Corporate Liquidity and Financial Fragility: The Role of Investment, Debt and Interest," Working Papers, Department of Economics, SOAS University of London, UK, number 169, Mar.
• Nurullah Gur, 2012, "Financial Constraints, Quality of Institutions and Firm Size: What Do Perceptions Tell Us?," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 2, issue 2, pages 17-36, December, DOI: 10.14208/BF03353835.
• Frederick Adjei, 2012, "Debt dependence and corporate performance in a financial crisis: evidence from the sub-prime mortgage crisis," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 36, issue 1, pages 176-189, January, DOI: 10.1007/s12197-010-9140-0.
• Camelia Bejan & Florin Bidian, 2012, "Ownership structure and efficiency in large economies," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 50, issue 3, pages 571-602, August, DOI: 10.1007/s00199-010-0585-3.
• Christopher S. Armstrong & Christopher D. Ittner & David F. Larcker, 2012, "Corporate governance, compensation consultants, and CEO pay levels," Review of Accounting Studies, Springer, volume 17, issue 2, pages 322-351, June, DOI: 10.1007/s11142-012-9182-y.
• Hans B. Christensen, 2012, "Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low," Review of Accounting Studies, Springer, volume 17, issue 3, pages 518-525, September, DOI: 10.1007/s11142-012-9202-y.
• Yongtae Kim & Myung Seok Park, 2012, "Are all management earnings forecasts created equal? Expectations management versus communication," Review of Accounting Studies, Springer, volume 17, issue 4, pages 807-847, December, DOI: 10.1007/s11142-011-9178-z.
• Marcus Schenck, 2012, "„Energiebranche im Wandel“ — Paradigmenwechsel aus der Sicht eines Finanzvorstands," Schmalenbach Journal of Business Research, Springer, volume 64, issue 8, pages 868-872, December, DOI: 10.1007/BF03372873.
• Bernhard Pellens & Kai Lehmann, 2012, "Managementprognosen und Analystenschätzungen — Eine deskriptive Analyse auf Basis der HDAX-Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 64, issue 8, pages 873-892, December, DOI: 10.1007/BF03372874.
• Yuri Biondi & Antoine Rebérioux, 2012, "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, volume 36, issue 4, pages 279-293, December, DOI: 10.1016/j.accfor.2012.03.003.
• Rajeev K. Goel & Aaron N. Mehrotra, 2012, "Financial payment instruments and corruption," Applied Financial Economics, Taylor & Francis Journals, volume 22, issue 11, pages 877-886, June, DOI: 10.1080/09603107.2011.628295.
• Angela ROMAN, 2012, "Sources of financing european smes and new supporting EU policies: evidence from the new EU member states," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 245-252, May.
• Dai Zusai, 2012, "Excess Liquidity against Predation," DETU Working Papers, Department of Economics, Temple University, number 1201, Jun.
• Timo Busch & Nils Lehmann & Volker H. Hoffmann, 2012, "Corporate Social Responsibility, Negative Externalities, and Financial Risk: The Case of Climate Change," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 12-102/IV/DSF40, Oct.
• Beck, T.H.L. & Ioannidou, V. & Schäfer, L., 2012, "Foreigners vs. Natives : Bank Lending Technologies and Loan Pricing," Discussion Paper, Tilburg University, Center for Economic Research, number 2012-055.
• van Damme, E.E.C., 2012, "Preventing Abuse by Controlling Shareholders," Discussion Paper, Tilburg University, Tilburg Law and Economic Center, number 2012-038.
• van Damme, E.E.C., 2012, "Preventing Abuse by Controlling Shareholders," Other publications TiSEM, Tilburg University, School of Economics and Management, number 7e479c93-03a1-4bf8-b051-1.
• Eck, Katharina & Engemann, Martina & Schnitzer, Monika, 2012, "How Trade Credits Foster International Trade," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich, number 379, Apr.
• Giacomo Boesso & Fabrizio Cerbioni & Andrea Menini & Antonio Parbonetti, 2012, "Foundations' Governance for Strategic Philanthropy," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 005, Apr.
• Dana Andersen & Ramón López, 2012, "Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence," Working Papers, University of Chile, Department of Economics, number wp360, Aug.
• Tiwari, Amaresh K. & Mohnen, Pierre & Palm, Franz C. & Schim van der Loeff, Sybrand, 2012, "Microeconometric evidence of financing frictions and innovative activity," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2012-062.
• Filippo Ippolito & Ander Pérez Orive, 2012, "Credit lines: The other side of corporate liquidity," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1311, Mar.
• Anca Mădălina BOGDAN, 2012, "European Funds €“ A Solution For The Romanian Economic Recovery," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 6(18)/ Su, pages 115-120.
• Jaud, Melise & Kukenova, Madina & Strieborny, Martin, 2012, "Finance, comparative advantage, and resource allocation," Policy Research Working Paper Series, The World Bank, number 6111, Jun.
• Bill B. Francis & Iftekhar Hasan & Qiang Wu, 2012, "Do corporate boards matter during the current financial crisis?," Review of Financial Economics, John Wiley & Sons, volume 21, issue 2, pages 39-52, April, DOI: 10.1016/j.rfe.2012.03.001.
• Pessarossi, Pierre & Weill, Laurent, 2012, "Does CEO turnover matter in China? Evidence from the stock market," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 21/2012.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2012, "Do corporate boards affect firm performance? New evidence from the financial crisis," Bank of Finland Research Discussion Papers, Bank of Finland, number 11/2012.
• Francis, Bill & Hasan, Iftekhar & Song, Liang, 2012, "Are firm- and country-specific governance substitutes? Evidence from financial contracts in emerging markets," Bank of Finland Research Discussion Papers, Bank of Finland, number 12/2012.
• Fang, Yiwei & Francis, Bill & Hasan, Iftekhar, 2012, "More than connectedness: Heterogeneity of CEO social network and firm value," Bank of Finland Research Discussion Papers, Bank of Finland, number 26/2012.
• Andres, Christian & Fernau, Erik & Theissen, Erik, 2012, "Is it better to say goodbye? When former executives set executive pay," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 12-02.
• Hartarska, Valentina & Mersland, Roy, 2012, "Which Governance Mechanisms Promote Efficiency in Reaching Poor Clients? Evidence from Rated Microfinance Institutions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 18, issue 2, pages 218-239.
• Hattendorff, Christian, 2012, "Do natural resource sectors rely less on external finance than manufacturing sectors?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2012/17.
• Venus, Andreas & Engelen, Andreas, 2012, "A strategy perspective on the performance relevance of the CFO," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-021.
• Hattendorff, Christian, 2012, "Do natural resource sectors rely less on external finance than manufacturing sectors?," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-050.
• Cashman, George D. & Gillan, Stuart L. & Jun, Chulhee, 2012, "Going overboard? On busy directors and firm value," Journal of Banking & Finance, Elsevier, volume 36, issue 12, pages 3248-3259, DOI: 10.1016/j.jbankfin.2012.07.003.
• Chen, Dong, 2012, "Classified boards, the cost of debt, and firm performance," Journal of Banking & Finance, Elsevier, volume 36, issue 12, pages 3346-3365, DOI: 10.1016/j.jbankfin.2012.07.015.
• Liang, Woan-lih, 2012, "Information content of repurchase signals: Tangible or intangible information?," Journal of Banking & Finance, Elsevier, volume 36, issue 1, pages 261-274, DOI: 10.1016/j.jbankfin.2011.07.004.
• Wu, Xueping & Yao, Jun, 2012, "Understanding the rise and decline of the Japanese main bank system: The changing effects of bank rent extraction," Journal of Banking & Finance, Elsevier, volume 36, issue 1, pages 36-50, DOI: 10.1016/j.jbankfin.2011.06.003.
• Lu, Zhengfei & Zhu, Jigao & Zhang, Weining, 2012, "Bank discrimination, holding bank ownership, and economic consequences: Evidence from China," Journal of Banking & Finance, Elsevier, volume 36, issue 2, pages 341-354, DOI: 10.1016/j.jbankfin.2011.07.012.
• Song, Kyojik “Roy” & Mantecon, Tomas & Altintig, Z. Ayca, 2012, "Chaebol-affiliated analysts: Conflicts of interest and market responses," Journal of Banking & Finance, Elsevier, volume 36, issue 2, pages 584-596, DOI: 10.1016/j.jbankfin.2011.09.001.
• Ozkan, Neslihan, 2012, "Do CEOs gain more in foreign acquisitions than domestic acquisitions?," Journal of Banking & Finance, Elsevier, volume 36, issue 4, pages 1122-1138, DOI: 10.1016/j.jbankfin.2011.12.005.
• Price, S. McKay & Doran, James S. & Peterson, David R. & Bliss, Barbara A., 2012, "Earnings conference calls and stock returns: The incremental informativeness of textual tone," Journal of Banking & Finance, Elsevier, volume 36, issue 4, pages 992-1011, DOI: 10.1016/j.jbankfin.2011.10.013.
• Tong, Zhenxu, 2012, "Coinsurance effect and bank lines of credit," Journal of Banking & Finance, Elsevier, volume 36, issue 6, pages 1592-1603, DOI: 10.1016/j.jbankfin.2012.01.006.
• Fernando, Chitru S. & Gatchev, Vladimir A. & Spindt, Paul A., 2012, "Institutional ownership, analyst following, and share prices," Journal of Banking & Finance, Elsevier, volume 36, issue 8, pages 2175-2189, DOI: 10.1016/j.jbankfin.2012.03.026.
• Gao, Ning & Jain, Bharat A., 2012, "Founder management and the market for corporate control for IPO firms: The moderating effect of the power structure of the firm," Journal of Business Venturing, Elsevier, volume 27, issue 1, pages 112-126, DOI: 10.1016/j.jbusvent.2010.06.001.
• Jalal, Abu M. & Prezas, Alexandros P., 2012, "Outsider CEO succession and firm performance," Journal of Economics and Business, Elsevier, volume 64, issue 6, pages 399-426, DOI: 10.1016/j.jeconbus.2012.09.001.
• Cronqvist, Henrik & Makhija, Anil K. & Yonker, Scott E., 2012, "Behavioral consistency in corporate finance: CEO personal and corporate leverage," Journal of Financial Economics, Elsevier, volume 103, issue 1, pages 20-40, DOI: 10.1016/j.jfineco.2011.08.005.
• Da, Zhi & Guo, Re-Jin & Jagannathan, Ravi, 2012, "CAPM for estimating the cost of equity capital: Interpreting the empirical evidence," Journal of Financial Economics, Elsevier, volume 103, issue 1, pages 204-220, DOI: 10.1016/j.jfineco.2011.08.011.
• Hertzel, Michael G. & Officer, Micah S., 2012, "Industry contagion in loan spreads," Journal of Financial Economics, Elsevier, volume 103, issue 3, pages 493-506, DOI: 10.1016/j.jfineco.2011.10.012.
• Ahern, Kenneth R., 2012, "Bargaining power and industry dependence in mergers," Journal of Financial Economics, Elsevier, volume 103, issue 3, pages 530-550, DOI: 10.1016/j.jfineco.2011.09.003.
• Ovtchinnikov, Alexei V. & Pantaleoni, Eva, 2012, "Individual political contributions and firm performance," Journal of Financial Economics, Elsevier, volume 105, issue 2, pages 367-392, DOI: 10.1016/j.jfineco.2012.03.007.
• Merrouche, Ouarda & Nier, Erlend, 2012, "Payment systems, inside money and financial intermediation," Journal of Financial Intermediation, Elsevier, volume 21, issue 3, pages 359-382, DOI: 10.1016/j.jfi.2012.01.002.
• Ono, Arito & Sakai, Koji & Uesugi, Iichiro, 2012, "The effects of collateral on firm performance," Journal of the Japanese and International Economies, Elsevier, volume 26, issue 1, pages 84-109, DOI: 10.1016/j.jjie.2011.12.001.
• Nguyen, Pascal, 2012, "The impact of foreign investors on the risk-taking of Japanese firms," Journal of the Japanese and International Economies, Elsevier, volume 26, issue 2, pages 233-248, DOI: 10.1016/j.jjie.2012.03.001.
• Hakim, Tatiana & Lypny, Gregory & Bhabra, Harjeet S., 2012, "IPO lockup expiration in the Middle East and North Africa," Journal of Multinational Financial Management, Elsevier, volume 22, issue 5, pages 252-262, DOI: 10.1016/j.mulfin.2012.06.005.
• Yu, Hai-Chin & Sopranzetti, Ben J. & Lee, Cheng-Few, 2012, "Multiple banking relationships, managerial ownership concentration and firm value: A simultaneous equations approach," The Quarterly Review of Economics and Finance, Elsevier, volume 52, issue 3, pages 286-297, DOI: 10.1016/j.qref.2012.07.002.
• Baghestani, Hamid & Khallaf, Ashraf, 2012, "Predictions of growth in U.S. corporate profits: Asymmetric vs. symmetric loss," International Review of Economics & Finance, Elsevier, volume 22, issue 1, pages 222-229, DOI: 10.1016/j.iref.2011.09.002.
• Wang, Peiming & Alba, Joseph D. & Park, Donghyun, 2012, "Corporate governance and FDI: Firm-level evidence from Japanese FDI into the US," International Review of Economics & Finance, Elsevier, volume 24, issue C, pages 43-50, DOI: 10.1016/j.iref.2011.11.007.
• Francis, Bill B. & Hasan, Iftekhar & Wu, Qiang, 2012, "Do corporate boards matter during the current financial crisis?," Review of Financial Economics, Elsevier, volume 21, issue 2, pages 39-52, DOI: 10.1016/j.rfe.2012.03.001.
• Ana Paula Martins, 2012, "Segmented Life-cycle Labor Markets," Journal of Economics and Econometrics, Economics and Econometrics Society, volume 55, issue 1, pages 39-74.
• Noemí Vásquez Quevedo, 2012, "Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, volume 6, issue 1, pages 89-107.
• Mehmet AYGUN, 2012, "Firma Performansi Uzerinde Calisma Sermayesinin Etkisi: Turk Imalat Sektoru Uzerine Bir Uygulama," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 12, issue 2, pages 215-223.
• Anderson, Ronald W. & Bustamante, Maria Cecilia & Guibaud, Stéphane, 2012, "Agency, firm growth, and managerial turnover," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119042, Sep.
• Ozdenoren, Emre & Yuan, Kathy, 2012, "Stock market tournaments," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119047, Jul.
• Anderson, Ronald W. & Bustamante, Maria Cecilia & Guibaud, Stéphane, 2012, "Agency, firm growth, and managerial turnover," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 43144, Jun.
• Agrawal, Ashwini, 2012, "Corporate governance objectives of labor union shareholders: evidence from proxy voting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 69609, Jan.
• Morten Balling, Frank Lierman, Freddy Van den Spiegel, Rym Ayadi and David T. Llewellyn (ed.), 2012, "New Paradigms in Banking, Financial Markets and Regulation?," SUERF Studies, SUERF - The European Money and Finance Forum, number 2012/2, ISBN: ARRAY(0x8f148208), January-J.
• Maurizio La Rocca & Tiziana La Rocca & Fabiola Montalto, 2012, "Investimenti e vincoli finanziari: evidenze da una cluster analysis," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, volume 2012, issue 1, pages 83-117.
• Emre Ozdenoren & Kathy Yuan, 2012, "Stock Market Tournaments," FMG Discussion Papers, Financial Markets Group, number dp706, Jul.
• Ronald W. Anderson & M. Cecilia Bustamante & Stéphane Guibaud, 2012, "Agency, Firm Growth, and Managerial Turnover," FMG Discussion Papers, Financial Markets Group, number dp711, Sep.
• Erlend Nier & Ouarda Merrouche, 2012, "Payment Systems, Inside Money and Financial Intermediation," Post-Print, HAL, number hal-01638082, DOI: 10.1016/j.jfi.2012.01.002.
• Valentina Hartarska & Roy Mersland, 2012, "Which Governance Mechanisms Promote Efficiency in Reaching Poor Clients? Evidence from Rated Microfinance Institutions," Post-Print, HAL, number hal-05220856, DOI: 10.1111/j.1468-036X.2009.00524.x.
• Daunfeldt, Sven-Olov & Rudholm, Niklas, 2012, "Does Gender Diversity in the Boardroom Improve Firm Performance?," HUI Working Papers, HUI Research, number 60, Apr.
• Myklebust, Tor Åge, 2012, "Performance Sensitive Debt - Investment and Financing Incentives," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2012/7, Jun.
• Palmberg, Johanna, 2012, "Family Control and Executive Compensation," Ratio Working Papers, The Ratio Institute, number 186, Feb.
• Palmberg, Johanna, 2012, "The Performance Effects of Corporate Board of Directors," Ratio Working Papers, The Ratio Institute, number 187, Feb.
• Bjuggren, Per-Olof & Högberg, Andreas, 2012, "Legal Origin and Firm Size Effects Around the World," Ratio Working Papers, The Ratio Institute, number 191, May.
• Jacobson, Tor & von Schedvin, Erik, 2012, "Trade Credit and the Propagation of Corporate Failure: An Empirical Analysis," Working Paper Series, Sveriges Riksbank (Central Bank of Sweden), number 263, Aug.
• Konishi, Masaru & 小西, 大, 2012, "Equity Investment Regulation and Bank Risk: Evidence from Japanese Commercial Banks," Working Paper Series, Hitotsubashi University Center for Financial Research, number G-1-1, Oct.
• Tamara Hovorushko & Inna Sytnyk & Kateryna Stepanenko, 2012, "Factoring as a Form of Accounts Receivables Re-financing," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 35-40, December.
• Alejandra López Salazar & Ricardo Contreras Soto & Rafael Espinosa Mosqueda, 2012, "The Impact Of Financial Decisions And Trategy On Small Business Competitiveness," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 2, pages 93-103.
• Michael Adusei, 2012, "Determinants Of Bank Board Structure In Ghana," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 1, pages 15-23.
• Zheng-Feng Guo & Lingyan Cao, 2012, "An Analysis Of The Degree Of Diversification And Firm Performance," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 2, pages 53-58.
• Md Hamid Uddin & Mahendra Raj, 2012, "Aftermarket Risk And Underpricing Of Initial Public Offers In The Arabian Gulf Countries: An Empirical Analysis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 123-138.
• Yoti Lee & Sheng-Chu Su & Wen-Cheng Lin, 2012, "Capital Structure Timing In Markets With Different Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 53-66.
• Gulser Meric & Chih-Chieh (Jason) Chiu & Ilhan Meric, 2012, "Fair Value Television: Sales Volatility, Business Risk, And Financial Leverage," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 1, pages 85-94.
• Eduardo F. Macias-Negrete & Esther A. Enriquez-Perez & Eduardo Zepeda, 2012, "Leadership Style Identification In An Automobile Design Center: A Diagnosis And Critique, Leadership Style Identification In An Automobile Design Center: A Diagnosis And Critique," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 5, issue 3, pages 89-102.
• Seguí Alcaraz, Antoni, 2012, "Los Grupos De Interés En Las Entidades De Crédito Españolas / Stakeholders In Spanish Credit Institutions," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), volume 18, issue 1, pages 33-51.
• Adalberto RANGONE, 2012, "Foundations Of Banking Origin. Governance And Normative Profiles In The Italian Context," Romanian Journal of Economics, Institute of National Economy, volume 35, issue 2(44), pages 16-32, December.
• Renée B. Adams & Patricia Funk, 2012, "Beyond the Glass Ceiling: Does Gender Matter?," Management Science, INFORMS, volume 58, issue 2, pages 219-235, February, DOI: 10.1287/mnsc.1110.1452.
• Franck Egon, 2012, "Zu den offenen Fragen des Board Primacy Konzeptes in der oekonomischen Theorie der Corporate Governance," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0155, Mar.
• Cristina Martínez Sola & Pedro J. García-Teruel & Pedro Martínez Solano, 2012, "Trade credit policy and firm value," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2012-01, Jan.
• Florinita Duca, 2012, "What Determines The Capital Structure Of Listed Firms In Romania," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 3a, pages 523-531, September.
• Cristina Boþa-Avram, 2012, "Managerial Ownership, Board Structure And Firm’S Performance: A Review Of Main Findings," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 4, pages 648-656, December.
• William Barnett & Fredj Jawadi, 2012, "Introduction to Recent Developments in Alternative Finance: Empirical Assessments and Economic Implications," WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS, University of Kansas, Department of Economics, number 201237, Sep, revised Sep 2012.
• Rainer Andergassen & Luigi Sereno, 2012, "Valuation of N-stage Investments Under Jump-Diffusion Processes," Computational Economics, Springer;Society for Computational Economics, volume 39, issue 3, pages 289-313, March, DOI: 10.1007/s10614-011-9273-z.