Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
We examine how the mandatory adoption of International Financial Reporting Standards (IFRS) in continental Europe affects the contractual usefulness of accounting information in executive compensation, as reflected in pay-performance sensitivity (PPS) and relative performance evaluation (RPE).
Why do women continue to earn less money than men -- approximately 20% less, according to some estimates -- and what can be done about it? At least half the pay gap reflects the fact that women tend to work in different kinds of occupations and industries than men, a phenomenon known as "gender segregation."
With widespread hunger continuing to haunt developing nations, and obesity fast becoming a global epidemic, any number of efforts on the parts of governments, scientists, non-profit organizations and the business world have taken aim at these twin nutrition-related crises. But all of these efforts have failed to make a large dent in the problems...
Lessons from the Canadian national health information technology plan for the United States: Opinions of key Canadian experts
Objective: To summarize the Canadian health information technology (HIT) policy experience and impart lessons learned to the US as it determines its policy in this area. Design: Qualitative analysis of interviews with identified key stakeholders followed by an electronic survey.
This article investigates the use of favors by managers of BRIC firms to accomplish business goals, the ethicality of which should be determined by the moral reasoning in these countries rather than from a developed country perspective.
Do Women Choose Different Jobs from Men? Mechanisms of Application Segregation in the Market for Managerial Workers
This paper examines differences in the jobs for which men and women apply in order to better understand gender segregation in managerial jobs. We develop and test an integrative theory of why women might apply to different jobs than men.
This study examines whether firms surrounding the Sarbanes-Oxley Section 404 market value compliance threshold behave opportunistically to reduce their market value to avoid compliance with Section 404. We find evidence that those firms reduce their market value temporarily during threshold measurement quarters, whereas control firms experience increasing market value.
Desautels Professor Francesca Carrieri’s grant application to the Social Sciences and Humanities Research Council (SSHRC) Insight Grants, entitled: "Financial Integration through History: Canada, the US and other Industrialized Countries," was ranked 1st out of 139 applications to Committee 435-3A this year.
We use a detailed panel data set of Swedish households to investigate the relation between their labor income risk and financial investment decisions. In particular, we relate changes in wage volatility to changes in the portfolio holdings for households that switched industries between 1999 and 2002. We find that households do adjust their portfolio holdings when switching jobs.
This article studies the effects of product class and seller reputation on price-setting in online auctions. Sellers may offer price information to potential bidders through buy-now prices (BNPs) and starting prices (SPs). In two experiments, the authors show that for products with values that are difficult to assess, such price information affects bidders perception and willingness to pay.