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The Contract Year Phenomenon in the Corner Office:An Analysis of Firm Behavior During CEO Contract Renewals
Management Style Contracts Behavior Employment
2015/4/29
This paper investigates how executive employment contracts influence corporate financial policies during the final year of the contract term, using a new, hand-collected data set of CEO employment agr...
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Financial Reporting Financial Statements Decision Choices and Conditions Corporate Disclosure Performance
2015/4/22
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as...
Understanding small private retail firm growth using the sustainable growth model
small business financial ratios retail growth cycle sustainable growth model
2010/10/18
An analysis was conducted to evaluate the cross-sectional variations of financial ratios
among privatively held retail companies measured as different growth cycle stages. The study
examines four fi...