Earnings management and investor protection: an international comparison

Article Abstract:

An analysis made on the systematic differences in the earnings management across 31 countries highlights that earnings management is negatively associated with the quality of minority shareholder rights and legal enforcement. The analysis is based on the assumption that insiders use earnings management to conceal firm performance from outsiders to protect their private control benefits.

Investor Relations, Finance & Stockholder Relations, Stockholder Relations, Financial analysis

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Executive stock option repricing, internal governance mechanisms, and management turnover

Article Abstract:

Firms that reprice their executive stock options are examined. Reprices are generally smaller and rapidly growing firms that experience a deep, sudden shock to growth and profitability.

Pricing Policy, Stock options, Pricing, Product price

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Competition among regulators and credit market integration

Article Abstract:

Factors that could motivate independent bank regulators to come together to form a regulatory union are analyzed.

Commercial Banks, Management dynamics, Alliances, partnerships, Banking industry, Management, Company business management, Independent regulatory commissions, Alliances and partnerships

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