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- Publications
- Influence
Corporate Governance and the Cost of Equity Capital
- H. A. Skaife, D. Collins, R. Lafond
- Business
- 1 December 2004
Separation of ownership and control in firms creates information asymmetry problems between shareholders and managers that expose shareholders to a variety of agency risks. This paper investigates… Expand
Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading
- H. A. Skaife, David Veenman, Daniel Wangerin
- Business
- 1 February 2013
This paper examines the association between ineffective internal control over financial reporting and the profitability of insider trading. We predict and find that the profitability of insider… Expand
Audits as a Corporate Governance Mechanism: Evidence from the German Market
- H. A. Skaife, Terry D. Warfield
- Business
- 1 March 2003
The purpose of this study is to investigate the corporate governance role of external audits in a setting where companies traditionally rely more on debt than equity capital. We partition the German… Expand
Target Financial Reporting Quality and M&A Deals That Go Bust
- H. A. Skaife, Daniel Wangerin
- Business
- 16 March 2012
This study investigates the role of financial reporting quality in merger and acquisition (M&A) deals that are ultimately terminated, i.e., go bust. If a target is a U.S. publicly-traded company, an… Expand
Does Stock Price Synchronicity Represent Firm-Specific Information? The International Evidence
- H. A. Skaife, J. Gassen, R. Lafond
- Economics
- 29 March 2006
Note: This paper has been superseded by Gassen, LaFond, Skaife and Veenman: Illiquidity and Stock Price Synchronicity, http://ssrn.com/abstract=2405465. Much of prior international accounting… Expand
The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
- Q. Liao, T. Sellhorn, H. A. Skaife
- Business
- 2012
ABSTRACT: Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards… Expand
Earnings Smoothing, Governance and Liquidity: International Evidence
- R. Lafond, M. Lang, H. A. Skaife
- Business
- 1 March 2007
We examine the relation between earnings smoothing, governance and liquidity for a sample of non-U.S. firms. We divide smoothing into innate and discretionary components, and find that discretionary… Expand
Target Financial Reporting Quality and M&A Deals that Go Bust*: Target Financial Reporting Quality and M&A Deals that Go Bust
- H. A. Skaife, Daniel Wangerin
- Economics
- 1 June 2013
Corporate Lobbying and CEO Pay
- H. A. Skaife, David Veenman, T. Werner
- Business
- 15 October 2013
This study examines the agency costs of corporate lobbying by exploring the relation between lobbying and excess CEO compensation. We show that CEOs of firms engaged in lobbying earn significantly… Expand
Does Stock Price Synchronicity Reflect Information or Noise? The International Evidence
- H. A. Skaife, Joachim Gassen, R. Lafond
- Economics
- 1 March 2005
Prior research asserts that stock price synchronicity, defined as the R2 from asset pricing regressions, is a useful measure of the relative amount of firm-specific information reflected in stock… Expand