Managerial Finance: Volume 50 Issue 4

Exercise decision of employee stock options: does Herding Bias influence the employees' decision?

Manpreet K. Arora, Sukhpreet Kaur

Employee Stock Options [ESOs] have been used widely as a component of employees' compensation. To maximise the incentive effect of these options it is very important to understand…

External audit quality, auditor selection and hostile takeovers: evidence from half a century

Kriengkrai Boonlert-u-thai, Pattanaporn Chatjuthamard, Suwongrat Papangkorn, Pornsit Jiraporn

Exploiting a unique measure of hostile takeover exposure principally based on the staggered adoption of state legislations, the authors investigate how external audit quality is…

Does intellectual capital influence banks' efficiency? Evidence from India using panel data tobit model

Santi Gopal Maji, Rupjyoti Saha

This study investigates the effect of intellectual capital (IC) and its components on the technical efficiency of Indian commercial banks after controlling the influence of…

The surprising role of audit committee financial experts and the need for more of them to combat financial corruption

Mikhail Gorshunov

The purpose of this research is to examine the impact of audit committee financial experts on the risk of financial corruption in public companies.

Do contingent liabilities affect dividend decisions?

Barnali Chaklader, Hardeep Singh Mundi

The paper examines contingent liabilities' effect on the firm's dividend decisions.

Asset redeployability and corporate cash holdings

Wray Bradley, Li Sun

The purpose of the study is to investigate the impact of asset redeployability on the level of corporate cash holdings.

Six decades of corporate disclosure research: a bibliometric review

Anjali Srivastava, Anand

Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They…

Student loan debt in retirement: identifying the correlates and implications for policy, practice and research

Thomas Korankye

Research shows that having student loan debt in retirement is associated negatively with life satisfaction, suggesting that student debt is a bane of retiree well-being. The…

Upper echelons in college sport: the impact of athletic directors on organizational performance and revenues

Tyler Skinner, Steven Salaga, Matthew Juravich

Using the lens of upper echelons theory, this study examines the degree to which National Collegiate Athletic Association athletic department performance outcomes are associated…