Now showing items 1-4 of 4

  • Corporate governance and firm-specific stock price crashes 

    Andreou, Panayiotis C.; Antoniou, Constantinos; Horton, Joanne; Louca, Christodoulos (Wiley, 2016-03-06)
    We investigate whether ownership structure, accounting opacity, board structure & processes and managerial incentives attributes relate to future stock price crash risk. Principal component analysis on the 21 attributes ...
  • Deprival value vs. fair value measurement for contract liabilities: How to resolve the revenue recognition conundrum? 

    Horton, Joanne; Macve, Richard; Serafeim, George (Routledge/Taylor & Francis, 2011)
    Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when ...
  • Does mandatory IFRS adoption improve the information environment? 

    Horton, Joanne; Serafeim, George; Serafeim, Ioanna (Wiley-Blackwell, 2010)
    We examine the effect of mandatory International Financial Reporting Standards (‘IFRS’) adoption on firms’ information environment. We find that after mandatory IFRS adoption consensus forecast errors decrease for firms ...
  • Security analyst networks, performance and career outcomes 

    Horton, Joanne; Serafeim, George (Wiley-Blackwell, 2010)
    Using a sample of 42,376 board directors and 10,508 security analysts we construct a social network, mapping the connections between analysts and directors, between directors, and between analysts. We use social capital ...