135 real negative results, null findings, and replication failures in Business, Management and Accounting · Negative / Null Result Report. Search the index →
WASTE indexes published research — it does not host or republish full papers. Each entry is a metadata record compiled from open scholarly databases; the abstract is shown in full only where the paper is openly licensed, otherwise a short excerpt under fair use. Classifications are automated and approximate.
Alexander Klemm, Stefan Van Parys, Prepared Alex et al. · 2012
This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe…
View details →Naser Hoboubi, Alireza Choobineh, Fatemeh Kamari Ghanavati et al. · 2016 · Safety and Health at Work
BACKGROUND: Job stress and job satisfaction are important factors affecting workforce productivity. This study was carried out to investigate the job stress, job satisfaction, and workforce productivity levels, to examine the effects of…
View details →Hui Tong, Shang‐Jin Wei · 2010 · Review of Financial Studies
This article studies whether the volume and composition of capital flows affect the degree of credit crunch during the 2007–2009 crisis. Using data on 3,823 firms in 24 emerging countries, we find that, on average, the decline in stock…
View details →Elizabeth Blankespoor, ED DEHAAN, John E. Wertz et al. · 2018 · Journal of Accounting Research
ABSTRACT We investigate the frictions that impede individual investors’ use of accounting information and, in particular, their costs of monitoring and acquiring accounting disclosures. We do so using an archival setting in which…
View details →John Daniel Eshleman, Peng Guo · 2014 · Auditing A Journal of Practice & Theory
SUMMARY: Recent research suggests that Big 4 auditors do not provide higher audit quality than other auditors, after controlling for the endogenous choice of auditor. We re-examine this issue using the incidence of accounting restatements…
View details →Juanita González-Uribe, Michael Leatherbee · 2017 · Review of Financial Studies
Do business accelerators affect new venture performance? We investigate this question in the context of Start-Up Chile, an ecosystem accelerator. We focus on two treatment conditions typically found in business accelerators: basic services…
View details →Dirk Jenter, Katharina Lewellen · 2015 · The Journal of Finance
ABSTRACT This paper explores the impact of target CEOs’ retirement preferences on takeovers. Using retirement age as a proxy for CEOs’ private merger costs, we find strong evidence that target CEOs’ preferences affect merger activity. The…
View details →Charles H. Cho, Giovanna Michelon, Dennis M. Patten · 2012 · Accounting and the Public Interest
ABSTRACT The purpose of this paper is to investigate whether firms use graphs in their sustainability reports in order to present a more favorable view of their social and environmental performance. Further, because prior research…
View details →James H. Love, Stephen Roper, Ying Zhou · 2015 · International Business Review
We consider the determinants of SME exporting performance using a survey of internationally engaged UK SMEs. We first develop a model incorporating organisational and prior managerial learning effects. Our empirical analysis then allows us to identify separately the positive effects on exporting from the international experience of the firm and the negative effects of firm age. Positive exporting effects also result from grafted knowledge – acquired by the recruitment of management with prior international experience. Innovation also has positive exporting effects with more radical new-to-the-
View details →Zhichuan Li · 2016 · Investment Analysts Journal
The endogeneity problem has always been one, if not the only, obstacle to understanding the true relationship between different aspects of empirical corporate finance. Variables are typically endogenous, instruments are scarce, and…
View details →Aloke Ghosh, Antonio Marra, Doocheol Moon · 2010 · Journal of Business Finance & Accounting
Abstract: Primarily motivated by the claims that the recent regulatory initiatives empowering boards and audit committees restrain earnings management, we examine whether board characteristics (composition, size, and structure) and audit…
View details →Nicola Raimo, Filippo Vitolla, Arcangelo Marrone et al. · 2020 · Business Strategy and the Environment
Abstract The limits of financial disclosure in meeting the investors' needs have led to the request for reporting frameworks capable of incorporating information of different nature. Integrated reporting (IR), which is the latest novelty…
View details →Rick Johnston, Reining Petacchi · 2017 · Contemporary Accounting Research
Abstract The Securities and Exchange Commission ( SEC ) reviews company filings (10‐Q, 10‐K, S‐1, etc.) submitted to them. If a review identifies potential deficiencies, the SEC staff sends the company a comment letter seeking…
View details →Martin Andersson, Sierdjan Koster · 2010 · Journal of Economic Geography
This article assesses the spatial–temporal persistence of a dynamic phenomenon: start-ups. Two mechanisms that explain persistence in start-up rates are distinguished: (i) determinants of start-ups that are spatially ‘sticky’ and durable…
View details →Chelsea Rae Austin, Ryan J. Wilson · 2016 · Journal of the American Taxation Association
ABSTRACT We expect firms with the greatest exposure to reputational damage among consumers will engage in lower levels of tax avoidance to minimize unwanted scrutiny that could impair the firms' reputation. We identify a set of firms with…
View details →Alain Devalle, Enrico Onali, Riccardo Magarini · 2010 · Journal of International Financial Management and Accounting
Abstract Since 2005, European‐listed companies have been required to prepare their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS). We examine whether value relevance increased…
View details →A. Mina, Henry Lahr, Alan Hughes · 2013 · Industrial and Corporate Change
Access to finance has figured prominently in the debate on barriers to firm growth, even though existing empirical research has not found conclusive evidence of a "finance gap." Moreover, it is not clear to what extent innovation…
View details →Muhammad Hendri · 2019 · International Journal of Productivity and Performance Management
Purpose The purpose of this paper is to test the effect of organizational learning on employees’ job satisfaction, the effect of organizational learning on the employees’ organizational commitment, the effect of the organizational learning…
View details →David Souder, Philip Bromiley · 2011 · Strategic Management Journal
Abstract In contrast to broad generalizations about the short‐termism of managers, this paper explains changes in the temporal orientation of specific firms over time based on performance relative to aspirations and top management team…
View details →Liuchuang Li, Baolei Qi, Gaoliang Tian et al. · 2016 · The Accounting Review
ABSTRACT This study examines the relation between the audit failures of individual auditors and the quality of other audits performed by these same auditors. Employing a Chinese setting where audit reports reveal the identities of…
View details →David T. Robinson, Berk A. Sensoy · 2013 · Review of Financial Studies
We study the relations between management contract terms and performance in private equity using new data for 837 funds from 1984–2010. We find no evidence that higher fees or lower managerial ownership are associated with lower net-of-fee…
View details →Mirko H. Benischke, Geoffrey Martin, Lotte Glaser · 2018 · Strategic Management Journal
Research Summary We draw upon applied psychology literature to explore interagent differences in perceived risk to their equity when making strategic risk decisions. Our theory suggests behavioral agency's predicted negative relationship between equity risk bearing and strategic risk taking is contingent upon four personality traits. Our empirical analyses, based on personality profiles of 158 Chief Executive Officers (CEOs) of S&P 1,500 firms in manufacturing industries, indicate the relationship between executive risk bearing and strategic risk taking crosses from negative to positive fo
View details →Leen Paape, Roland F. Speklé · 2012 · European Accounting Review
We examine (1) the extent of enterprise risk management (ERM) implementation and the factors that are associated with cross-sectional differences in the level of ERM adoption, and (2) specific risk management design choices and their…
View details →Hami Amiraslani, Karl V. Lins, Henri Servaes et al. · 2022 · Review of Accounting Studies
Abstract We investigate whether a firm’s social capital and the trust that it engenders are viewed favorably by bondholders. Using firms’ environmental and social (E&S) performance to proxy for social capital, we find no relation between social capital and bond spreads over the period 2006–2019. However, during the 2008–2009 financial crisis, which represents a shock to trust and default risk, high-social-capital firms benefited from lower bond spreads. These effects are stronger for firms with higher expected agency costs of debt and firms whose E&S efforts are more salient. During th
View details →Brian J. Bushee, Mary Ellen Carter, Joseph Gerakos · 2013 · Journal of Management Accounting Research
ABSTRACT We examine institutional investors' preferences for corporate governance mechanisms. We find little evidence of an association between total institutional ownership and governance mechanisms. However, using revealed preferences,…
View details →Brian W. Jacobs, Vinod R. Singhal · 2017 · Journal of Operations Management
Abstract Supply chain and reputational risks are often assumed to motivate firms to source production in developed, high‐cost countries rather than developing, low‐cost countries. To examine this assumption, we provide evidence from the…
View details →John R. Robinson, Yanfeng Xue, Yong Yu · 2011 · The Accounting Review
ABSTRACT We investigate the economic forces that influence noncompliance with mandatory compensation disclosures and the effect of a subsequent focused enforcement action. We utilize SEC evaluations of compensation disclosures mandated by…
View details →Emma Parry · 2011 · The International Journal of Human Resource Management
This article examines the potential use of e-human resource management (e-HRM) as a means to increase the value of the human resources (HR) function, within the framework of the resource-based view. Past research has suggested that e-HRM…
View details →Sean Lewis-Faupel, Yusuf Neggers, Benjamin Olken et al. · 2016 · American Economic Journal Economic Policy
This paper examines whether electronic procurement (e-procurement), which increases access to information and reduces personal interactions with potentially corrupt officials, improves procurement outcomes. We develop unique datasets from…
View details →Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera‐Muñoz · 2022 · Review of Accounting Studies
Abstract Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not to disclose is confounded by the lack of consensus on whether climate risk is material to the firms, as well as uncertainty about enforcement of disclosure regulations. Using the SASB Materiality Map™ to proxy for market expectations of climate risk materiality, we test whether the association between disclosing climate risk in 10-Ks and firm risk (proxied by cost of equity (COE)) varies with market expectations of climate risk materiality. Using S&P 500 firms’ decisions whether
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