Mergers and acquisitions (M&As) are an important aspect of corporate finance. To better understand the factors affecting market reactions to M&As, we examine market responses to M&As with private and public targets both at the time of announcement and after completion. Using a sample of over...

We explore the possibility of using CEOs' social media messages to measure their personality. We use independent observers to measure CEOs' perceived personality based on the popular Big Five personality model. We use M&A initiations to validate the quality of our Big Five personality measures....

Canada adopted International Financial Reporting Standards (IFRS) in 2011. We investigate the impact and consequences of this mandatory change by examining whether value relevance and non-market-based accounting information changed for a comprehensive set of Canadian companies on the Toronto...

Audit academics and policymakers exhibit continuing concerns about the limited transfer of audit research findings to policymakers. We use knowledge transfer best practices to evaluate eight audit domain specific practices for their potential to transfer audit knowledge. Our analysis shows that...

Regulators have increased the disclosure requirements of top executives as part of corporate governance reform. This study examines how trust arising from a firm's corporate reputation will interact with top executive compensation disclosure to influence investor judgments. This study used a 2 X...