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SSRN
Working paper
Ex-Dividend Behaviour and the Clientele Effects: Evidence Based on Canadian and US Dividend Tax Cuts
In: CAAA Annual Conference 2013
SSRN
The Differential Impact of Democracy on Tax Revenues in Developing and Developed Countries
In: International journal of public administration, Band 44, Heft 8, S. 623-635
ISSN: 1532-4265
Sustainability reporting: external motivators and internal facilitators
In: Corporate Governance, Band 15, Heft 3, S. 375-390
Purpose
– The purpose of this study is to investigate the role of internal variables, such as strategic governance and operational controls, along with external variables that influence sustainability reporting.
Design/methodology/approach
– Building on the corporate governance and sustainability reporting literature, the authors develop a model to integrate external motivators and internal facilitators to determine their impact on sustainability reporting. The authors also control for a number of financial and non-financial variables that may influence sustainability reporting. The authors limit their sample to the companies in extractive industries that report their greenhouse gas emission to the Government of Canada. The authors collected the data from several data sources including secondary archival databases, newspapers, Web sites and annual reports.
Findings
– Using a sample of companies in high-polluting industries, the authors found that variables representing both external pressures that act as motivators and internal controls that act as facilitators are significantly associated with enhanced sustainability reporting.
Practical implications
– Considering the formation of several international initiatives such as International Integrated Reporting Council to improve sustainability reporting for decision-making, the authors' research provides interesting insights both to policymakers and managers about organizational characteristics that are important to make reporting useful and relevant.
Originality/value
– Little academic research has investigated the role of internal variables in facilitating sustainability reporting. The authors use a robust model that combines external and internal variables to more thoroughly understand the reporting process.
SSRN
Working paper
Labor Unions and Post-Acquisition Integration Capability: Evidence from Goodwill Impairment
In: Kallousa N, Jang Y, Jung B, Warsame H 2022 Labor Unions and Post-Acquisition Integration Capability:; Evidence from Goodwill Impairment. J. Bus. Financ. Account. Forthcoming
SSRN
Corporate Dividend Policy and Tax Avoidance
In: Canadian Tax Journal/Revue fiscale canadienne, 2022, Vol. 70, No. 4, p. 747-784
SSRN
Liquidity and IFRS Adoption in Canada
In: Journal of International Accounting Research, Band 20, Heft 2, S. 87-109
ISSN: 1558-8025
ABSTRACTWe examine cross-sectional differences in changes in liquidity for Canadian firms between pre-IFRS and post-IFRS adoption based on their pre-IFRS disclosure quality. In a matched-sample analysis, with U.S. firms acting as control firms, we find that liquidity improved after mandatory IFRS adoption for Canadian companies with high pre-IFRS disclosure quality, but declined for Canadian companies with low pre-IFRS disclosure quality, in comparison to U.S. peers. We find similar results when we stratify the sample based on total assets—larger Canadian firms gained liquidity, while smaller Canadian firms lost liquidity, relative to the U.S. control firms. Our results are sustained when we use firms listed in Canada that report under U.S. GAAP before and after IFRS adoption as control firms.
SSRN