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Trade Publication
Hit 'Em Where It Hurts, ESG Investing 2.0
November 1, 2018
We suggest a new approach to ESG investing that we believe may be more effective in making negative investor views known to management — while at the same time potentially improving portfolio expected returns.
Working Paper
Responsible Investing: The ESG-Efficient Frontier
October 10, 2019
Combining several large data sets, we compute the empirical ESG-efficient frontier and show the costs and benefits of responsible investing.
Working Paper
Back-Door Links Between Directors and Executive Compensation
February 1, 2005
A key task of a board of directors is to determine the compensation of the CEO. We studied whether ties between directors, or between the CEO and members of the compensation committee, affect how much the CEO receives.
Journal Article
Fees Paid to Audit Firms, Accrual Choices and Corporate Governance
June 1, 2004
Research has shown that auditors’ tolerance for aggressive corporate accounting is correlated with the amount of fees the corporate client pays to the auditor for both audit and non-audit services.
Alternative Thinking
Responsible Asset Selection: ESG in Portfolio Decisions
December 3, 2019
We discuss how Environmental, Social, and Governance (ESG) considerations may be incorporated in a portfolio and how they may affect risk and return outcomes.
Working Paper
Predicting Earnings Management
October 1, 2002
Is accounting information useful to predict when corporate managers intentionally inflate reported earnings for their firms? To answer this, we study a sample of firms that were forced to restate earnings.
Working Paper
Information in Accruals About the Quality of Earnings
July 2, 2001
This paper provides a systematic examination of what accounting accruals—defined as the difference between earnings and free cash flows—can tell investors about earnings quality in the future.
Journal Article
Discussion of Consequences of Financial Reporting Failure for Outside Directors
May 2, 2005
Research by Suraj Srinivasan of the University of Chicago examines the turnover rates of outside directors at companies that restate their results.
Journal Article
The Role of Financial Economics in Securities Fraud Cases
January 1, 1991
Modern financial economics is becoming increasingly influential in securities fraud law.
Journal Article
Earnings Quality and Short Sellers
December 31, 2003
Earnings quality is often defined in terms of persistence and sustainability.