Research by the Corporate Governance Research Initiative

CGRI research spans these topics: general principles, board of directors, leadership and succession planning, compensation, audit and risk, shareholders, and proxy advisory.

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Working Paper

Financial Flexibility and Corporate Employment

Rebecca Lester, Ethan Rouen, Braden Williams
April2021

We study the role of financial flexibility on COVID-19 employment actions. Using daily data from March through May 2020 for 354 of the largest U.S. employers, we find that firms facing a negative demand shock were 28.8 percentage points more…

Working Paper

Where’s the Greenium?

David F. Larcker, Edward M. Watts
February2019

This study investigates whether investors are willing to trade-off wealth for societal benefits. We take advantage of unique institutional features of the municipal securities market to provide insight into this question. Since 2013, over $23…

Working Paper

Peer Group Choice and Chief Executive Officer Compensation

David F. Larcker, Charles McClure, Christina Zhu
February2019

We examine the selection of peer groups that boards of directors use when setting the level of CEO compensation. This choice is controversial because it is difficult to ascertain whether peer groups are selected to (i) attract and retain top…

Working Paper

Non-Answers During Conference Calls

Ian D. Gow, David F. Larcker, Anastasia A. Zakolyukina
January2019

We construct a novel measure of disclosure choice by firms. Our measure uses linguistic analysis of conference calls to flag a manager’s response as providing an explicit “non-answer” to an analyst’s question. Using our measure, about 11% of…

Working Paper

Long-Term Economic Consequences of Hedge Fund Activist Interventions

Ed deHaan, David F. Larcker, Charles McClure
October2018

We examine the long-term effects of interventions by activist hedge funds. Prior papers document positive equal-weighted long-term returns and operating performance improvements following activist interventions, and typically conclude that…

Working Paper

Political Connections and the Informativeness of Insider Trades

Alan D. Jagolinzer, David F. Larcker, Gaizka Ormazabal, Daniel J. Taylor
September2016

This paper examines the relation between political connections and informed trading by corporate insiders in the context of the Financial Crisis. The unprecedented magnitude of government intervention, the substantial impact of this intervention…

Working Paper

CEO Personality and Firm Policies

Ian D. Gow, Steven N. Kaplan, David F. Larcker, Anastasia A. Zakolyukina
July2016

Based on two samples of high quality personality data for chief executive officers (CEOs), we use linguistic features extracted from conferences calls and statistical learning techniques to develop a measure of CEO personality in terms of the Big…

Working Paper

An Exploratory Investigation of the Determinants and Ratings Implications of Performance Appraisal Plan Characteristics

Christopher S. Armstrong, Christopher D. Ittner, David F. Larcker
April2014

Performance appraisal is one of the cornerstones of management control systems. Although this topic has been the subject of considerable prior research, most of this work is based on a single observation per firm or performance appraisal…

Working Paper

Performance-Based Incentives for Internal Monitors

David F. Larcker, Christopher S. Armstrong, Alan Jagolinzer
February2010

This study examines the use of performance-based incentives for internal monitors (general counsel and chief internal auditor) and whether these incentives impair monitors independence by aligning their interests with the interests of those being…