Author Archives: Harvard Law School Forum on Corporate Governance and Financial Regulation

The Power to Issue Stock

In the paper, The Power to Issue Stock, recently made publicly available on SSRN, I study the new but increasingly common practice of target management granting top-up options to bidders. The paper analyzes the mechanics and recent case law involving top-up options, as well as the more general implications of managers’ substantial power to issue […]

Click here to read the complete post
Posted in Academic Research, Corporate Elections & Voting, Empirical Research, Mergers & Acquisitions | Tagged , , , , | Comments Off on The Power to Issue Stock

What Price Reputation?

In Broken Promises: Private Equity Bidding Behavior and the Value of Reputation, a paper recently made public on the SSRN, we examine the relation between reputation and financial contracting. Beginning in August 2007, a number of private equity (PE) firms attempted to strategically default on pending acquisitions of publicly-traded targets. These attempts succeeded in a […]

Click here to read the complete post
Posted in Academic Research, Empirical Research, Mergers & Acquisitions, Private Equity | Tagged , , , , | Comments Off on What Price Reputation?

The Anthropology of the Boardroom

It would be natural to start this 2011 Foreword with a précis of the many dramatic regulatory developments newly affecting directors of publicly traded corporations beginning in 2011. Those changes, are, in fact, important to review and are summarized below. But with so much attention understandably focused on external requirements and pressures, it might be […]

Click here to read the complete post
Posted in Accounting & Disclosure, Boards of Directors, Executive Compensation, Legislative & Regulatory Developments, Practitioner Publications | Tagged , , , , , , , | Comments Off on The Anthropology of the Boardroom

Is the Board Neutrality Rule Trivial?

In our paper, Is the Board Neutrality Rule Trivial? Amnesia About Corporate Law in European Takeover Regulation, which was recently made publicly available on SSRN, we suggest that there are two axes upon which we can assess the significance or triviality of the adoption of a board neutrality rule in European Union Member States. The […]

Click here to read the complete post
Posted in Academic Research, International Corporate Governance & Regulation, Mergers & Acquisitions | Tagged , , , , , | Comments Off on Is the Board Neutrality Rule Trivial?

Resolving Conflicts Between Institutional and Individual Investors in Securities Class Actions

In my paper, The Plight of the Individual Investor in Securities Class Actions, forthcoming in the Northwestern University Law Review, I offer a reassessment of both federal and Delaware law favoring the selection of institutional investors as lead plaintiffs in securities or transactional class actions. While it is clear that institutional investor lead plaintiffs have […]

Click here to read the complete post
Posted in Academic Research, Institutional Investors, Securities Litigation & Enforcement | Tagged , , , , | Comments Off on Resolving Conflicts Between Institutional and Individual Investors in Securities Class Actions

Mandatory IFRS Adoption and Financial Statement Comparability

In our paper, Mandatory IFRS Adoption and Financial Statement Comparability, which was recently made publicly available on SSRN, we examine the effect of mandatory IFRS adoption on financial statement comparability. To isolate the effects of comparability, we use firms domiciled in the UK as our setting. Prior academic and practitioner research argues that UK domestic […]

Click here to read the complete post
Posted in Academic Research, Accounting & Disclosure, Empirical Research | Tagged , , , | Comments Off on Mandatory IFRS Adoption and Financial Statement Comparability

Say on Pay So Far

The most important development this proxy season has been the new requirement under Dodd-Frank that all public companies hold an advisory “say on pay” vote. The following are our observations on “say on pay” thus far this proxy season. Results of General Vote. As of May 6, 2011, all but 15 of the 807 companies […]

Click here to read the complete post
Posted in Executive Compensation, Legislative & Regulatory Developments, Practitioner Publications | Tagged , , , | 2 Comments

Employee Stock Ownership Plans

In our paper, Employee Stock Ownership Plans: Employee Compensation and Firm Value, which was recently made publicly available on SSRN, we investigate whether adopting a broad-based employee stock ownership plan enhances productivity by improving team incentives and co-monitoring. That is, does employee capitalism work? If so, how are gains divided between shareholders and employees? We […]

Click here to read the complete post
Posted in Academic Research, Empirical Research, Executive Compensation | Tagged , , , | 1 Comment

A Quick Survey of Recent Developments in Public M&A Deal Terms

With the seeming full return of the public M&A market, we thought it was an opportune moment to reflect briefly on a number of recent trends in deal terms. The non-exhaustive list below is intended more as an observation rather than an analysis or judgment on the propriety of any of the terms. Some of […]

Click here to read the complete post
Posted in Court Cases, Mergers & Acquisitions, Practitioner Publications | Tagged , , , | 1 Comment

The Relationship Between the Lead Director and the CEO

A strong, productive relationship between the lead director and a company’s chief executive officer (“CEO”) will support improved corporate performance, as well as a more effective board of directors. Such a relationship between the lead director and the CEO can help a company execute its strategy more effectively, successfully navigate a crisis, complete a major […]

Click here to read the complete post
Posted in Boards of Directors, Practitioner Publications | Tagged , , | 1 Comment