Journal Articles
Elayan, F., Brown, K., Chen, Y. and Li, J.. The Market Response to Mandatory Conflict Mineral Disclosures, Journal of Business Ethics, In Press.
Elayan, F., Meyer, Thomas and Li, J.. Evidence from Tax-Exempt Firms on Motives for Participating in Sale-Leaseback Agreements, Journal of Real Estate Research, Forthcoming.
Elayan, F., Pukthuanthong-Le, Kuntara and Roll, Richard. Investor Reaction to Inter-Corporate Business Contracting: Evidence and Explanation, Economic Notes - Review of Banking, Finance and Monetary Economics, Forthcoming.
Brown, K., Elayan, F., Liu, Z. and Li, J.. Comparing the financial reporting quality of Chinese and US public firms, China Finance Review, Volume 8, Number 4, 2018.
Elayan, F., Aktas, R., Brown, K. and Pacharn, P.. The Impact of the Volcker Rule on Targeted Banks, Systemic Risk, Liquidity, and Financial Reporting Quality, Journal of Economics and Business, Volume 96, 2018.
Meyer, T., Brooks, W., Li, J. and Elayan, F.. Indigenous People's and Other Stakeholder Reaction to an Unacceptable Proposed Corporate Investment: The Northern Gateway Oil Pipeline Project, E-Journal of Business and Economic Issues, Volume 12, Number 3, 2017.
Elayan, F., Li, J., Liu, Z. and Felton, S.. Changes in the Covalence Ethical Quote, Financial Performance and Financial Reporting, Journal of Business Ethics, Volume 134, Number 3, 2016.
Brown, K., Elayan, F., Li, J., Mohammad, E., Pacharn, P. and Liu, Z.. To Exempt or Not to Exempt Non-Accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes-Oxley Act, Research in Accounting Regulation, Volume 28, Number 2, 2016.
Liu, Z. and Elayan, F.. Litigation risk, Information Asymmetry and Conditional Conservatism, Review of Quantitative Finance and Accounting, Volume 45, Number 4, January, 2015.
Liu, Z., Thornton, D and Elayan, F.. Litigation Cost, Market-to-Book, and Asymmetric Timeliness of earnings, International Journal of Finance and Accounting Studies, Volume 1, Number 1, Winter, 2013.
Wegener, Matt, Elayan, F., Felton, S. and Li, J.. Factors Influencing Corporate Environmental Disclosures, Accounting Perspectives, Volume 12, Number 1, March, 2013.
Li, J., Elayan, F., Meyer, T. and Pacharn, P.. The Outcome of Backdating Investigations: Economic Consequences, Market Overreaction, and Management Motives, Investment Management and Financial Innovations, Volume 9, Number 1, 2012.
Li, J., Elayan, F., Meyer, T. and Pacharn, P.. The Economic Consequences of Accelerated Vesting of Employee Stock Options, Investment Management and Financial Innovations, Volume 7, Number 4, 2010.
Elayan, F., Li, J., Donnelly, M. and Young, A.. Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory, Journal of Business Finance and Accounting, Volume 36, Number 5,6, 2009.
Elayan, F., Li, J., Donnelly, M. and Young, A.. Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory, Journal of Business Finance and Accounting, Volume 36, Number 5&6, 2009.
Elayan, F. and Pukthuanthong, K.. Why Warn? The Impact of Profit Warnings on Shareholder's Equity, Investment Management and Financial Innovations, Volume 6, Number 4, 2009.
Elayan, F., Li, J. and Meyer, Thomas. Accounting Irregularities, Management compensation Structure and Information Asymmetry, Accounting and Finance, Volume 1, Number 1, 2008.
pukthuanthong-Le, Kuntara, Elayan, F. and Rose, Lawrence. Equity and Debt Market Responses to Sovereign Credit Ratings, Global Finance Journal, Volume 18, Number 1, 2007.
Elayan, F., Meyer, Thomas and Hsu, Wei-Hui. The Valuation Effect of Bank Loan Ratings in the Presence of Multiple Monitors, Journal of Economics and Finance, Volume 30, Number 3, Fall, 2006.
Elayan, F., Pukthuanthong, Kuntara and Roll, Richard. Investor Reaction to Inter-Corporate Business Contracting: Evidence and Explanation, Economic Notes - Review of Banking, Finance and Monetary Economics, Volume 35, Number 3, November, 2006.
Elayan, Fayez, Meyer, Thomas and Li, Jingyu. Evidence from Tax-Exempt Firms on Motives for Participating in Sale-Leaseback Agreements, Journal of Real Estate Research, Volume 28, Number 4, October, 2006.
Elayan, F., Pukthuanthong, Kuntara and Roll, Richard. To Expense or Not to Expense Employee Stock OPtions: The Market Reaction, Journal of Investment Management, Volume 3, Number 1, 2005.
Elayan, F.A., Meyer, T.O. and Li, J.. Leverage Effect or Signaling Effect? An Empirical Investigation of Bank Credit Agreements to Non-taxable Firms, Journal of Real Estate Finance and Economics, Volume 28, Number 1, 2004.
Elayan, Fayez, Meyer, Thomas and Hsu, Wei-Huei. The informational content of credit rating announcements for share prices in a small market, Journal of Economics and Finance, Volume 27, Number 3, Fall, 2003.
Elayan, F.A., Li, J. and Meyer, T.O.. Creditworthiness or Management Signal? An Empirical Investigation of Loan Commitment Obtained by Non-Taxable Firms, Financial Economics Network (FEN), Volume 28, Number 1, September, 2003.
Elayan, Fayez, Meyer, Thomas and Lau, Jammy. Executive Incentive Compensation Schemes and Their Impact on Corporate Performance: Evidence from New Zealand since Legal Disclosure Requirements Become Effective, Studies in Economics and Finance, Volume 21, Number 1, 2003.
Elayan, Fayez and Meyer, Thomas. The Impact of Receiving Debtor -in-Possession Financing on the Probability of Successful Emergence and Time Spent Under Chapter 11 Bankruptcy, Journal of Business Finance and Accounting, Volume 28, Number 7&8, September, 2001.
Li, Wenjie, Elayan, Fayez and Pinfold, John. Price Effects of Changes to the Composition of New Zealand Share Indices, The New Zealand Investment Analyst Journal, Volume 1, Number 21, March, 2001.
Li, J., Elayan, F.A. and Meyer, T.O.. Acquisition by Real Estate Investment Trusts as a Strategy for Minimization of Investor Tax Liability, Journal of Economics and Finance, Volume 25, Number 1, 2001.
Elayan, F.A. and Li, J.. Debtor-In-Possession Financing and the Uniqueness of Bank Loans: An empirical Investigation, Advances in Working Capital Management, Volume 4, 2001.
Li, J., Elayan, F.A. and Meyer, T.O.. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition, Financial Economics Network (FEN), Volume 3, Number 7, March, 2000.
DeGennaro, Ramon, Elayan, Fayez and Wansley, James. Information Content in Bank Lines of Credit: Evidence from the Lenders Prospective, Research in Finance, Volume 17, Number 1, 1999.
Conference Proceedings and Presentations
Brown, K., Chen, Y., Elayan, F. and Li, J.. Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act - Canadian Academic Accounting Association, St Johns, Newfoundland, 2016.
Brown, K., Chen, Y., Elayan, F. and Li, J.. Accounting for Human Rights Violations Risk: Conflict MineralsMandatory Disclosures under the Dodd Frank Act - American Accounting Association (AAA) Conference, New York City, New York, 2016.
Brown, K., Elayan, F., Li, J. and Liu, Z.. Perception versus reality: Do Chinese firms carry elevated risk of accounting fraud? - Accounting and Financial Management, Sanya, China, 2016.
Liu, Z., Elayan, F., Li, J. and Brown, K.. Chinese Firms Has Better Financial Reporting Quality: A Study of Chinese Reverse Mergers - Multinational Finance Society Conference, Halkidiki, Greece, 2015.
Elayan, F., Atkas, R. and Pacharn, P.. Volcker Rule: Liquidity, Systemic Risk, and Financial Reporting Quality - Administrative Sciences Association of Canada (ASAC) Conference, Halifax, Nova Scotia, 2015.
Elayan, F., Brown, K., Atkas, R. and Pacharn, P.. Volcker Rule: Liquidity, Systemic Risk, and Financial Reporting Quality - Canadian Academic Accounting Association (CAAA) Annual Conference, Toronto, Ontario, 2015.
Brown, K., Elayan, F., Li, J. and Liu, Z.. Perception versus reality: a comparative study of the financial reporting quality at Chinese and U.S. firms - The 8th Multi-disciplinary Symposium of Chinese Professors, Niagara on the lake, Ontario, August, 2014.
Brown, K., Elayan, F., Li, J. and Liu, Z.. Stop bashing: Chinese firms even have better financial reporting quality - AAA Annual conference, Atlanta, Georgia, August, 2014.
Brown, K., Elayan, F., Li, J. and Liu, Z.. Perception versus reality: a comparative study of the financial reporting quality at Chinese and U.S. firms - China Finance Review International Conference, Shanghai, China, July, 2014.
Elayan, F., Felton, S., Li, J. and Liu, Z.. Ethics index, ethical performance, financial performance and quality of financial reporting - Administrative Sciences Association of Canada annual conference, Muskoka, Ontario, May, 2014.
Elayan, F., Felton, S., Li, J. and Liu, Z.. Ethics index, ethical performance, financial performance and quality of financial reporting - CAAA Annual conference, Edmonton, Alberta, May, 2014.
Elayan, F., Brown, K., Li, J. and Liu, Z.. Stop bashing: Chinese firms even have better financial reporting quality - ASAC Annual conference, Muskoka, Ontario, May, 2014.
Brown, K., Elayan, F., Li, J. and Liu, Z.. Stop bashing: Chinese firms even have better financial reporting quality - CAAA Annual conference, Edmonton, Alberta, May, 2014.
Brookes, W., Elayan, F. and Li, J.. Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability - Canadian Academic Accounting Association, Edmonton, Alberta, 2014.
Elayan, F., Brookes, W. and Li, J.. Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability - Administrative Sciences Association of Canada (ASAC) Conference, Muskoka, Ontario, 2014.
Brown, K., Elayan, F., Li, J. and Liu, Z.. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - American Accounting Association (AAA) Annual Meeting, Atlanta, Georgia, 2014.
Liu, Z., Elayan, F., Li, J. and Brown, K.. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - Canadian Academic Accounting Association (CAAA) Annual Conference, Edmonton, Alberta, 2014.
Liu, Z., Elayan, F., Li, J. and Brown, K.. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - Administrative Sciences Association of Canada (ASAC) Conference, Muskoka, Ontario, 2014.
Elayan, F., Li, J., Liu, Z., Meyer, T and Felton, S.. Ethical Performance, Financial Performance and the Quality of Financial Reporting - World Finance & Banking Symposium, Beijing, China, December, 2013.
Elayan, F., Li, J., Liu, Z. and Meyers, T. Ethics index, ethical performance, financial performance and quality of financial reporting - Academy of Business Research Spring International Conference, New Orleans, Louisiana, March, 2013.
Li, J., Elayan, F., Felton, S., Liu, Z. and Meyer, T.. Ethics Index, Ethical Performance, Financial Performance and the Quality of Financial Reporting - World Finance and Banking Symposium, Beijing, China, 2013.
Wegener, M., Elayan, F., Felton, S. and Li, J.. Carbon Disclosure Project and Environmental Corporate Governance - American Accounting Association (AAA) Conference, Washington, District of Columbia, 2012.
Wegener, M., Elayan, F., Felton, S. and Li, J.. Carbon Disclosure Project and Environmental Corporate Governance - Administrative Sciences Association of Canada (ASAC) Conference, St Johns, Newfoundland, 2012.
Wegener, M., Elayan, F., Felton, S. and Li, J.. Carbon Disclosure Project and Environmental Corporate Governance - Canadian Academic Accounting Association (CAAA), Charlottetown, Prince Edward Island, 2012.
Elayan, F., Brown, K., Pacharn, P., Li, J. and Chu, F.. The valuation effect and motivations of voluntary compliance with auditor's attestation under Sarbanes-Oxley Act section 404 (b) - Administrative Sciences Association of Canada (ASAC) Conference, St Johns, Newfoundland, 2012.
Elayan, F., Brown, K., Pacharn, P., Li, J. and Chu, F.. The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation under Sarbanes-Oxley Act Section 404 (b) - World Finance Conference, Shanghai, China, 2012.
Dontoh, A., Elayan, F., Ronen, J. and Ronen, T.. Unfair "Fair Value" in an Opaque Credit Default Swap Market: How Marking- to-Market Pushed the International Credit Crunch - American Accounting Association (AAA) Conference, Washington, District of Columbia, 2012.
Dontoh, A., Elayan, F., Rong, W. and Ronen, T.. Unfair "Fair Value" in an Opaque Credit Default SwapMarket: How Marking- to-Market Pushed the International Credit Crunch - European Financial Management Association (EFMA) Annual Meeting, Barcelona, Spain, 2012.
Li, J., Elayan, F., Meyer, T. and Pacharn, P.. Option Backdating: Market Overreaction and Management Motives - International Conference on Interdisciplinary Social Sciences, New Orleans, Louisiana, 2011.
Elayan, F., Li, J., Meyer, T. and Pacharn, P.. Option Backdating: Market Overreaction and Management Motives - Canadian Academic Accounting Association (CAAA), Toronto, Ontario, 2011.
Li, J., Elayan, F., Meyer, T. and Pacharn, P.. Option Backdating: Market Overreaction and Management Motives - Administrative Sciences Association of Canada (ASAC) Conference, Montreal, Quebec, 2011.
Li, J., Elayan, F., Meyer, T. and Pacharn, P.. The Outcome of Backdating Investigation: Economic Consequences, Market Overreaction, and Management Motives - Asia-Pacific Conference on International Accounting Issues, Beijing, China, 2011.
Elayan, F., Donnelly, M. and Young, A.. To Tax or Not to Tax Income Trusts: The Valuation Effect of Dividend Tax Cut - Canadian Academic Accounting Association (CAAA), Winnipeg, Manitoba, 2008.
Elayan, F., Donnelly, M. and Young, A.. To Tax or Not to Tax Income Trusts: The Valuation Effect of Dividend Tax Cut - Tax Policy Research Symposium, Toronto, Ontario, August, 2007.
Elayan, F., Meyer, Thomas and Li, J.. Accelerating Vesting of Employee Stock Options to Avoid Expense Recognition - Canadian Academic Accounting Association (CAAA), Halifax, Nova Scotia, June, 2007.
Elayan, F., Li, J. and Meyer, Thomas. Expensing Executive Stock Options and Firm Performance - Administrative Sciences Association of Canada (ASAC), Ottawa, Ontario, May, 2007.
Elayan, F., Pukthuanthong, Kuntara and Rose, Lawrence. Equity and Debt Market Responses to Sovereign Credit Ratings Announcement - Financial Management Association Conference, Salt Lake City, Utah, October, 2006.
Meyer, Thomas and Elayan, F.. The Impact of Executive Incentive Compensation Schemes on Corporate Performance for Chapter 11 Firms - Financial Management Association, Chicago, Illinois, October, 2005.
Elayan, Fayez, Li, Jingyu and Pukthuanthong, Kuntara. Expensing Executive Stock Options and Firm Performance - Financial Management Association Conference, New Orleans, Louisiana, October, 2004.
Elayan, Fayez, Li, Jingyu and Pukthuanthong, Kuntara. The Determinants and Impact of Government Contract Award on the Market Value of the Winning Firms - Financial Management Association Conference, New Orleans, Louisiana, October, 2004.
Elayan, Fayez, Li, Jingyu and Pukthuanthong, Kuntara. The Valuation Effect and Determinants of Corporate Contracting - Financial Management Association Conference, New Orleans, Louisiana, October, 2004.
Elayan, Fayez, Meyer, Thomas and Hsu, Wei-Hui. The Valuation Effects of Bank Loan Rating in the Presence of Multiple Monitors - Financial Management Association Conference, New Orleans, Louisiana, October, 2004.
Elayan, Fayez, Meyer, Thomas and Courtenay, Steven. Why Warn? The Impact of Profit Warnings on Shareholders Equity - Financial Management Association Conference, Denver, Louisiana, October, 2004.
Li, Jingyu and Elayan, Fayez. Dividend Clienteles under the New Zealand Full Imputation Tax Regime - Administrative Sciences Association of Canada, Quebec City, Quebec, June, 2004.
Young, A., Li, J. and Elayan, F.. Dividend Clienteles under the New Zealand Full Imputation Tax Regime - UP, Bournemouth, United Kingdom, 2004.
Elayan, F.A., Meyer, T.O. and Li, J.. Accounting Irregularities, Management Compensation Structure, and Information Asymmetry - Academy of Financial Services, Denver, Colorado, October, 2003.
Elayan, F.A., Meyer, T.O. and Li, J.. Accounting Irregularities, Management Compensation Structure, and Information Asymmetry - Financial Management Association, Denver, Colorado, October, 2003.
Elayan, F.A., Meyer, T.O. and Li, J.. Accounting Irregularities, Management Compensation, and Information Asymmetry - Accounting and Finance Association of Australia and New Zealand, Brisbane, Queensland, Australia, July, 2003.
Elayan, F.A., Meyer, T.O. and Li, J.. Accounting Irregularities, Management Compensation Structure, and Information Asymmetry - European Applied Business Research Conference, Venice, Italy, June, 2003.
Elayan, F.A., Meyer, T.O. and Li, J.. Accounting Irregularities, Management Compensation, and Information Asymmetry - Financial Management Association European Conference, Dublin, Ireland, June, 2003.
Elayan, F.A., Meyer, T.O. and Li, J.. Accounting Irregularities, Management Compensation, and Information Asymmetry - The 7th Finance Colloquium, Palmerston North, New Zealand, February, 2003.
Elayan, F.A., Meyer, T.O. and Li, J.. Evidence from Tax Exempt Firms on Motives for Sale-Leaseback Agreements - Annual Meeting of the Financial Management Association, San Antonio, Texas, October, 2002.
Elayan, Fayez, Meyer, Thomas and Courtenay, Steven. Terminated Merger Transactions: Information or Synergy Effect? - Financial Management Association Conference, San Antonio, Texas, October, 2002.
Elayan, Fayez and Meyer, Thomas. The Impact of Executive Incentive Compensation Schemes on Corporate Performance for Chapter 11 Firms - Academy of Financial Services Conference, San Antonio, Texas, October, 2002.
Li, J., Elayan, F.A. and Meyer, T.O.. Acquisition by Real Estate Investment Trusts as a Strategy for Minimization of Investor Tax Liability - Annual Meeting of the Financial Management Association, Toronto, Ontario, October, 2001.
Elayan, F.A., Li, J. and Rose, C.. Bank Loan Ratings and the Monitoring Role of the Banking Institutions: An Empirical Investigation. - Annual Meeting of the Financial Management Association, Toronto, Ontario, October, 2001.
Elayan, F.A., Meyer, T.O. and Li, J.. Creditworthiness or Management Signal: An empirical Investigation of Loan Commitments to Non-taxable Firms - Annual Meeting of the Academy of Financial Services Annual Meeting, Toronto, Ontario, October, 2001.
Elayan, Fayez and Rose, Lawrence. Global Market's Response to and the Determinants of Sovereign Credit Ratings - Financial Management Association International Annual Meeting, Toronto, Ontario, October, 2001.
Carter, Charles and Elayan, Fayez. Mapping Externality Benefits in Shopping Centers - American Real Estate Society Seventeenth Meeting, Cour d' Alene, Idaho, April, 2001.
Elayan, Fayez, Meyer, Thomas and Hsu, Wei-Hui. The Information Effect of Credit Rating Assignments and Changes on Share Prices in a Small Market - The 5th Annual New Zealand Finance Colloquium, Dunedin, New Zealand, February, 2001.
Elayan, Fayez, Meyer, Thomas and Lau, Jammy. Executive Incentive Compensation Schemes in New Zealand and Their Impact on Corporate Performance: Evidence since Legal Disclosure Requirements Became Effective - Financial Management Association International Annual Meeting, Seattle, Washington, October, 2000.
Elayan, F.A., Meyer, T.O. and Li, J.. Leverage Effect or Signaling Effect? An Empirical Investigation of Bank Credit Agreements to Non-Taxable Firms - Annual Meeting of the Financial Management Association, Seattle, Washington, October, 2000.
Elayan, F.A., Meyer, T.O. and Li, J.. Executive Incentive Compensation Schemes in New Zealand and Their Impact on Corporate Performance: Evidence since Legal Dsiclosure Requirements became Effective - 7th Asia-Pacific Finance Association Annual Conference, Shanghai, China, July, 2000.
Elayan, F.A., Meyer, T.O. and Li, J.. Leverage Effect or Signaling Effect? An Empirical Investigation of Bank Credit Agreements to Non-Taxable Firms - 7th Asia-Pacific Finance Association Annual Conference, Shanghai, China, July, 2000.
Li, Wenjie, Elayan, Fayez and Pinfold, John. Price Effects of Changes to the Composition of New Zealand Share Indices - PACAP Financial Management Assocation Conference, Melbourne, Australia, July, 2000.
Li, Wenjie, Elayan, Fayez and Pinfold, John. Price Effects of Changes to the Composition of New Zealand Share Indices - Financial Management Association Annual Meeting (Asia Pacific), Melbourne, Australia, July, 2000.
Elayan, F.A., Meyer, T.O. and Li, J.. Leverage Effect or Signalling Effect? An Empirical Investigation of Bank Credit Agreements to Non-Taxable Firms - The 4th Annual New Zealand Finance Colloquium, Wellington, New Zealand, May, 2000.
Elayan, Fayez and Meyer, Thomas. Market Reaction to Announcements of Debtor-in-Possession Financing: An Empirical Investigation of Bankruptcy Outcome, Duration and Loan Characteristics - Financial Management Association Conference, Orlando, Florida, October, 1999.
Li, J. and Elayan, F.A.. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition - Financial Management Association, Orlando, Florida, October, 1999.
Elayan, Fayez and Meyer, Thomas. Market Reaction to Announcements of Debtor-in-Possession Financing: An Empirical Investigation of Bankruptcy Outcome, Duration and Loan Characteristics - Accounting Association of Australia and New Zealand, Cairns, Australia, July, 1999.
Li, J. and Elayan, F.A.. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition - Accounting Association of Australia and New Zealand, Cairns, Queensland, Australia, July, 1999.
Li, J. and Elayan, F.A.. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition - American Real Estate and Urban Economics Association (AREUEA) and Asian Real Estate Society (AsRES), Maui, Hawaii, May, 1999.
Elayan, Fayez and Meyer, Thomas. Market Reaction to Announcements of Debtor-in-Possession Financing: An Empirical Investigation of Bankruptcy Outcome, Duration and Loan Characteristics - The 3rd New Zealand Finance Colloquium, Wellington, New Zealand, February, 1999.
Other Publications and Presentations
Armstrong, M. and Elayan, F.. Memo to Gordon Gekko: Ethics, not greed, boost profits, The Conversation, June, 2017.
Brown, K., Elayan, F., Li, J., Mohammad, E., Pacharn, P. and Liu, Z.. To Exempt or Not to Exempt Non-Accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes-Oxley Act, Research In Accounting Regulation, October, 2016.
Brown, K. and Elayan, F.. Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act, Goodman School of Business Luncheon Speaker Series, 2015.