Christopher Armstrong

ORCID: 0000-0002-5960-4808
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About
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Research Areas
  • Corporate Finance and Governance
  • Canadian Identity and History
  • Particle physics theoretical and experimental studies
  • Auditing, Earnings Management, Governance
  • Quantum Chromodynamics and Particle Interactions
  • Nuclear physics research studies
  • Financial Markets and Investment Strategies
  • High-Energy Particle Collisions Research
  • Nuclear Physics and Applications
  • Canadian Policy and Governance
  • American Environmental and Regional History
  • Corporate Taxation and Avoidance
  • Historical Studies and Socio-cultural Analysis
  • Atomic and Molecular Physics
  • Financial Reporting and Valuation Research
  • Law, Economics, and Judicial Systems
  • Advanced Chemical Physics Studies
  • Historical Economic and Social Studies
  • Quantum, superfluid, helium dynamics
  • Advanced NMR Techniques and Applications
  • Taxation and Compliance Studies
  • Nuclear reactor physics and engineering
  • Banking stability, regulation, efficiency
  • Superconducting Materials and Applications
  • Cold Fusion and Nuclear Reactions

Stanford University
2007-2024

Thomas Jefferson National Accelerator Facility
1997-2022

University of Pennsylvania
2009-2021

California University of Pennsylvania
2009-2021

University of Southampton
2018

York University
1983-2017

William & Mary
1999-2015

Williams (United States)
1999-2015

Christ University
1976-2009

McGill-Queen's University Press
2009

ABSTRACT: This study examines European stock market reactions to 16 events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. IFRS represented a major milestone toward financial reporting convergence yet spurred controversy reaching highest levels government. We find an incrementally positive reaction for firms lower quality pre-adoption information, which is more pronounced banks, and higher information asymmetry, consistent investors expecting net...

10.2308/accr.2010.85.1.31 article EN The Accounting Review 2009-12-23

ABSTRACT This study examines whether Chief Executive Officer (CEO) equity‐based holdings and compensation provide incentives to manipulate accounting reports. While several prior studies have examined this important question, the empirical evidence is mixed existence of a link between CEO equity irregularities remains an open question. Because inferences from may be confounded by assumptions inherent in research design choices, we use propensity‐score matching assess hidden (omitted...

10.1111/j.1475-679x.2009.00361.x article EN Journal of Accounting Research 2009-10-21

10.1016/j.jacceco.2011.04.001 article EN Journal of Accounting and Economics 2011-04-23

ABSTRACT This paper examines when information asymmetry among investors affects the cost of capital in excess standard risk factors. When equity markets are perfectly competitive, has no separate effect on capital. imperfect, can have a firms’ Consistent with our prediction, we find that positive relation factors imperfect and approximate perfect competition. Overall, results show degree market competition is an important conditioning variable to consider examining between

10.1111/j.1475-679x.2010.00391.x article EN Journal of Accounting Research 2010-10-29

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10.2139/ssrn.1571138 article EN SSRN Electronic Journal 2010-01-01

Separated longitudinal and transverse structure functions for the reaction 1H(e,e(')pi(+))n were measured in momentum transfer region Q2 = 0.6--1.6 (GeV/c)(2) at a value of invariant mass W 1.95 GeV. New values pion charge form factor extracted from cross section by using recently developed Regge model. The results indicate that this is larger than previously assumed consistent with monopole parametrization fitted to very low elastic data.

10.1103/physrevlett.86.1713 article EN Physical Review Letters 2001-02-26

The charged pion form factor, ${F}_{\ensuremath{\pi}}({Q}^{2})$, is an important quantity that can be used to advance our knowledge of hadronic structure. However, the extraction ${F}_{\ensuremath{\pi}}$ from data requires a model ${}^{1}\mathrm{H}(e,{e}^{'}{\ensuremath{\pi}}^{+})n$ reaction and thus inherently dependent. Therefore, detailed description factor electroproduction obtained recently at Jefferson Lab presented, with particular focus given dominant uncertainties in this procedure....

10.1103/physrevc.78.045203 article EN Physical Review C 2008-10-15

We report on precision measurements of the elastic cross section for electron-proton scattering performed in Hall C at Jefferson Lab. The were made 28 distinct kinematic settings covering a range momentum transfer $0.4<{Q}^{2}<5.5\phantom{\rule{0.3em}{0ex}}{(\mathrm{GeV}∕c)}^{2}$. These represent significant contribution to world's data set ${Q}^{2}$ range, where large discrepancy currently exists between ratio electric magnetic proton form factors extracted from previous and that recently...

10.1103/physrevc.70.015206 article EN Physical Review C 2004-07-21

The data analysis for the reaction H(e,e' pi^+)n, which was used to determine values charged pion form factor Fpi of Q^2=0.6-1.6 GeV^2, has been repeated with careful inspection all steps and special attention systematic uncertainties. Also method extract from measured longitudinal cross section critically reconsidered. Final separated transverse sections extracted are presented.

10.1103/physrevc.75.055205 article EN Physical Review C 2007-05-23

ABSTRACT This study examines the effects of shareholder support for equity compensation plans on subsequent CEO compensation. Using cross‐sectional regression, instrumental variable, and regression discontinuity research designs, we find little evidence that either lower voting for, or outright rejection of, proposed leads to decreases in level composition future incentive We also that, cases where plan is rejected by shareholders, firms are more likely propose, shareholders approve, a...

10.1111/1475-679x.12023 article EN Journal of Accounting Research 2013-08-08

10.1016/j.jacceco.2019.03.003 article EN Journal of Accounting and Economics 2019-03-09

Newly public companies tend to exhibit abnormally high accruals in the year of their initial offering (IPO). Although prevailing view literature is that these are caused by opportunistic misreporting, we show do not appear benefit managers and instead result from normal economic activity newly companies. In particular, contrast notion inflating through an inflated issue price, post-IPO equity values, increased insider trading profits, find no evidence a relation between abnormal outcomes....

10.1287/mnsc.2015.2179 article EN Management Science 2015-10-28

We studied the electroproduction of $\ensuremath{\Delta}(1232)$ resonance via reaction $p({e,e}^{\ensuremath{'}}p){\ensuremath{\pi}}^{0}$ at four-momentum transfers ${Q}^{2}\phantom{\rule{0ex}{0ex}}=\phantom{\rule{0ex}{0ex}}2.8\mathrm{and}4.0{\mathrm{GeV}}^{2}$. This is highest ${Q}^{2}$ for which exclusive has ever been observed. Decay angular distributions $\ensuremath{\Delta}\ensuremath{\rightarrow}p{\ensuremath{\pi}}^{0}$ were measured over a wide range barycentric energies covering...

10.1103/physrevlett.82.45 article EN Physical Review Letters 1999-01-04

We report the first measurement using a solid polarized target of neutron electric form factor G(n)(E) via d-->(e-->,e(')n)p. was determined from beam-target asymmetry in scattering longitudinally electrons deuterated ammonia ( 15ND3). The performed Hall C at Thomas Jefferson National Accelerator Facility quasifree kinematics with polarization perpendicular to momentum transfer. were detected magnetic spectrometer coincidence neutrons large angle segmented detector. find =...

10.1103/physrevlett.87.081801 article EN Physical Review Letters 2001-08-03

Recoil proton polarization observables were measured for both the p(e→,e′p→) and d(e→,e′p→)n reactions at two values of Q2 using a newly commissioned focal plane polarimeter MIT-Bates Linear Accelerator Center. The hydrogen deuterium spin-dependent Dℓℓ Dℓt, induced Pn, form factor ratio GEp/GMp under identical kinematics. results are in good agreement with each other plane-wave impulse approximation (PWIA).Received 8 August 1997DOI:https://doi.org/10.1103/PhysRevLett.80.452©1998 American...

10.1103/physrevlett.80.452 article EN Physical Review Letters 1998-01-19

Cross sections for the reaction ${}^{1}\mathrm{H}(e,{e}^{'}{\ensuremath{\pi}}^{+})n$ were measured in Hall C at Thomas Jefferson National Accelerator Facility (JLab) using high-intensity Continuous Electron Beam (CEBAF) to determine charged pion form factor. Data taken central four-momentum transfers ranging from ${Q}^{2}=0.60$ 2.45 ${\mathrm{GeV}}^{2}$ an invariant mass of virtual photon-nucleon system $W=1.95$ and 2.22 GeV. The cross separated into four structure functions...

10.1103/physrevc.78.045202 article EN Physical Review C 2008-10-15
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