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作者：Klassen, Kenneth J.; Ruiz, Cinthia Valle
作者单位：University of Waterloo; IESEG School of Management
摘要：This study examines the interplay between tax and internal reporting incentives among affiliates of multinational corporations (MNCs). MNCs face limited information flows that may prevent affiliates' performance metrics to be responsive immediately to changes in the firm's tax planning. Using granular data of affiliates belonging to MNCs from 21 European countries, our study provides new empirical evidence of affiliate internal reporting responses induced by changing tax plans. When high-tax-r...
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作者：Ahmed, Anwer S.; Chen, Lucy Huajing; Duellman, Scott; Sun, Yan
作者单位：Texas A&M University System; Texas A&M University College Station; Villanova University; Saint Louis University
摘要：We present evidence on the effects of target firms' accounting conservatism in a merger and acquisition transaction. Conservatism is distinct from other accounting or accrual quality constructs examined in prior work. Its unique features can lead to potential benefits for both the targets and the acquirers. The use of conservatism by targets reduces acquirers' risks of acquiring underperforming assets or overpaying for well-performing assets. In addition, targets' conservatism results in great...
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作者：Condie, Eric R.; Convery, Amanda M.; Zehms, Karla M.
作者单位：University System of Georgia; Georgia Institute of Technology; University of Delaware; University of Wisconsin System; University of Wisconsin Madison
摘要：We investigate labor market consequences for CFOs employed by fraud firms, focusing on reputational contagion for those who are not implicated. These individuals provide an opportunity to understand reputational contagion and the nuanced meaning of guilt because the labor market may suspect complicity or infer negligence regardless of whether that is truly the case. We compare these CFOs to a matched sample of non-fraud CFOs and track both turnover and subsequent employment positions. Non-impl...
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作者：Berger, Leslie; Guo, Lan; Presslee, Adam
作者单位：Wilfrid Laurier University; University of Waterloo
摘要：A recent trend in organizations is to motivate employees with goal-based prosocial rewards, whereby employees must donate their rewards to charities upon goal attainment. We examine the motivational effects of goal-based prosocial rewards versus cash rewards under different levels of goal difficulty. We develop our hypotheses based on affective valuation theory, which posits that when valuing uncertain outcomes by affect rather than calculation, individuals are largely insensitive to changes i...
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作者：Bianchi, Pietro A.; Causholli, Monika; Minutti-Meza, Miguel; Sulcaj, Valbona
作者单位：State University System of Florida; Florida International University; University of Kentucky; University of Miami; University of Texas System; University of Texas El Paso
摘要：Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper reviews the growing body of work on SNA in accounting and finance research, focusing on 162 articles published between 2000 and 2021, and offers a roadmap that may help move this literature forward. Our s...
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作者：Becker, Sebastian D.; Endenich, Christoph
作者单位：Hautes Etudes Commerciales (HEC) Paris; ESSEC Business School
摘要：Entrepreneurial ecosystems play a key role in the development of startups not only by providing support-such as flexible office space and access to skilled employees, mentors, and investors-but moreover by promoting concrete ideals about good entrepreneurship. However, we know less about the role that ecosystems play in managerial practices of startups. In our empirical analysis of management control systems (MCSs) in earliest-stage startups, we witness a strong influence of entrepreneurial id...
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作者：Blann, James J.; Kleppe, Tyler J.; Shipman, Jonathan E.
作者单位：Arizona State University; Arizona State University-Tempe; University of Kentucky; University of Arkansas System; University of Arkansas Fayetteville
摘要：We investigate whether the PCAOB's decision to expand the number and location of its inspection offices in 2009 improved the reliability of US audits. We use a difference-in-differences empirical design to consider the impacts of the expansion on audit quality and find that audit quality significantly improved following the PCAOB's expansion in markets where new offices opened relative to markets without an office opening. We find that the improvement in audit quality appears to be driven by a...
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作者：Christensen, Theodore E.; Huffman, Adrienna; Lewis-Western, Melissa F.; Valentine, Kristen
作者单位：University System of Georgia; University of Georgia; The Brattle Group; Brigham Young University
摘要：Researchers typically infer real earnings management when a firm's operating and investing activities differ from industry norms. A significant problem with classifying deviations from industry averages as myopic earnings management is that companies can change their operating and investing decisions for strategic business reasons rather than to mislead stakeholders. Using principal components analysis, we systematically evaluate existing measures and develop a comprehensive real activities me...
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作者：Cai, Wei; Gallani, Susanna; Shin, Jee-Eun
作者单位：Columbia University; Harvard University; University of Toronto
摘要：This study examines how the design of incentive contracts for tasks defined as workers' official responsibilities (i.e., standard tasks) influences workers' propensity to engage in employee-initiated innovation (EII). EII corresponds to innovation activities that are not formally assigned to workers but are nonetheless encouraged and considered to be important for the company's success. Like other extra-role behaviors, EII is difficult to incentivize directly. Therefore, it is important to und...
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作者：Moschella, Jason; Boulianne, Emilio; Magnan, Michel
作者单位：Universite de Montreal; HEC Montreal; Concordia University Wisconsin
摘要：We investigate how owners of small- and medium-sized enterprises (SMEs) perceive, make sense of, and practice risk management. Drawing on Schatzki's practice theory, we theorize on how and why risk management happens in SMEs. Thus, we fill a gap in the extant literature, which focuses almost exclusively on risk management within large organizations. We interview entrepreneurs and conduct site observations to gain insight into their risk management activities, the drivers that lead to the adopt...
