作者：Bol, Jasmijn C.; Hecht, Gary; Smith, Steven D.
作者单位：Tulane University; University of Illinois System; University of Illinois Urbana-Champaign; Brigham Young University
摘要：Discretionary bonus adjustments allow managers to restore the alignment of employee effort and compensation when bonus amounts are based on noisy objective performance measures. The implications of discretionary adjustments for employees' future efforts and fairness perceptions present important trade-offs for managers to consider. Adjustments may be used to motivate different types of effort in future periods, but may also create perceptions of unfairness among employees who are not affected ...
作者：Filip, Andrei; Labelle, Real; Rousseau, Stephane
作者单位：ESSEC Business School; Universite de Montreal; HEC Montreal; Universite de Montreal
摘要：This article uses the Canadian environment, where French civil law (FCL) in the province of Quebec coexists with common law (CL) in the Rest of Canada (denoted as bijural), to test the thesis of the neutrality of the legal system with regard to financial reporting quality (FRQ). This single-country design allows for a better control over other factors that influence FRQ. The FCL environment appears to encourage firms to publish accounting data of better quality due to the greater liability ris...
