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• The efficacy of third-party consultation in preventing managerial escalation of commitment: The role of mental representations AI翻译
  作者：Kadous, K; Sedor, LM
  作者单位：Emory University; University of Notre Dame
  摘要：Avoiding continued investment in poorly performing projects is an important function of OF management control systems. However, prior research suggests that managers fail to use accounting information indicating that a project is performing poorly to discontinue it; that is, they escalate commitment to the project. We perform two experiments to investigate the efficacy of a potential control mechanism, third-party consultation, in preventing managerial escalation of commitment. We hypothesize ...
• Discussion of examining the role of auditor quality and retained ownership in IPO markets: Experimental evidence AI翻译
  作者：Bloomfield, RJ
  作者单位：Cornell University
• The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements AI翻译
  作者：Palmrose, ZV; Scholz, S
  作者单位：University of Southern California
  摘要：Our study examines the circumstances of non-GAAP financial reporting by 492 U.S. companies that announced restatements from 1995 to 1999. We focus on income statements to analyze the occurrence and resolution of litigation over restatements and explore the role of accounting items in bringing and resolving this litigation. We provide evidence on the pervasiveness of accounting misstatements, describe their nature, and show how, if at all, they affect litigation. We assess the nature of restate...
• Fixed cost magnitude, fixed cost reporting format, and competitive pricing decisions: Some experimental evidence AI翻译
  作者：Buchheit, S
  作者单位：Texas Tech University System; Texas Tech University
  摘要：Although neoclassical economic theory predicts that fixed cost magnitude and fixed cost reporting format will not influence short-term pricing decisions, these factors systematically affected pricing decisions in a duopoly experiment. Increasing fixed cost magnitude (a pure sunk cost in this study) across experimental conditions caused participants to first lower, then raise, competitive prices. Consistent with the psychological phenomenon of loss aversion, this change in pricing behavior redu...
• Publishing in the majors: A comparison of accounting, finance, management, and marketing AI翻译
  作者：Swanson, EP
  作者单位：Texas A&M University System; Texas A&M University College Station
  摘要：Business schools evaluate publication records, especially for the promotion and tenure decision, by comparing the quality and quantity of a candidate's research with those of peers within the same discipline (intradisciplinary) and with those of academics from other business disciplines (interdisciplinary). A recently developed analytical model of the research review process provides theory about the norms used by editors and referees in deciding whether to publish research papers. The model p...
• Coordinating effort under team-based and individual incentives: An experimental analysis AI翻译
  作者：Rankin, FW
  作者单位：Washington University (WUSTL)
  摘要：This paper explores the behavior of workers in an environment where it is efficient to engage in the mutual exchange of help. Experimental data show that output and workers' payoffs are greater under team-based incentives than under individual incentives in an environment where coordination is difficult. However, when the environment is more conducive to coordination (that is, a setting where agents interact repeatedly), output and payoffs are greater under individual incentives. Manipulation ...