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作者：Evans III, John H.; Presslee, Adam; Vandenberg, Alex J.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Waterloo; University of Illinois System; University of Illinois Urbana-Champaign
摘要：Firms commonly employ leaderboards within their peer-to-peer recognition programs. We experimentally investigate how ranking basis-variation in the measure firms use to determine leaderboard rankings- affects employees' proactive helping behavior. We find that leaderboards ranking employees based on the number of times peer-to-peer recognition is received decrease proactive helping compared with when no leaderboard is provided. Conversely, leaderboards ranking employees based on the number of ...
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作者：Li, Edward Xuejun; Ramesh, K.; Shen, Min; Wu, Joanna Shuang
作者单位：City University of New York (CUNY) System; Baruch College (CUNY); Rice University; George Mason University; University of Rochester
摘要：Ball and Brown (1968) introduce a method to measure accounting earnings' contribution to price discovery toward the end-of-period price. Building on this method, we examine a comprehensive set of corporate disclosures and document a large gap in their contribution to annual price discovery between bad and good news years (40 percent versus over 60 percent), despite no such difference in stock return variance (partial R2). These patterns are consistent with managers proactively releasing good n...
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作者：Homco, Juell; Gehring, Thane; Jackson, W. Landon; Nsa, Wato; Whitekiller, Madison; Clifton, Shari; Nelson, Peter R.; Lesselroth, Blake; Kempe, Kelly
作者单位：University of Oklahoma System; University of Oklahoma Health Sciences Center; University of Oklahoma System; University of Oklahoma Health Sciences Center; University of Oklahoma System; University of Oklahoma Health Sciences Center
摘要：Amputation disparities due to diabetes and peripheral artery disease occur among vulnerable and historically mistreated populations. In Oklahoma, some of the highest amputation rates occur in Indigenous residents. Knowing that primary care providers are often the first to tackle prevention and assess at-risk limbs, we sought to understand the historical efforts made by primary care providers in this high-risk population. This scoping review evaluates the literature to summarize prior amputatio...
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作者：Cianciaruso, Davide; Qiu, Lin; Xue, Wenjie
作者单位：New Economic School; Purdue University System; Purdue University; Cornerstone Research
摘要：We study the effects of disclosure in a dynamic market with imperfect competition. The supply of an asset is determined by a large shareholder with price impact, who trades slowly to diversify away from concentrated ownership. Small investors provide capital and thus risk-bearing capacity to the market. Although it is well known that disclosure impedes risk sharing by shifting risk before future trading opportunities, we show that disclosure, at the same time, can enhance risk sharing by promo...
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作者：Gallemore, John; Jacob, Martin
作者单位：University of North Carolina; University of North Carolina Chapel Hill; University of Navarra; IESE Business School
摘要：We examine the consequences of corporate tax enforcement for business activity. Using two different empirical approaches-a regional design and a firm-level design-we document that corporate tax enforcement is negatively associated with business activity, as measured by establishments and employment. This association is economically significant and is robust to tests that mitigate concerns regarding endogeneity and measurement. Furthermore, we find that the negative association between tax enfo...
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作者：Murphy, Blake E.; Zettervall, Sara L.
作者单位：University of Washington; University of Washington Seattle
摘要：Aortic dissection carries significant morbidity and mortality, particularly with involvement of the ascending aorta. The estimated prevalence of aortic dissection in the general popu-lation is between 2.0 and 3.5 per 100,000 people; the risk of which increases with age and underlying risk factors, such as hypertension, long-term tobacco use, and genetic aortopa-thy. The older adult population continues to increase exponentially, with people older than 65 years accounting for nearly 20% of the ...
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作者：Ulla, Jenny W.; Commerford, Benjamin P.
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; University of Kentucky
摘要：Companies, including public accounting firms, are integrating systems with advanced algorithms into decision-making processes to assist with developing and evaluating complex estimates. However, individuals may hesitate to rely on algorithmic output, particularly under conditions of uncertainty. We conduct two experiments examining whether and how a system's ability to adapt-an emerging feature of machine learning-interacts with uncertainty to influence accounting professionals' reliance on al...
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作者：Cunningham, Lauren M.; Stein, Sarah E.; Walker, Kimberly; Wolfe, Karneisha
作者单位：University of Tennessee System; University of Tennessee Knoxville; Virginia Polytechnic Institute & State University; University of Illinois System; University of Illinois Urbana-Champaign
摘要：Oversight responsibilities for many audit committees (ACs) are evolving to include some of the hottest topics in the boardroom: enterprise risk management, cybersecurity, and environmental, social, and governance reporting. However, certain ACs avoid overseeing these evolving areas, creating significant variation across boards in the assignment of responsibilities. In this study, we seek to understand how ACs respond when environmental changes create new evolving risks that may extend the boun...
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作者：Arya, Anil; Ramanan, Ram N. V.
作者单位：University System of Ohio; Ohio State University; Indian School of Business (ISB)
摘要：Firm disclosures are observed by multiple audiences with diverse interests. Recognizing this practical feature, studies have examined how conflicting incentives provided by the multiple recipients of the information affect disclosure outcomes. Understandably, studies have not examined scenarios wherein disclosure incentives from recipients align in the same direction. With aligned incentives, disclosure incentives are presumably additive. This paper challenges such thinking. We model a firm th...
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作者：Nieken, Petra; Ressi, Anna
作者单位：Helmholtz Association; Karlsruhe Institute of Technology; WHU - Otto Beisheim School of Management
摘要：We present two experiments on the behavioral effects of prospective relative performance information (RPI) when facing multiple reference groups that differ in their implicit performance standard. In Study 1, employees are exogenously assigned to either a high-or low-standard reference group. Our results suggest that employees generally seek to enhance their sense of belonging by conforming to the standard. However, RPI boosts the performance of high-performers assigned to the low-standard gro...
