-
作者：Bruggen, Alexander; Feichter, Christoph; Williamson, Michael G.
作者单位：Maastricht University; University of Illinois System; University of Illinois Urbana-Champaign
摘要：In an environment where employees have the freedom to direct some time away from their day-to-day routine tasks to work on creative endeavors, we examine whether nonbinding targets for the amount of time to spend (input target) and/or the amount of output to produce (output target) on the routine task affects creative task performance. Results of a laboratory experiment demonstrate that providing both an input and an output target on the routine task leads to greater creative task performance ...
-
作者：Liang, Ying; Marinovic, Ivan; Varas, Felipe
作者单位：City University of New York (CUNY) System; Baruch College (CUNY); Stanford University; Duke University
摘要：This paper studies the reliability of financial reporting when the credibility of the manager, represented by his misreporting propensity, is unknown. We show that credibility concerns affect the time-series of reported earnings, book values, and stock prices in ways that seem consistent with empirical evidence. When investors are uncertain about the credibility of the reporting process, earnings response coefficients, as well as market-to-book values (MTB), are random and time-varying; relati...
-
作者：Simon, Chad A.; Smith, Jason L.; Zimbelman, Mark F.
作者单位：Utah System of Higher Education; Utah State University; Nevada System of Higher Education (NSHE); University of Nevada Las Vegas; Brigham Young University
摘要：Auditing standards recommend separate assessments of the likelihood and magnitude of risks (hereafter, LM decomposition). Prior research shows that decomposition can focus individuals on the components of a judgment and make them more sensitive to information. An experiment with 101 experienced auditors shows that LM decomposition leads auditors to be less concerned about high-risk fraud schemes relative to auditors who make holistic risk assessments. Our analyses also show that, relative to t...
-
作者：Loftus, Serena; Tanlu, Lloyd J.
作者单位：Tulane University; Northeastern University
摘要：This study examines how the use of causal language in conveying relative performance feedback impacts subsequent task performance. Research in linguistics has shown that causal language, defined as language reflecting the search for reasons (commonly expressed through words such as because'' and thus''), impacts how recipients process received information. We use a laboratory experiment to show that causal language has a differential effect when used in negative versus positive feedback. In th...
-
作者：Rabier, MaryJane R.
作者单位：McGill University
摘要：Gupta and Gerchak (2002) argue that different acquirers can arrive at different equity valuations for the same target depending on their strategic intent. A reason for acquirers' equity valuations to vary, holding target fundamentals constant, may be that individual acquirers place different weights on underlying fundamentals. I examine this possibility using Burgstahler and Dichev's (1997) theoretical framework. They argue that the relative importance of earnings and book value depends on exp...
-
作者：Francis, Bill B.; Hunter, Delroy M.; Robinson, Dahlia M.; Robinson, Michael N.; Yuan, Xiaojing
作者单位：Rensselaer Polytechnic Institute; State University System of Florida; University of South Florida; University of Tampa; University of Massachusetts System; University of Massachusetts Lowell
-
作者：Barth, Mary E.
作者单位：Stanford University
摘要：My vision is that by 2036 accounting is known as the learned profession that provides information for informed decision-making to support a prosperous society. By 2036, academic and practicing accountants view themselves as part of the same profession, and practicing accountants look to academics to develop knowledge relevant to identifying information-and its characteristics-useful in informing decisions. In sum, insights from research are instrumental in shaping accounting in practice. To ac...
-
作者：Van Peteghem, Mathijs; Bruynseels, Liesbeth; Gaeremynck, Ann
作者单位：Maastricht University; KU Leuven
摘要：Various regulatory governance initiatives have strived for board diversity, as diversity stimulates creativity, encourages discussion, and enlarges the board's knowledge base. However, increased diversity results in superior decision-making only when the board is free from conflicts and acts as a cohesive group. In this paper, we extend existing corporate governance research by introducing faultline theory to the board of directors (Lau and Murnighan 1998). The idea is to show how a board's di...
-
作者：Gu, Feng
作者单位：State University of New York (SUNY) System; University at Buffalo, SUNY
-
作者：Kraft, Arthur G.; Vashishtha, Rahul; Venkatachalam, Mohan
作者单位：City St Georges, University of London; Duke University
摘要：Using the transition of U.S. firms from annual reporting to semi-annual reporting and then to quarterly reporting over the period 1950-1970, we provide evidence on the effects of increased reporting frequency on firms' investment decisions. Estimates from difference-in-differences specifications indicate that increased reporting frequency is associated with an economically large decline in investments. Additional analyses reveal that the decline in investments is most consistent with frequent ...
