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作者：Arnold, Markus C.; Bauch, Kai A.; Elsinger, Florian
作者单位：University of Bern; RPTU University Kaiserslautern; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC
摘要：We conduct two experiments to investigate the effects of giving subordinates the possibility to return budget surplus on capital budgeting processes. We predict and find that when subordinates face low uncertainty when submitting their budget request, the possibility to return budget surplus increases budget requests compared to not having this possibility but that this effect is mitigated under high uncertainty. We also predict and find that subordinates return more budget surplus under high ...
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作者：John, Emily St.; Stone, David H.; Stillman, David R.; Scully, Rebecca E.; Columbo, Jesse A.
作者单位：Dartmouth College; Dartmouth College
摘要：Vascular specialists are increasingly confronted with clinical dilemmas surrounding the optimal role for carotid revascularization in an elderly patient population. Specifically, while carotid revascularization has been demonstrated to reduce the risk of ischemic stroke in appropriately selected patients, its application in elderly patients, particularly those who are asymptomatic, remains a focus of debate. This controversy stems largely from the exclusion of such older patients from the semi...
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作者：Park, Jemin; John, Emily St.; Darling, Jeremy D.; Schermerhorn, Marc L.
作者单位：Harvard University; Harvard University Medical Affiliates; Beth Israel Deaconess Medical Center; Harvard University; Harvard Medical School; Dartmouth College
摘要：Since the first carotid endarterectomy (CEA) in 1953 by Dr. Michael DeBakey, the management of carotid stenosis has evolved tremendously, with the introduction of transfemoral carotid artery stenting (tfCAS) in the 1990s and transcarotid artery revascularization (TCAR), introduced by Dr. Juan Parodi in 1998 and available commercially in 2015, as well as improved medical management. Society guidelines endorse revascularization for symptomatic patients with high-grade stenosis and acceptable pro...
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作者：Iselin, Michael; Ott, Jacob; Zou, Youli
作者单位：University of Minnesota System; University of Minnesota Twin Cities; Purdue University System; Purdue University; University of Connecticut
摘要：This study explores the relation between a firm's employment of managerial accountants and the efficiency of its investment decisions. To investigate this, we track the yearly employment levels of managerial accountants within firms and find a positive association with investment efficiency. This positive association persists after controlling for financial accountants and multiple measures of financial reporting quality, suggesting the effect operates through improved internal information. Cr...
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作者：Du, Fei; Li, Yudan; Luo, Wei; Ma, Yue
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; South China Normal University; University of Hong Kong
摘要：Using data from a large telecom service provider in China between 2014 and 2019, we examine the impact of being passed over for promotion on subsequent performance for middle managers. Specifically, we find that there is a negative association between high promotion probability and post-pass over performance changes. Such negative association is less pronounced when bonus incentives are stronger and when promotions are more predictable. Our research highlights a hidden cost of promotion incent...
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作者：Glenk, Gunther; Meier, Rebecca; Reichelstein, Stefan
作者单位：University of Mannheim; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); Stanford University
摘要：Companies across industries face increasing pressure to assess the costs of decarbonizing their operations. This paper develops a generic model for constructing abatement cost curves in connection with carbon dioxide emissions. The resulting abatement cost curves provide a planning tool for companies seeking to project their decarbonization pathways and to determine optimal abatement levels in response to environmental regulations such as carbon pricing. We calibrate our model in the context o...
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作者：Belnap, Andrew; Standridge, Kevin R.; Thornock, Jacob R.; Williams, Braden
作者单位：University of Texas System; University of Texas Austin; University of Arizona; Brigham Young University
摘要：This study examines the relation between exposure to social tax discontent-public expressions of frustration about others' tax avoidance on social media-and individual tax avoidance. Economic and psychological theories predict bidirectional effects: discontent may reduce avoidance by inducing internal sanctions (e.g., shame and guilt) or increase avoidance by normalizing noncompliance through perceived prevalence. Using a novel, large-scale measure of tax discontent derived from geolocated Twi...
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作者：Arnold, Markus C.; Bauch, Kai A.; Chan, Eric W.
作者单位：University of Bern; RPTU University Kaiserslautern; University of Texas System; University of Texas Austin
摘要：This study investigates how real activities management (RAM) by employees to meet internal targets set by managers affects their performance, and how managers' awareness of employees' opportunity to engage in RAM moderates this effect. Using two experiments, we predict and find that when managers are unaware of employees' RAM opportunity, employees who face miscalibrated targets use RAM to restore their own incentives to work hard, resulting in increased employee performance. Counter to conven...
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作者：Hwang, Hyun; Kim, Eunhee; Ye, Minlei
作者单位：University of Texas System; University of Texas Austin; City University of New York (CUNY) System; Baruch College (CUNY); University of Toronto; University of Toronto; University Toronto Mississauga
摘要：Technological advances are reshaping the business landscape, yet their use in financial reporting has been slow. We develop a model in which auditors and companies make technology investment decisions and examine their impact on audit fees and outcomes. Our analysis shows that auditors and companies may fail to invest in mutually beneficial technology that would enhance audit quality, resulting in coordination failure. We also demonstrate how legal liability, client business risk, and auditor ...
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作者：Johnson, Cali; Shalhub, Sherene; Cheema, Mohiuddin; Rathore, Animesh; Kougias, Panos; Magee, Gregory; Mussa, Firas F.
作者单位：Utah System of Higher Education; University of Utah; Oregon Health & Science University; Old Dominion University; University at Albany, SUNY; State University of New York (SUNY) System; SUNY Downstate Health Sciences University; NYU Langone Medical Center
