Results 281 to 290 of about 126,289 (334)

Investor myopia and CEO compensation

open access: green, 2006
Brian D. Cadman, Jayanthi Sunder
openalex   +1 more source

Optimal Job Design and Information Elicitation

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT When managers rely on their subordinates for local information but cannot commit to how such information is used, the incentives for effort and information elicitation become intertwined. This incentive problem influences the firm's job design decision, that is, whether to assign all tasks in a job to one worker (“individual assignment”) or ...
Arijit Mukherjee   +2 more
wiley   +1 more source

Network Structure and the Efficiency Gains from Mergers: Evidence from U.S. Freight Railroads

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT The trade‐off between market power and efficiency gains is central to antitrust analyses of mergers, but empirical evidence quantifying efficiencies remains limited. Using transaction‐level data from U.S. freight railroads (1985–2005), this article quantifies merger‐induced cost efficiencies, driven mainly by eliminating inter‐railroad ...
Yanyou Chen
wiley   +1 more source

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

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