Results 211 to 220 of about 464,826 (301)

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

Food, Affluence and the Consumption Basket*

open access: yesEconomic Papers: A journal of applied economics and policy, EarlyView.
There are significant disparities across nations in incomes and spending. For example, consumers in the poorest countries spend more than half of their income on food, while in the richest, this is one‐tenth or less. We use data from the International Comparison Program for 176 countries to estimate cross‐country demand equations focusing on food and ...
Hai Long Vo, Kenneth W. Clements
wiley   +1 more source

On the valuation implications of unbundled disclosure

open access: yesContemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

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