Results 111 to 120 of about 266 (169)

Fixed Pay for Output or Time? Implications for Work Speed and Quality

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper explores the influence of two fixed payment arrangements—time‐based and output‐based wages—on worker behavior and performance in a multidimensional task setting. We examine how these wages affect the time workers spend on individual units of a task and their work quality.
CAROLYN DELLER, SANTIAGO GALLINO
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

Studying Tech Diplomacy—Introduction to the Special Issue on Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article serves as an introduction to the special issue on tech diplomacy, exploring its emergence and evolution as a distinct approach to global affairs in the era of the Fourth Industrial Revolution. Originating with Denmark's 2017 “TechPlomacy” initiative, tech diplomacy has gained global momentum, with over two dozen countries adopting
Corneliu Bjola, Markus Kornprobst
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Competitive diplomacy in bargaining and war

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract War is often viewed as a bargaining problem. However, prior to bargaining, countries can vie for leverage by expending effort on diplomacy. This article presents a dynamic model of conflict where agenda‐setting power is endogenous to pre‐bargaining diplomatic competition.
Joseph J. Ruggiero
wiley   +1 more source

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