Results 21 to 30 of about 74,358 (45)
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Australian Journal of Management, 2023
This study examines the moderating role of ultimate owners in the relationship between female directors and employment stability, and tests whether this moderation can be achieved through a mediation process whereby female directors reduce top managers ...
Ming-Yuan Chen, Yi-ting Wang
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This study examines the moderating role of ultimate owners in the relationship between female directors and employment stability, and tests whether this moderation can be achieved through a mediation process whereby female directors reduce top managers ...
Ming-Yuan Chen, Yi-ting Wang
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Monitoring Team Members: Information Waste and the Transparency Trap
Social Science Research NetworkIn a model of moral hazard in teams, we demonstrate that firms' concerns about low trust among teammates can justify two common but otherwise puzzling patterns: information waste and transparency trap.
Matteo Camboni, Michael Porcellacchia
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Preferences, Inequities, and Incentives in the Substitute Teacher Labor Market
Social Science Research Network, 2022We examine the labor supply decisions of substitute teachers – a large, on-demand market with broad shortages and inequitable supply. In 2018, Chicago Public Schools implemented a targeted bonus program designed to reduce unfilled teacher absences in ...
M. Kraft +2 more
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Mécanismes centralisés ou décentralisés dans les équipes de travail : une approche expérimentale
Revue économiqueCet article présente une expérience en laboratoire comparant différents mécanismes d’incitation à l’effort pour le travail en équipe : des mécanismes centralisés (objectifs d’équipe ou tournois entre équipes) ou décentralisés (pression des pairs).
David Masclet, M. Lebourges
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Accounting Review, 2020
This study examines how cross-firm differences in financial reporting practices affect how peer-firm accounting information is used to evaluate CEO performance.
J. Nam
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This study examines how cross-firm differences in financial reporting practices affect how peer-firm accounting information is used to evaluate CEO performance.
J. Nam
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Employee stock ownership plans and firm productivity in China
Economic and Labour Relations Review, 2022A growing number of Chinese firms motivate their employees through employee stock ownership plans (ESOPs). Using a sample of listed firms in China, this paper examines the impact of ESOPs on firms’ total factor productivity (TFP), as well as the ...
Haitong Li, Ziang Lin, Bo Huang
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Accounting Horizons
In this study, we investigate whether auditors tolerate management’s attempt to meet earnings targets in China. We examine audits conducted in the year before the client announces its first executive stock option (ESO) plan.
Yuanyuan Cao +4 more
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In this study, we investigate whether auditors tolerate management’s attempt to meet earnings targets in China. We examine audits conducted in the year before the client announces its first executive stock option (ESO) plan.
Yuanyuan Cao +4 more
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Retention Effects of Employee Stock Options: Evidence from Bunching at Vesting Dates
Economic development and cultural changeWe study the retention effect of broad-based employee stock options to rationalize their popularity despite the high granting costs. Leveraging the semi-random timing of option vesting dates, we estimate a bunchingmodel on a novel employee-level panel ...
Qing Gong, H. Zhang, Li-an Zhou
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Journal of Management Accounting Research
This study examines the effects of implicit incentives related to CEO origin and career horizon on strategic effort reduction. Analyzing data on the actual performance and targets of S&P 1,500 firms from 2012 to 2020, this study shows that the degree ...
Kyeongheum Ra
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This study examines the effects of implicit incentives related to CEO origin and career horizon on strategic effort reduction. Analyzing data on the actual performance and targets of S&P 1,500 firms from 2012 to 2020, this study shows that the degree ...
Kyeongheum Ra
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Accounting Horizons
The emerging popularity of design science research and research areas such as data analytics, process automation, artificial intelligence, and distributed ledger technologies is poised to generate intellectual property (IP) in accounting research. This
J. G. Jenkins +3 more
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The emerging popularity of design science research and research areas such as data analytics, process automation, artificial intelligence, and distributed ledger technologies is poised to generate intellectual property (IP) in accounting research. This
J. G. Jenkins +3 more
semanticscholar +1 more source