Results 181 to 190 of about 46,578 (260)

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

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Longitudinal association between early-life famine exposure and risk of microvascular complications of type 2 diabetes in adulthood: A retrospective cohort in Tianjin, China. [PDF]

open access: yesAsia Pac J Clin Nutr
Cheng X   +12 more
europepmc   +1 more source

A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines the spillover effect of bank financial misconduct on the uninsured deposits of peer banks within local markets. We first validate that misconduct banks experience an increase in deposit spreads and a corresponding outflow of deposits following the misconduct. We then show local peer banks exhibit divergent deposit responses,
Ya Kang, Yupeng Lin, Yang Qiu
wiley   +1 more source

Spatial Distribution of Organochlorine Pesticide Serum Concentrations in Mexican Children and Adolescents Living in and Out the Polluted Atoyac Watershed Basin. [PDF]

open access: yesGeohealth
Tang SJT   +8 more
europepmc   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS   +3 more
wiley   +1 more source

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque   +2 more
wiley   +1 more source

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