Knowledge that Transforms
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The Informational Advantages of Discretionary Bonus Schemes.
Explores a possible explanation for the observed use of bonus pool arrangements. Model illustrating optimal bonus arrangement; Use of non-contractible information.
The Resolution of Technical Default.
Examines whether the consequences arising from renegotiation of lending agreements are priced in the market. Technical default; Wealth losses from higher costs of borrowing and restrictions on firms' opportunities; Stock price declines; Debt covenant violation.
The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions.
Argues that the economic theory of tax reporting predicting taxpayers' responses depends on economic effects and perceptions of horizontal and exchange equity. Experiment resulting into conditions that influence the perceptions of inequity driving taxpayers' reporting decisions.
Specific Investment Under Negotiated Transfer Pricing: An Efficiency Result.
Analyzes a system of negotiated transfer pricing in which divisions can agree on a simple fixed-price contract and renegotiate this contract on arrival of better information. Provision of effective protection for their specific investments.
The Effects of Financial Reporting Costs on the Use of Employee Stock Options.
Examines the effects of accounting on the use of employee stock options. Value of options granted; Relation between the firm's use of income-increasing accounting methods and probability of issuing stock options.
The Ability of Professional Standards to Mitigate Aggressive Reporting.
Investigates whether replacing a standard that employs a vague, verbal disclosure threshold with a standard that employs a more stringent numerical threshold mitigates the aggressiveness of reporting decisions in accounting. Performance in a tax setting; Effect of incentives on the interpretation of vague standards.
Debiasing the Curse of Knowledge in Audit Judgment.
Examines the `curse of knowledge' in audit judgment and the extent to which it is mitigated by accountability, experience and counterexplanation. Occurrence of curse of knowledge when individual are unable to disregard information already processed; Audit implications; Debiasing information.
Discretionary Disclosure and External Financing.
Focuses on the relationship between firms' tendencies to access capital markets and to disclose earnings forecasts. Disclosure tendencies of companies with external financing; Relation between management forecasts and analysts' expectations.
To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.
Examines management's discretionary disclosures prior to earnings surprise. Means of informing the investors; Investors' reactions to warnings.