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Keywords: cooperation
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Journal Articles
Journal Articles
The Accounting Review (2019) 94 (4): 275–302.
Published: 01 July 2019
...Rebecca Files; Gerald S. Martin; Stephanie J. Rasmussen ABSTRACT Regulators claim to reward firm cooperation in the enforcement process. However, critics question which actions constitute firm cooperation and contend that cooperation leads to “harsh” and “unfair” outcomes. Examining 1,162...
Journal Articles
The Accounting Review (2016) 91 (1): 21–45.
Published: 01 January 2016
... members for firm performance. JEL Classifications: M41. team incentive dispersion firm performance PPS cooperation We thank Ryan Ball, John Harry Evans III (editor), Zhaoyang Gu, Dan Taylor, Bin Wei, Christopher Williams, Yexiao Xu, Donny Zhao, two anonymous referees, and participants...
Journal Articles
The Accounting Review (2012) 87 (3): 951–973.
Published: 01 May 2012
... knowing the precise size of these costs ( Cooper and Kaplan 1988 ). Using this design allows us to attribute the benefits of ABC explicitly to the precision of cost information. Finally, little evidence exists on the conditions under which fairness perceptions can influence negotiating parties' profit...