... University Rotterdam, Rotterdam School of Management, Department of Accounting and Control, Rotterdam, Netherlands. Editor’s note: Accepted by S. Jane Jolineau, under the Senior Editorship of W. Robert Knechel. 03 04 2020 05 08 2022 24 02 2023 2023 discretion experiment...

... impact on reducing managers' opportunistic behavior when managers have discretion over employee rewards versus when they do not. I further predict that the effect of employee-based control depends on whether managers are other-interested versus self-interested. Revealing manager actions alone...

..., including the prediction of financial distress, the information content of earnings announcements, the information content of prices, accounting and market measures of risk, discretion in financial reporting, conservatism, and value relevance of financial statements. Included is a brief summary of some...