Skip Nav Destination
1-5 of 5
The Accounting Review (2023) 98 (2): 215–246.
Published: 01 March 2023
...Re-Jin Guo; Rong Zhong (Irene); Irene ABSTRACT Analysts are recognized for their expertise in predicting industry growth, yet little is known about whether CEOs learn from analysts’ insights to guide investment decisions. Focusing on conglomerates where CEOs are underinformed about segment growth...
The Accounting Review (2022) 97 (5): 325–348.
Published: 01 September 2022
... in the accuracy of causal models may have for managerial learning. Using an experiment, we predict and find that providing an accurate causal model positively affects managerial learning, and this positive effect is not reduced by encouraging a hypothesis-testing mindset (HTM). However, when the model...
The Accounting Review (2021) 96 (4): 27–50.
Published: 01 July 2021
...' understanding of credit risks. This represents a significant increase in banks' information set that is relevant for provisioning decisions ( Acharya and Ryan 2016 ). credit reform information sharing banking learning loan loss provisions Just as the global financial system suffered the crisis...
The Accounting Review (2020) 95 (4): 153–172.
Published: 01 July 2020
...Jongwoon (Willie) Choi; Gary Hecht; Ivo D. Tafkov; Kristy L. Towry ABSTRACT Performance measure noise can be a critical barrier to employees' learning. Using an experiment, we examine whether the effects of performance measure noise on employees' learning depends on the type of learning in which...
The Accounting Review (2011) 86 (6): 1909–1934.
Published: 01 November 2011
...Dennis Campbell; Marc J. Epstein; F. Asis Martinez-Jerez ABSTRACT This study investigates the relationship between monitoring, decision making, and learning among lower-level employees. We exploit a field-research setting in which business units vary in the “tightness” with which they monitor...