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Keywords: optimism
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Journal Articles
The Accounting Review (2023) 98 (1): 139–162.
Published: 01 January 2023
... on a common aspect of real-world contracts: payoff ambiguity. With payoff ambiguity, employees provide effort without knowing how much pay they will receive for a given level of performance. According to our theory, this ambiguity opens the door for employee optimism, which has contrasting effects under each...
Journal Articles
The Accounting Review (2022) 97 (3): 179–203.
Published: 01 May 2022
... by emotions. 4 weather-induced mood optimism management earnings forecasts Reason is, and ought to be, the slave of the passions, and can never pretend to any other office than to serve and obey them. — David Hume (1896) H1: Managers exposed to more sunshine make...
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