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Keywords: penalties
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Journal Articles
The Accounting Review (2019) 94 (4): 275–302.
Published: 01 July 2019
... monetary penalties assessed by regulators. Our estimates suggest that firms with cooperation credit realize an average penalty reduction of $23.8 million (49 percent). We also estimate that average reputation-related losses are $756 million (70 percent) lower for firms with cooperation credit. We find...
Journal Articles
The Accounting Review (2019) 94 (3): 329–344.
Published: 01 May 2019
...Jennifer E. Nichol ABSTRACT This study examines the effects of incentive contract framing on misreporting and entitlement. I conduct a 2 × 2 between-subjects experiment, manipulating incentive contract framing (Bonus/Penalty) and the awareness of the opportunity to misreport...