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Keywords: transparency
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Journal Articles
The Accounting Review (2023) 98 (7): 239–260.
Published: 01 November 2023
... that relatively lower performing employees are selected for a promotion is increased. We develop theory about how two important organizational characteristics—transparency about individual performance levels and the presence of group incentives—jointly affect managers’ tendency to strategically influence...
Journal Articles
The Accounting Review (2023) 98 (6): 73–95.
Published: 01 October 2023
... or exploit the commitment problem—greater transparency, organization leadership preferences and/or incentives, and targeted small donor campaigns. Finally, we assess how an option to walk back influential large donor contributions or an inability to commit to longer-term agreements with influential donors...
Journal Articles
The Accounting Review (2016) 91 (2): 535–558.
Published: 01 March 2016
.... DeFond. October 2014 June 2015 2016 bank competition risk-taking IFRS transparency Fundamental economic forces have improved the availability of information in securities markets, making it easier and less costly for business firms to finance their activities...
Journal Articles
The Accounting Review (2014) 89 (6): 2087–2114.
Published: 01 November 2014
... accounting are moderated only when managers feel high pressure to report transparently. Finally, and most importantly, the preferred presentations of managers result in the highest firm valuations from investors, indicating that investors also rely on mental accounting. Our study has implications...
Journal Articles
Journal Articles
The Accounting Review (2014) 89 (2): 759–790.
Published: 01 March 2014
... in country-industries with more transparent information environments are more responsive to local growth opportunities than are those of foreign subsidiaries in country-industries with less transparent information environments. Further, this effect is larger when (1) there are greater cross-border frictions...
Includes: Supplementary data
Journal Articles
The Accounting Review (2012) 87 (1): 199–229.
Published: 01 January 2012
... that liquid asset holdings are valued at a discount by firms with fewer disclosure practices than their more transparent counterparts. Moreover, disclosure activity substantially improves the value of cash assets in excess of requirements for operations and investment. These findings suggest that detailed...