... for management accounting are unclear. In a computerized experiment designed to distinguish between location and selection effects, we study individuals’ effort intensity and reporting. The results reveal no difference in effort intensity between the workplace and telecommuting, but individuals misreport more...

...Rebecca Reineke; Katrin Weiskirchner-Merten ABSTRACT This study examines how spillovers affect a multinational company's choice of an intangible's location and the corresponding transfer price for using this intangible. Our model uses a company with a domestic division in a high-tax country...