This paper proposes that psychological factors can change a manager's beliefs about earnings management when they choose to engage in it. I show that, under certain circumstances, engaging in a small amount of earnings management alters a manager's beliefs about the appropriateness of the act,...

Current IFRS requires significant disaggregation of income statement numbers while such disaggregation is voluntary and much less common under U.S. GAAP. We examine whether voluntary disaggregation of income statement numbers increases the reliability of income statement subtotals because...

Prior research argues that sequential decisions lead to a slippery slope toward unethical or fraudulent behavior, with little evidence to support such claims. We conduct two experiments which demonstrate the existence of the slippery slope in a controlled setting, and investigate how it leads...

Lewis Driscoll faces a number of challenging property, plant, and equipment issues. If he purchases a new crane, what ancillary costs should be capitalized? What depreciation method should he choose? How should he account for disposal options for the old forklifts? Not only will his decisions...

Across Sub-Saharan Africa (SSA), Internet penetration has lagged behind developed countries. Within countries in SSA, this divide exists between urban and rural areas with the offline population largely in rural areas. Mobile technologies have been identified as a means of leapfrogging the...

This study conducts two experiments to examine how investors' judgments differ when they read a press release using either a mobile device or a computer. Results show that when investors use a mobile device, information related to a specific headline (mentioning a specific part of the news like...

Although mobile phone subscription rates in Nigeria have grown significantly since its inception in the early 2000s, over half of the population remains unconnected. As the focus of governments and mobile carriers shift to driving Internet adoption, mobile phones serving as a facilitating...

The Internet has been identified as a tool to overcome poverty; by improving communication, facilitating innovation, and driving economic growth. However, as seen in studies on the benefits of Internet adoption and use, the welfare effect of technology is not only based on its adoption, but also...

The Government of Indonesia (GOI) is in the process of designing a national REDD+ mechanism to allow it to access donor funding in the medium term, and funding from a potential performance based mechanism in the long term. This policy brief is focused on the broad question of how REDD+ can...