This research investigates the importance of trade-off salience in understanding how variations in consumers’ construal levels can influence moral judgments. Across five experiments, trade-offs are implied and explicitly made salient, and construal levels are manipulated by altering temporal...

Faced with the increasingly worsening obesity crisis, many governmental and non-governmental organizations have been promoting home cooking as a key part of the strategy to tackle poor quality diets and obesity. Home cooked food sharing platforms, as a quintessential illustration of the sharing...

Problem definition: Decision makers learn from experience to develop better strategies for organizational operations. This study aims to offer new knowledge on the mechanism through which reflection affects organizational operations performance and the boundary condition of such...

We demonstrate an effective strategy to prohibit lithium dendrite formation in lithium metal batteries (LMBs) by forming a Li3N-rich protection solid electrolyte interphase (SEI) layer on a three-dimensional (3D) austenitic stainless steel (SS) surface. The porous SS with 20% Cr is treated by...

This paper examines the value relevance of goodwill impairment and the information content of impairment announcements with the introduction of Financial Reporting Standard (FRS) 11 in the UK in 1998 which allowed an annual impairment review as an alternative to capitalisation and subsequent...

We study a contracting problem in continuous-time where the principal hires an agent to conduct an R&D project for which progress towards success is binary. Under general concave payoffs, we explicitly derive the optimal dynamic incentive con- tract. In the first best scenario where incentives...

Seventy years of accounting standards for M&A 2005 was the first year in history when the US, the UK and the (now very substantial) jurisdiction of international standards were governed by largely harmonised standards on accounting for business combinations. This paper charts the evolution of...

Concerns have been raised in the academic and practitioner literatures of accounting that, in general, standard-setters have increasingly neglected stewardship and reliability in pursuit of value-relevance; and then, in particular, that current accounting for the vast sums now expended on...

In this paper we present a general equilibrium model to analyze competition between multiple venues (dealers), endogenous market segmentation, transaction speeds and fees, trading volume, optimal regulator's choice for taxing traders, and welfare in illiquid asset markets. Differences in trading...

We explore whether the global financial crisis has had heterogeneous effects on traded goods differentiated by quality. Combining a dataset of Argentinean firm-level destination-specific wine exports with quality ratings, we show that higher quality exports grew faster before the crisis, but...