While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures. However, whether the additional information content in the accrual components of earnings improves the...

Intresset för hållbar utveckling har ökat markant under det senaste åren. Inte minst märks det i att allt fler företag numera lämnar hållbarhetsredovisningar. I takt med denna utveckling har även olika ramverk växt fram för att utveckla kvaliteten på dessa redovisningar där...

We find that price and earnings momentum are pervasive features of international equitymarkets when controlling for data snooping biases. For European countries, we find that pricemomentum is subsumed by earnings momentum on an aggregate level. However, this rationaledoes not apply to each and...

The ability to accurately evaluate an employee would seem to be a key activity in managing Information Technology (IT). Yet, workers may engage in dishonest and misleading behavior, which distort the evaluation, a variation of organizational politics. Why would they do so? One hypothesis is that...

Using the Implicit Association Test, we investigate whether employers and students possess implicit and explicit negative attitudes and implicit performance stereotypes toward Arab-Muslim men relative to native Swedish men. We also examine if employers and students have implicit and explicit...

This paper discusses some issues of compensation policy in business and academia from the perspectives of incentive theory, other theories, and empirical research. The main conclusion is that mechanical rules for performance-related pay are likely to be inferior to more subjective performance...

In the late 1980s privatization and down-sizing of nationalized steel mills and related firms in the metal industry have lead to large-scale redundancy plans. A special Steel Foundation was created as part of a social plan. This foundation acted like an independent training center, where...

Educational integration of children with migration background is an important issue in the social sciences. Few studies exist that quantify the disadvantage of immigrant children in education and there has not been any attempt to identify institutional conditions of the education system that...

Gender segregation in the labor market may be explained by women's re-luctance to choose technical occupations, although the foundations for career choices are certainly laid earlier, during education. Educational experts claim that female students are doing better in math and science and are...

We study the contribution of health-related behaviors to the health-education gradient by distinguishing between short-run and long-run mediating effects: while in the former only current or lagged behaviors are taken into account, in the latter we consider the entire history of behaviors. We...