Accounting comparability refers to the similarity with which similar economic events are reflected in the accounting choices of firms. Accounting comparability facilitates understanding and hence learning from peer firm disclosures. Using a sample of 8,685 observations for 588 unique firms, we...

Wage theft is the largest form of theft committed in the U.S. Typical violations related to wage theft include the lack of payment for overtime hours or forcing employees to underreport hours worked. We find that government contracting has an important effect on firm employees as it reduces wage...

We examine the relation between CEO risk taking equity incentives, as captured by CEO vega, and workplace misconduct. Workplace misconduct includes health and safety violations, non-compliance with labor laws, and other violations broadly related to labor exploitation, and results in significant...