Showing 1 - 10 of 39,391
the substantial body of research regarding job quality and impact measurement to present a framework for monetized … employees, including wage quality, career advancement, opportunity, and health and wellbeing, as well as two principle impacts …
Persistent link: https://www.econbiz.de/10012511334
We present evidence that, while individuals with accounting expertise bring key skills to financial reporting responsibilities of the CFO position, they tend to lack educational and career experiences relevant to non-accounting responsibilities (e.g., operations and strategy). Assuming boards'...
Persistent link: https://www.econbiz.de/10012855041
when they raise new finance, have lower accruals quality, are more likely to file their financials late, and report …
Persistent link: https://www.econbiz.de/10013293599
I explore the evolving role of accounting information in allocating capital. Accounting arose to control conflicts of interest in organizations (stewardship role). The industrial revolution spawned capital-intensive firms and public capital markets with dispersed shareholders to finance these...
Persistent link: https://www.econbiz.de/10013031110
We study whether financial reporting risk is associated with job satisfaction, company culture, and opinions of senior leadership. We use novel data on employees' perspectives obtained from the website Glassdoor, covering 14,282 firm-years in the period 2008-2015. We argue that poorly...
Persistent link: https://www.econbiz.de/10012959510
We review the literature on corporate sustainability and provide directions for future research. Our review focuses on three actions: measuring, managing and communicating corporate sustainability performance. Measurement is the least developed of the three and represents promising opportunities...
Persistent link: https://www.econbiz.de/10012823828
Using a large dataset of U.S. firms and covering the period 2004-2017, we investigate Corporate Social Responsibility (CSR) influence on a firm's employment decisions. In doing so, panel data regression is employed with the aim of exploring the effects of CSR on abnormal net hiring. Our main...
Persistent link: https://www.econbiz.de/10012866789
The coronavirus pandemic caused a sharp market decline while raising heterogeneous responses across companies related to their employees, supply chain, and repurposing of operations to provide needed products and services. We study whether during the 2020 COVID-19 induced market crash, investors...
Persistent link: https://www.econbiz.de/10012243533
Functional diversity—variation in functional expertise—is a critical management control decision that managers face when designing teams tasked with being creative. We develop theory that predicts that functional diversity has countervailing effects on team creativity through its positive...
Persistent link: https://www.econbiz.de/10014030307
scrutiny given to IPOs, has raised concerns about the quality of financial reporting by the resulting firms. Using an array of … proxies for reporting quality, we find that the reporting quality of these reverse merger (RM) firms, regardless of country of … conclusive regarding the alleged inferior quality of foreign RM firms relative to that of RM firms originating in the U.S. We …
Persistent link: https://www.econbiz.de/10013064968