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I present two types of data about the publication and review process in the accounting, economics, finance, management, marketing, psychology, and natural science disciplines. First, I collect all articles published in 2012 in top tier journals of these disciplines and compare the articles based...
Persistent link: https://www.econbiz.de/10012972640
Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The...
Persistent link: https://www.econbiz.de/10012853888
Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic financial institutions when compared to conventional...
Persistent link: https://www.econbiz.de/10013028115
<p>I discuss a new intellectual paradigm, social economics and finance: the study of the social processes that shape economic thinking and behavior. This emerging field recognizes that people observe and talk to each other. A key, underexploited building block of social economics and finance is...</p>
Persistent link: https://www.econbiz.de/10012839970
<p>This document contains presentation slides for the American Finance Association's Presidential Address of January 4, 2020. The address is based on the paper "Social Transmission Bias in Economics and Finance."</p><p>The paper: "https://ssrn.com/abstract=3550880" https://ssrn.com/abstract=3550880...</p>
Persistent link: https://www.econbiz.de/10012844892
<p>I discuss a new intellectual paradigm, social economics and finance: the study of the social processes that shape economic thinking and behavior. This emerging field recognizes that people observe and talk to each other. A key, underexploited building block of social economics and finance is...</p>
Persistent link: https://www.econbiz.de/10012844893
The auditing profession came under intense scrutiny following the collapse of Enron and several other leading firms. Legislators responded swiftly with the Sarbanes Oxley Act of 2002, a stringent rules-based system widely considered the most comprehensive economic regulation since the New Deal....
Persistent link: https://www.econbiz.de/10014046815
Using newly-available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to present new evidence on the value implications...
Persistent link: https://www.econbiz.de/10011305115
A long-standing ideology in business education has been that a corporation is run for the sole interest of its shareholders. I present an alternative view where increasing concentration of economic activity and power in the world's largest corporations, the Global 1000, has opened the way for...
Persistent link: https://www.econbiz.de/10010371358
Setting targets and providing monetary incentives are two widely used motivating tools to achieve desirable organizational outcomes. We focus on reduction of carbon emissions as a setting in which to examine how target difficulty and monetary incentives provided to managers affect the degree of...
Persistent link: https://www.econbiz.de/10009678185