Purpose: Pulchronomics studies the economics of beauty. The purpose of this paper is to research CEO pulchronomics by examining whether a beauty premium exists in CEO compensation and whether this beauty premium is justified by differences in CEO performance. Design/methodology/approach: The...

Purpose: The purpose of this paper is to investigate country-level and firm-level determinants of within-country accounting comparability for 16 European Union countries plus the USA in the post-International Financial Reporting Standards adoption period. Design/methodology/approach: The...

Purpose: This paper aims to examine the effect of product market competition on firms’ unethical behavior (FUB) in the Chinese insurance industry and to further explore the boundary conditions of the main effects. On the basis of China’s commercial foundation, the study constructs a...

Purpose: Vega et al. (2020) find that incentives in executive compensation result in higher earnings informativeness. The discussion focuses on two areas for improvement. First, the authors could look into additional measures of earnings quality. This further analysis could help us understand...

Purpose: The purpose of this paper is to examine the interaction effects of spokes-character dynamism (high vs low) and brand personality (sincere vs competent) on consumers’ evaluation and the mediating role of processing fluency. Design/methodology/approach: Two experiments were conducted...

Purpose: The authors study whether CEO beauty influences management guidance. Design/methodology/approach: The authors calculate an attractiveness score based on facial symmetry and perform regression analyses to examine the relation between CEO beauty and management guidance. Findings: The...