In this paper, we examine the role experimental research plays in developing accounting knowledge. We use as a framework for this examination an information economic perspective, positing that the general goal of accounting research is legitimate, consequential belief revision. We then evaluate...

We study the intertemporal properties of accounting conservatism with a focus on managerial incentives. In our main model, conservatism results in smaller expected payouts to the manager (agent) in early periods and larger expected payouts in later periods. Conservatism shifts (ambiguous)...

In a quasi-experimental study (n= 53), using a between-subject design, I found evidence that the acquisition of new information, even if it is non-instrumental, frequently leads to choice reversals (in 3 out of 4 cases). As expected, participants (graduate students and accounting professionals)...

We theoretically and experimentally investigate the effect of uniformity in accounting measurement on value enhancing coordination in the presence of strategic uncertainty. We use a setting where two agents have differential information due to non-uniform accounting structures about the gains...

We model a financial market in which companies engage in strategic financial reporting knowing that investors only pay attention to a randomly drawn sample from firms' reports and extrapolate from this sample. We investigate the extent to which stock prices differ from the fundamental values,...

Die präsentierte Studie untersuchte Bestimmungsgründe der F&E-Tätigkeit von deutschen Industrieunternehmen im Zeitraum von 1992 bis 2000. Die modelltheoretischen Analysen dienten dazu, testbare Hypothesen über wesentliche Einflussfaktoren und deren Wirkungsrichtungen auf die F&E-Aktivitäten...