increase their control over agents. However, building on psychological theory, I predict that experience with controlling … to increase their control over agents. Results of my experiment support my prediction and also showcase conditions under …

the AT coefficient will be positive even in the absence of conditional conservatism and it will vary with non-accounting … estimates vary in directions predicted by our theory. Specifically, we find that AT coefficient estimates increase with expected …

employed to examine whether EVA® is more highly associated with stock returns than conventional accounting-based measures … concerns those components unique to EVA® that help explain these stock returns beyond that explained by other accounting … and accounting adjustments. Relative information content tests reveal returns to be more closely associated with earnings …

We investigate whether the adoption of IFRS increases the value relevance of accounting information for firms listed on … in the subsamples of industrial firms, both large and small, and firms reporting an AGAAP-IFRS accounting reconciliation …-quality financial reporting and enforcement, IFRS adoption affects the associations between accounting information and market value …

production in a standard voluntary contributions mechanism (VCM) experiment. Additionally, the effect of sleep restriction on an …