finance consumption, but because it affects perceptions of fairness. The need to fairly recognize the CEO’s contribution … incentives, and why peer firm pay matters beyond retention concerns. Fairness also matters to investors, with shareholder returns …

fairness of budget participation. Drawing on moral disengagement theory, it is said that the shared financial interest in slack … the fairness concern will affect the honesty of manager's budget reports in all condition as in first experiment. The … result of second experiment confirming that fairness concern effects the honesty of manager's budget reports when the …

. Specifically, we investigate the conditions under which managers tasked with allocating a discretionary bonus pool are willing to …. Using theory from behavioral economics that incorporates preferences for fairness into the manager's utility function, we …

example, perceptions of fairness may influence a manager’s decisions, willingness to trade and thus the firm’s performance …, information asymmetry and perceived fairness) and then the influence of willingness to trade on company profit. Overall, we find … that transfer pricing methods, information asymmetry and perceived fairness influence willingness to trade and that …

The controllability principle, which stipulates that managers should only be evaluated based on elements that they can … assessment brings fairness into the evaluation. This paper focuses on managers' opinions concerning the relevancy of these … that managers wish the controllability principle to be applied and presents the results of a survey of 265 French managers …