search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we … predict that process accountability stimulates information search effort and enhances decision quality. Additionally, we posit … that causal chain usage enhances focus on relevant cues, and increases search effort and decision quality under outcome …

affect firms' decision to use hedge accounting. Firms decrease their reported earnings volatility via derivatives that …

disclosures than promoting transparency, this paper aims to identify the main factors influencing the segment reporting decision …

to reveal information to investors about future performance. In contrast, option holdings have been linked with excessive …

intentional smoothing, (2) their intentional smoothing is associated with improved future operating performance, and (3) their … intentional smoothing is more prevalent when the smoothing either benefits shareholders, the manager, or both. We do not, however …

reporting bias. In our model, the observed cost of a restatement conveys information to the manager about the true reputation … manager an opportunity to learn about the true cost of reporting bias, and he only updates his biasing strategy if the …