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 …Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized … immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge …

We study the effects of the presence of a negative stereotype on the formation of self-confidence and on decision … and in performance. Furthermore, we show how the stereotype survives and even gets reinforced. Considering gender and …

accounting treatment for these instruments is presented in accordance to the basic principles of hedge accounting imposed by IAS … 39. Additionally, there are references to the most important requirements regarding the accounting rules regarding …

driven in part by the gender differential in wages. Efforts to reduce the gender wage gap and alter gendered norms of … behavior should reduce the gender bias in household production time and reduce inefficiency in home production. Policymakers …

Gender differences in voting patterns and political attitudes towards redistribution are well-documented. The … experimental gender literature suggests several plausible behavioral explanations behind these differences, relating to gender … condition with uncertainty about the income position of the decision maker, this effect is even stronger, leading to a 10ppt …

decide upon the allocation of an unpaid task serving as our proxy for housework. In our gender neutral lab, we find tax …-effects only on men’s labor supply but not on women’s and no gender differences in the allocation of housework. Instead, the … overcome the gender neutral lab. …