This paper analyzes the allocation of decision-making authority when the principal has reputation concerns. The … evaluator cannot observe who makes the decision. Thus, the principal can share the blame with the agent when a decision is … the buck may also occur: when the evaluator believes that the agent is also responsible for the decision making, the …

in the financial analysis of a firms’ innovation decision. After discussing the theoretical linking between ownership …’s behavior toward the innovation decision and his cognitive commitment level. The CEO’s commitment bias and attitude conception … of the manager’s attitude and behavior in key tasks, such as the innovation decision. The CEO’s real behavior was more …