This paper examines the influence of a firm’s business model on the relative persistence of profit margins in the U.S. airline industry. The strategic management literature describes a firm’s business model as reflecting how that firm chooses to compete in the marketplace. Given this linkage...

We examine the impact of corporate social responsibility (CSR) performance on the likelihood and magnitude of firms' decisions to lay off employees (henceforth referred to as “layoffs”), the magnitude of severance payments made to terminated employees, and the likelihood of voluntary...

The industrial learning curve is widely used to predict costs and labor requirements wherever learning is taking place. Little is known, however, about the reverse of this process: the forgetting that occurs during production interruptions. The ability to estimate cost increases due to...

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and...