This paper investigates whether cost stickiness occurs in small and medium sized companies using a sample of Italian non-listed and listed firms during the period 1999-2008. Our findings show that cost stickiness emerges only for the total cost of labor and not for selling, general, and...

This paper examines the antecedents of non-financial audit quality in the novel setting of sustainability assurance (SA). We proxy SA quality by a content analysis of the information disclosed in approximately 1,200 publicly available SA statements issued by a panel of G500 global firms in the...

This study investigates how accountability type (process or outcome) and causal chain framing influence information search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we predict that process accountability stimulates information...

This paper examines conflict minerals disclosure (CMD) as mandated by the Dodd-Frank Act. We rely on a thorough content analysis conducted by the Responsible Sourcing Network on a sample of 122 firms that filed CMDs with the SEC in 2015. We document that firms with long-term oriented incentives,...

type="main" xml:id="acfi12020-abs-0001" xml:lang="en" <title type="main">Abstract</title> <p>This paper investigates whether cost stickiness occurs in small and medium sized companies using a sample of Italian nonlisted and listed firms during the period 1999–2008. Our findings show that cost stickiness emerges only for...</p>

We study the incidence of supervisors' evaluation biases in a biannual incentive system in an Italian public administration. Using performance reports for 106 employees over three biannual evaluation periods (2001-2006), we analyze supervisors' intertemporal evaluation biases. We find evidence...