This study explores the roles that three kinds of nonfinancial variables - people, patents and policies - play in generating firms' near-term annual sales revenue. Due to data limitations on these variables for public companies, I use a rich and detailed set of information taken from surveys of...

Human resource accounting (HRA) is an attempt to identify, quantify and report investment made in Human resources of an organization that are not presently accounted for under conventional accounting practice. Businesses which require a considerable creativity or are science-based show a...

Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We identify and propose a...

This paper studies the impact of a course in finance for executives of medium and large enterprises on firm policies and performance through a randomized controlled trial (RCT) in Mozambique. Survey data and accounting data provide consistent evidence that managers change firm financial policies...

An increasing number of corporations aspire to meet demands to improve their environmental, social, and governance (ESG) performance. The stakeholders interested in ESG measures extend well beyond investors and the companies’ own management to include employees at the company and in its supply...

This paper examines employee flows and the association with firm earnings and interest rates. We use administrative employer–employee matched panel data from Denmark spanning 17 years and hence exploit actual data on arriving (labor inflows) and departing (labor outflows) employees. Five...

How does previous military experience affect corporate managers’ behavior in earnings management? Using a sample of listed Chinese firms, we find that managers with military experience are associated with higher levels of earnings management, through both accrual-based and real-activities...

Show me a continent, country, region, state or city that is liquid, stable, and growing, with socio-political harmony, and I will show you it is optimizing its public assets. Show me one that is illiquid, unstable, and declining, with socio-political disharmony, and I will show you it is not...

For decades, accounting practitioners, academics, and professional bodies have argued that the quality of accounting education is falling. There are two specific claims in the literature. First, that the knowledge acquired by students in accounting programs has become less valuable and second,...

This paper investigates the effects of financial analysts' technical and social skills on their performance and career advancement. Using financial analysts' LinkedIn profiles, we find that analysts with strong technical skills endorsed by LinkedIn connections generate more accurate earnings...