Matching talents to tasks is an important part of job design. Organizations routinely use performance thresholds to group agents by talent. We see thresholds defined both in terms of an individual's own performance (absolute value) and in terms of peer performance (percentile). Intuition...

Recent literature on activity based product costing suggests that using product costs to make long-run product and capacity planning decisions is economically sound. This conclusion relies on the assumption that capacity resources impose quot;softquot; constraints (i.e., capacity can be...

Recent studies in the accounting literature provide evidence of a market premium whenever firms meet or exceed analysts' earnings forecasts. Financial analysts typically issue revenue forecasts in addition to earnings forecasts. In this study, we draw our motivation from the cue consistency...

A debt financing transaction that is structured to avoid explicit liability recognition is known as off-balance sheet financing (OBSF). Purported benefits from OBSF include raising cheaper debt by guaranteeing debt repayments unencumbered by current debt contracts, maintaining desired...