Prior literature has studied firm uniqueness and its implications for capital market participants by investigating earnings uniqueness. We recognize that cost and revenue uniqueness provide separate insights about firm uniqueness because different forces drive firm-specific revenues and costs....

We use the setting of a new Texas law to investigate the economic substance behind the current, heightened political debate around environmental, social, and governance (ESG) issues. In September 2021, the Texas legislature directed its state agencies to divest from investment companies that...

This article examines the role of contingent reward in reducing negotiation anchoring. A case study approach was adopted in the investigation undertaken. Five residencies were offered for sale and university students were assigned the task of negotiating the sales price of one of the houses. The...