Cornell, Robert M.; Magro, Anne M.; Warne, Rick C. - In: Journal of Applied Accounting Research 18 (2017) 3, pp. 317-340
hypotheses using an experiment with a 2×1 between-subjects design in which the authors manipulate reporting flexibility at two … have owned stocks either directly or through retirement plans (84 percent), indicate general investment knowledge (97 … second experiment provides additional support for the theory that the desire to punish management is an important component …