Debt-like compensation, referred to as inside debt, is prevalent in US firms and affects firm operating, investing and financial reporting activities. The amount of inside debt can be used to extract information that benefits analyst forecasting activities. This study finds that forecast...

This study investigates the effect of employee financial stress on financial reporting outcomes. Anxiety related to stress results in emotional exhaustion and reduced job performance. The conservation of resources theory predicts that anxiety caused by financial stress decreases employees’...