Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Anne M. Farrell"'
Publikováno v:
Frontiers in Human Neuroscience, Vol 12 (2018)
Emotional and economic incentives often conflict in decision environments. To make economically desirable decisions then, deliberative neural processes must be engaged to regulate automatic emotional reactions. In this functional magnetic resonance i
Externí odkaz:
https://doaj.org/article/1f7a978f952a4620b934ced161a22a07
Autor:
Anne M. Farrell, Michele L. Frank
Publikováno v:
Journal of Management Accounting Research. 34:137-161
Firms often ask supervisors to appraise subordinates' potential to succeed in higher-level positions. These appraisals can take place within social and organizational contexts that emphasize improving the experiences of females in male-dominated sett
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f24e042b95c94446e502ebc0213435ff
https://doi.org/10.2308/jmar-2020-031
https://doi.org/10.2308/jmar-2020-031
Autor:
Ann Tank, Anne M. Farrell
Publikováno v:
European Accounting Review. 31:173-207
Insights and technologies from neuroscience research can help accounting scholars more deeply understand how decision-makers physically and cognitively process and react to accounting information a...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c1d744c12b5cc5e7774235a4f4daad4
https://doi.org/10.1080/09638180.2020.1866634
https://doi.org/10.1080/09638180.2020.1866634
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b7b11532f1375246583b6d6952e689e4
https://doi.org/10.2139/ssrn.3874286
https://doi.org/10.2139/ssrn.3874286
Publikováno v:
The Accounting Review. 89:1979-2010
Managers may rely on emotional reactions to a setting to the detriment of economic considerations (“System 1 processing”), resulting in decisions that are costly for firms. While economic theory prescribes performance-based incentives to align go
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ee10755788cc426c71632595aa086e53
https://doi.org/10.2308/accr-50852
https://doi.org/10.2308/accr-50852
Publikováno v:
Journal of Management Accounting Research. 24:77-102
We use a multi-period production task to experimentally examine whether communication about causal linkages between actions today and performance tomorrow improves employee effort allocations and firm performance. We base our predictions on meliorati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b35735deaffde8d2bda2bf912aea8abe
https://doi.org/10.2308/jmar-50149
https://doi.org/10.2308/jmar-50149
Publikováno v:
Contemporary Accounting Research. 29:590-620
While academic and practitioner literature has advocated the use of real options in firms’ longterm investment appraisal processes, few studies have examined the extent to which real options are incorporated into decisions when they are available f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ec4680ad13378623d5fc68819e459077
https://doi.org/10.1111/j.1911-3846.2011.01116.x
https://doi.org/10.1111/j.1911-3846.2011.01116.x
Publikováno v:
Contemporary Accounting Research. 28:747-793
Although prior research presents employees‘ subjective valuations of their stock options as being either below or above firms‘ opportunity cost of issuing options, we examine subjective valuations in terms of their distribution around cost. We ar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3125ee553b7702d86115f4a693acd605
https://doi.org/10.1111/j.1911-3846.2010.01062.x
https://doi.org/10.1111/j.1911-3846.2010.01062.x
Publikováno v:
Contemporary Accounting Research. 25:773-802
Economic theory predicts that the judicious use of nontraditional, forward-looking performance measures in incentive contracts can influence the decisions of employees whose employment horizons are shorter than the profitability horizon of the firm (
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4978279f41ef3683ae8eb52fc1cfc796
https://doi.org/10.1506/car.25.3.5
https://doi.org/10.1506/car.25.3.5
Publikováno v:
Contemporary Accounting Research. 24:1139-1169
Managers often make judgments about cost-driver and profit-driver relations using subjective analysis rather than statistical analysis of accounting data. We provide theory-consistent experiment evidence that, even when the strength and temporal cont
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::63f410b629fc6ea1a18c34a8ca1a49e7
https://doi.org/10.1506/car.24.4.4
https://doi.org/10.1506/car.24.4.4