Zobrazeno 1 - 10
of 17
pro vyhledávání: '"H. Scott Asay"'
Publikováno v:
Journal of Management Accounting Research. 35:1-21
Prior research shows that managers use discretion to reduce the effect of “bad luck” on employees’ performance-based compensation, but not to reduce the effect of “good luck,” due to fairness concerns. In a setting without manager discretio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fa77b1fe9a335b7ee3f265495f76558
https://doi.org/10.2308/jmar-2020-029
https://doi.org/10.2308/jmar-2020-029
Publikováno v:
SSRN Electronic Journal.
We examine how investor relations officers (IROs) approach disclosure decisions in private meetings with investors. We provide a framework that describes the conflicting pressures that IROs face in these settings and factors that might influence priv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::608374dde5e72a17300d22d0e11bc294
https://doi.org/10.2139/ssrn.3914167
https://doi.org/10.2139/ssrn.3914167
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a58d29432dedab0573284b8ead01289
https://doi.org/10.2139/ssrn.3910069
https://doi.org/10.2139/ssrn.3910069
Publikováno v:
Accounting, Organizations and Society. :1-14
We test whether investors react more strongly to narrative disclosures when the CEO's presence or association with the message is more salient in the disclosure, holding all other information constant. In our first experiment, we manipulate whether a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c252c0f99f5a2777534a905cd94f2752
https://doi.org/10.1016/j.aos.2018.02.003
https://doi.org/10.1016/j.aos.2018.02.003
Autor:
Jeffrey Hales, H. Scott Asay
Publikováno v:
The Accounting Review. 93:81-99
We examine how cautionary disclaimers about forward-looking statements affect investor judgments both before making an investment and after having suffered an investment loss. In our first experiment, a cautionary disclaimer appears to effectively co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4cbfb4d2496007ae4ce2a0ce6187ab5b
https://doi.org/10.2308/accr-51924
https://doi.org/10.2308/accr-51924
Publikováno v:
Contemporary Accounting Research. 34:1026-1047
Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards wh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8c5ab3cac764a312ba949daf10fc18f
https://doi.org/10.1111/1911-3846.12281
https://doi.org/10.1111/1911-3846.12281
Publikováno v:
SSRN Electronic Journal.
This paper discusses the role that process evidence plays in accounting research. We define process evidence broadly as data providing insight into how and why cause-effect relationships occur, and we provide a framework to guide the provision and ev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3e7164b5a79ca44d29c1504592498403
https://doi.org/10.2139/ssrn.3485844
https://doi.org/10.2139/ssrn.3485844
Publikováno v:
The Accounting Review. 92:1-25
Prior literature suggests that investors react less strongly to information in less readable disclosures. We extend this literature by considering how disclosure readability affects the sensitivity of investors' valuation judgments to the information
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a3cb553162d114d05bd59939250536d
https://doi.org/10.2308/accr-51570
https://doi.org/10.2308/accr-51570
Publikováno v:
SSRN Electronic Journal.
Prior literature suggests that the welfare of principals and agents is increased by designing contracts that reduce the effect of uncontrollable factors on agents’ compensation. In this paper, we provide evidence that this is not always the case. S
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cc062819f38c20df1303ae394aaf0098
https://doi.org/10.2139/ssrn.2823976
https://doi.org/10.2139/ssrn.2823976
Publikováno v:
SSRN Electronic Journal.
Prior research examines practitioner, investor, and executive perceptions of corporate tax planning. However, little is known about how the typical U.S. consumer views corporate tax planning. We examine consumers’ perceptions of corporate tax plann
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9332151462c9ba7f9a3b932e1a8db6eb
https://doi.org/10.2139/ssrn.3224670
https://doi.org/10.2139/ssrn.3224670