Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Jennifer C. Coats"'
Publikováno v:
Journal of Accounting Literature. 41:89-105
Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passive
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a01e1d33bbc91870295b1cf28ffbaac1
https://doi.org/10.1016/j.acclit.2018.03.004
https://doi.org/10.1016/j.acclit.2018.03.004
Publikováno v:
Journal of Risk and Uncertainty. 50:249-280
We introduce a model of the decision between precaution and insurance under an ambiguous probability of loss and employ a novel experimental design to test its predictions. Our experimental results show that the likelihood of insurance purchase incre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c7baf70c3451ab6be456e1ce4df97fd5
https://doi.org/10.1007/s11166-015-9218-3
https://doi.org/10.1007/s11166-015-9218-3
Autor:
Frederick W. Rankin, Jennifer C. Coats
Purpose Despite the benefits of delegation, anecdotal and survey-based evidence suggests that firms do not optimally delegate decision-making authority. However, to date, no quantifiable evidence supports this claim. Methodology/approach We design an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0441aea0053e8415001202cfb60ec3d9
https://doi.org/10.1108/s1474-787120160000027002
https://doi.org/10.1108/s1474-787120160000027002
Simultaneous versus sequential public good provision and the role of refunds — An experimental study
Publikováno v:
Journal of Public Economics. 93:326-335
We experimentally study contributing behavior to a threshold public good under simultaneous and sequential voluntary contribution mechanisms and investigate how refund policies interact with the mechanism. We find that, for a given refund rule, effic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::16ee403ede648ecf4e445dba20046bba
https://doi.org/10.1016/j.jpubeco.2008.06.002
https://doi.org/10.1016/j.jpubeco.2008.06.002
Autor:
William S. Neilson, Jennifer C. Coats
Publikováno v:
Economic Inquiry. 43:614-622
Experimental evidence is used to deduce players' beliefs about their opponents' concern for others. The experiment is a sequential public good provision game with a provision point and two different refund rules. A theory is constructed to show how e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::47d3deb8894a9d122d78c6483fef9627
https://doi.org/10.1093/ei/cbi042
https://doi.org/10.1093/ei/cbi042
Autor:
Jennifer C. Coats
Publikováno v:
International Journal of Public Administration. 25:441-461
This paper surveys literature from Economics, Accounting, and Management to address theoretical issues in Public Administration regarding government provided services in order to contribute to a formal connection between principal-agent models in the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::10ffc24add6977ce18fba2ee0b30d818
https://doi.org/10.1081/pad-120013250
https://doi.org/10.1081/pad-120013250
Publikováno v:
SSRN Electronic Journal.
Past research demonstrates that superiors possess private information about many features of the organization including cost systems. These studies provide evidence that superiors strategically disclose this information to influence the subordinates'
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b6d09c32b8df8b5c3b935f1def975df0
https://doi.org/10.2139/ssrn.2447022
https://doi.org/10.2139/ssrn.2447022
Autor:
Jennifer C. Coats, Frederick W. Rankin
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::23d4075893ee97f002019c1bcde23859
https://doi.org/10.2139/ssrn.2443919
https://doi.org/10.2139/ssrn.2443919
Publikováno v:
SSRN Electronic Journal.
In most organizations, budgets are important mechanisms for planning and control and for motivating subordinate performance. Accordingly, budgeting is one of the most extensively studied topics in managerial accounting. We analyze previous research b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a291b7ae7058267dee704b0d4abe4005
https://doi.org/10.2139/ssrn.2132107
https://doi.org/10.2139/ssrn.2132107
Autor:
Frederick W. Rankin, Jennifer C. Coats
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4b47d04dbca4f50b14e50812145c9c27
https://doi.org/10.2139/ssrn.2132931
https://doi.org/10.2139/ssrn.2132931