Výsledky vyhledávání - "Yue (May) Zhang"

The Impact of the Big Fish Effect on Investor Reactions to Financial and Nonfinancial Disclosure

Autor: Yue (May) Zhang, Kimberly K. Moreno

Publikováno v: Journal of Behavioral Finance. 22:113-125

Via two experiments, we examine how management’s flexibility in framing its numerical data affects investor judgments. In specific, we examine whether investors are susceptible to a Big Fish effect...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f0c33589139c1651af7096842fe268d7
https://doi.org/10.1080/15427560.2020.1771716

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The Joint Effects of Supervisor Pay Transparency and Vertical Pay Dispersion on Reporting Honesty

Autor: Xiaotao Kelvin Liu, Yu Tian, Yue (May) Zhang

Publikováno v: SSRN Electronic Journal.

We experimentally investigate how supervisor pay transparency interacts with vertical pay dispersion to affect subordinates' reporting honesty in a budgeting setting. We find that the effect of supervisor pay transparency relative to pay secrecy beco

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https://doi.org/10.2139/ssrn.3507531

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The Effects of Earnings Guidance on Investors’ Perceptions of Firm Credibility in a Two-Firm Setting

Autor: Mario J. Maletta, Yue (May) Zhang

Publikováno v: Journal of Behavioral Finance. 15:277-286

This study investigates how a peer firm's earnings guidance affects investors' credibility assessments of a target firm. Results suggest that when both a target firm and a peer firm provide earnings guidance, contrast effects occur such that the more

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::aaf1158a963e0b224366ba64d4df8ee8
https://doi.org/10.1080/15427560.2014.968717

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Effects of Target Timing and Contract Frame on Individual Performance

Autor: Xiaotao Kelvin Liu, Yue (May) Zhang

Publikováno v: European Accounting Review. 24:329-345

This study experimentally examines the effects of target timing and contract frame on individual performance. We study four target-based incentive contracts, categorised by when participants learn the performance target (ex ante, or before production

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a8bac70b4e0ab13a53854ef911e81878
https://doi.org/10.1080/09638180.2014.942337

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Turning Up the Volume: An Experimental Investigation of the Role of Mutual Monitoring in Tournaments

Autor: R. Lynn Hannan, Yue May Zhang, Kristy L. Towry

Publikováno v: Contemporary Accounting Research. 30:1401-1426

This study investigates experimentally how mutual monitoring affects effort when employees are compensated via rank-order tournaments. Theory and anecdotal evidence suggest that mutual monitoring may either decrease effort by facilitating collusion o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::883251e3c22ab323cbf3daed9221ec9d
https://doi.org/10.1111/1911-3846.12006

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The Effect of Accounting Information on Taxpayers' Acceptance of Tax Reform

Autor: Yue (May) Zhang, Cynthia Jackson, James J. Maroney, Timothy J. Rupert

Publikováno v: Journal of the American Taxation Association. 34:113-135

The United States faces exceptionally large budget deficits over the foreseeable future that threaten the nation's financial stability (Bernanke 2010). A large portion of these deficits is due to the Social Security and Medicare programs. Thus, given

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::74845861556ead425f140d0aa8903191
https://doi.org/10.2308/atax-10168

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