Building on archival, anecdotal, and survey evidence on managers׳ roles in accounting
manipulations, I develop an agency model to examine the effects of a CEO׳ s power to …

Subjectivity is an important element of employees' performance evaluations because its use
can motivate employees and improve their productivity. Given this importance, it has been a …

The aim of general purpose financial reporting is to provide information that is useful to
investors, lenders, and other creditors. With this goal, regulators have tended to mandate …

We study the real effects of climate-related disclosures in a setting in which domestic
productions generate direct greenhouse gas emissions while outsourcing to foreign …

Although internal control over financial reporting has gained increasing regulatory attention,
its enforcement is far from perfect; thus, firm‐specific incentives to management become …

This study investigates how the informativeness of analyst forecasts affects managers'
financial reporting incentives. Using a novel Match Index to estimate the earnings …

We adopt a financial-materiality approach in studying the costs and benefits of measuring
Scope 3 emissions. Production by firms internally generates direct greenhouse gas …

We examine the assignment of authority to managers in corporate hierarchies and explore
the link between authority and accountability that underlies responsibility accounting. We …

This paper presents a model in which the CEO generates productive output while the CFO
oversees a reporting system that provides information useful for monitoring, decision …

We demonstrate a novel link between relationship-specific investments and risk in a setting
where division managers operate under moral hazard and collaborate on joint projects …