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The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
The Consequences of Mandatory Corporate Sustainability Reporting:Evidence from Four Countries
Sustainability Reporting Mandatory Reporting Corporate Sustainability Corporate Social Responsibility
2015/4/24
We examine the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance in...
'Fit': Field Experimental Evidence on Sorting, Incentives and Creative Worker Performance
Competency and Skills Collaborative Innovation and Invention Independent Innovation and Invention
2015/4/24
We present the results of a 10-day field experiment in which over 500 elite software developers prepared solutions to the same computational algorithmic problem. Participants were divided into two gro...
Divide and Rule or the Rule of the Divided? Evidence from Africa
Ethnicity Characteristics Development Economics Geography Government and Politics Africa
2015/4/24
We investigate jointly the importance of contemporary country-level institutional structures and local ethnic-specific pre-colonial institutions in shaping comparative regional development in Africa. ...
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Accounting Audits Financial Reporting Stocks Price Corporate Disclosure Governing Rules
2015/4/24
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
'Last-place Aversion': Evidence and Redistributive Implications
Wages Surveys Wealth and Poverty Behavior Income Characteristics Research Rank and Position Attitudes Personal Characteristics Economicsu
2015/4/24
Why do low-income individuals often oppose redistribution? We hypothesize that an aversion to being in "last place" undercuts support for redistribution, with low-income individuals punishing those sl...
When to Sell Your Idea:Theory and Evidence from the Movie Industry
Decision Choices and Conditions Innovation and Invention Intellectual Property Mathematical Methods Sales Creativity Value Motion Pictures and Video Industry
2015/4/24
I study a model of investment and sale of ideas and test its empirical implications using a novel data set from the market for original movie ideas. Consistent with the theoretical results, I find tha...
What Do Development Banks Do?Evidence from Brazil,2002-2009
Cost of Capital Credit Equity Banks and Banking Financing and Loans Investment
2015/4/24
While some authors view development banks as an important tool to alleviate capital constraints in scarce credit markets and unlock productive investments, others see those banks as conduits of cheap ...
The Mirroring Hypothesis:Theory,Evidence and Exceptions
Infrastructure Product Design Organizational Design Practice Groups and Teams Social and Collaborative Networks Information Technology
2015/4/24
The mirroring hypothesis predicts that the organizational patterns of a development project (e.g. communication links, geographic collocation, team and firm co-membership) will correspond to the techn...
When Do Analysts Add Value?Evidence from Corporate Spinoffs
Earnings Management Mergers and Acquisitions Business Subsidiaries Restructuring
2015/4/23
We investigate the information content and forecast accuracy of 1,793 analyst reports written around 62 spinoffs—a setting in which analysts' ability to inform investors is potentially very high. We f...
Cyclicality of Credit Supply: Firm Level Evidence
Business Cycles Borrowing and Debt Credit Banks and Banking Bonds Financial Markets Financing and Loans
2015/4/23
Theory predicts that there is a close link between bank credit supply and the evolution of the business cycle. Yet fluctuations in bank-loan supply have been hard to quantify in the time-series. While...
What Drives Corporate Social Performance? International Evidence from Social, Environmental and Governance Scores
Corporate Governance Corporate Social Responsibility and Impact Performance Effectiveness Environmental Sustainability Motivation and Incentives Social Issues
2015/4/23
We investigate the institutional drivers of Corporate Social Performance (CSP) by focusing on its three fundamental components: social, environmental and governance performance. Using a large cross-se...
Specialization and Variety in Repetitive Tasks: Evidence from a Japanese Bank
Employees Working Conditions Service Delivery Performance Productivity Financial Services Industry Japan
2015/4/23
Sustaining operational productivity in the completion of repetitive tasks is critical to many organizations' success. Yet research points to two different work-design related strategies for accomplish...
Prosocial Spending and Well-Being:Cross-Cultural Evidence for a Psychological Universal
Spending Giving and Philanthropy Happiness Motivation and Incentives Welfare or Wellbeing
2015/4/23
This research provides the first support for a possible psychological universal: human beings around the world derive emotional benefits from using their financial resources to help others (prosocial ...
Social Comparisons and Deception Across Workplace Hierarchies: Field and Experimental Evidence
Ethics Personal Development and Career Behavior Competitive Strategy Competitive Advantage
2015/4/23
We examine how unfavorable social comparisons differentially spur employees of varying hierarchical levels to engage in deception. Drawing on literatures in social psychology and workplace self-esteem...