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Labor and the Corporate Information Environment: A Review.

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-006-9015-yopenalex-snapshot
Organized labor and information asymmetry in the financial markets
inferredcites →https://doi.org/10.1007/s11142-017-9404-4openalex-snapshot
The role of specialists in financial reporting: Evidence from pension accounting
inferredcites →https://doi.org/10.1007/s11142-017-9425-zopenalex-snapshot
Employee mobility, noncompete agreements, product-market competition, and company disclosure
inferredcites →https://doi.org/10.1007/s11142-018-9458-yopenalex-snapshot
Audit personnel salaries and audit quality
inferredcites →https://doi.org/10.1007/s11142-018-9475-xopenalex-snapshot
Employee Turnover Likelihood and Earnings Management: Evidence from the Inevitable Disclosure Doctrine
inferredcites →https://doi.org/10.1007/s11142-019-9482-6openalex-snapshot
Regulatory oversight and trade-offs in earnings management: evidence from pension accounting
inferredcites →https://doi.org/10.1007/s11142-021-09602-yopenalex-snapshot
Financial misconduct and employee mistreatment: Evidence from wage theft
inferredcites →https://doi.org/10.1007/s11142-021-09606-8openalex-snapshot
Monitoring or payroll maximization? What happens when workers enter the boardroom?
inferredcites →https://doi.org/10.1007/s11142-021-09609-5openalex-snapshot
Mandatory CSR and sustainability reporting: economic analysis and literature review
inferredcites →https://doi.org/10.1007/s11142-022-09682-4openalex-snapshot
Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting
inferredcites →https://doi.org/10.1007/s11142-023-09801-9openalex-snapshot
Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?
inferredcites →https://doi.org/10.1016/0014-2921(93)90024-5openalex-snapshot
Discretion and bias in performance evaluation
inferredcites →https://doi.org/10.1016/0165-4101(94)00384-hopenalex-snapshot
Incentive compensation in a corporate hierarchy
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/b978-0-44-453594-8.00004-5openalex-snapshot
Executive Compensation: Where We Are, and How We Got There
inferredcites →https://doi.org/10.1016/bs.hespa.2016.10.001openalex-snapshot
Retirement Incentives and Labor Supply
inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.002openalex-snapshot
The effect of stock option repricing on employee turnover
inferredcites →https://doi.org/10.1016/j.jacceco.2010.06.003openalex-snapshot
Pension plan accounting estimates and the freezing of defined benefit pension plans
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.001openalex-snapshot
The role of information and financial reporting in corporate governance and debt contracting
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.003openalex-snapshot
The financial reporting environment: Review of the recent literature
inferredcites →https://doi.org/10.1016/j.jacceco.2016.06.003openalex-snapshot
Rank and file employees and the discovery of misreporting: The role of stock options
inferredcites →https://doi.org/10.1016/j.jacceco.2017.06.003openalex-snapshot
Employee quality and financial reporting outcomes
inferredcites →https://doi.org/10.1016/j.jacceco.2017.08.001openalex-snapshot
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
inferredcites →https://doi.org/10.1016/j.jacceco.2019.101246openalex-snapshot
The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101344openalex-snapshot
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101357openalex-snapshot
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101385openalex-snapshot
The effect of retaliation costs on employee whistleblowing
inferredcites →https://doi.org/10.1016/j.jacceco.2024.101672openalex-snapshot
Rank-and-file accounting employee compensation and financial reporting quality
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2021.106824openalex-snapshot
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
inferredcites →https://doi.org/10.1016/j.jfineco.2011.03.021openalex-snapshot
Does the stock market fully value intangibles? Employee satisfaction and equity prices
inferredcites →https://doi.org/10.1016/j.jfineco.2017.10.006openalex-snapshot
Pay me now (and later): Pension benefit manipulation before plan freezes and executive retirement
inferredcites →https://doi.org/10.1016/j.jfineco.2021.04.026openalex-snapshot
Unlocking clients: The importance of relationships in the financial advisory industry
inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-snapshot
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
inferredcites →https://doi.org/10.1016/s0165-4101(01)00026-xopenalex-snapshot
Assessing empirical research in managerial accounting: a value-based management perspective
inferredcites →https://doi.org/10.1016/s0165-4101(01)00027-1openalex-snapshot
Financial accounting information and corporate governance
inferredcites →https://doi.org/10.1016/s0169-7218(11)02410-5openalex-snapshot
Skills, Tasks and Technologies: Implications for Employment and Earnings
inferredcites →https://doi.org/10.1016/s0169-7218(11)02418-xopenalex-snapshot
Personnel Economics: Hiring and Incentives
inferredcites →https://doi.org/10.1016/s0361-3682(01)00027-7openalex-snapshot
Management control systems design within its organizational context: findings from contingency-based research and directions for the future
inferredcites →https://doi.org/10.1016/s0361-3682(02)00026-0openalex-snapshot
Mapping management accounting: graphics and guidelines for theory-consistent empirical research
inferredcites →https://doi.org/10.1016/s1573-4463(86)01015-5openalex-snapshot
Chapter 12 The theory of equalizing differences
inferredcites →https://doi.org/10.1016/s1573-4463(86)02005-9openalex-snapshot
Chapter 15 Job search and labor market analysis
inferredcites →https://doi.org/10.1016/s1573-4463(86)02008-4openalex-snapshot
Chapter 18 The analysis of union behavior
inferredcites →https://doi.org/10.1037/h0040968openalex-snapshot
Towards an understanding of inequity.
inferredcites →https://doi.org/10.1086/227496openalex-snapshot
The Economics of Organization: The Transaction Cost Approach
inferredcites →https://doi.org/10.1086/228945openalex-snapshot
An Economic Approach to Influence Activities in Organizations
inferredcites →https://doi.org/10.1086/258727openalex-snapshot
Information in the Labor Market
inferredcites →https://doi.org/10.1086/259961openalex-snapshot
Specific Human Capital: An Application to Quit Rates and Layoff Rates
inferredcites →https://doi.org/10.1086/260808openalex-snapshot
Job Matching and the Theory of Turnover
inferredcites →https://doi.org/10.1086/260835openalex-snapshot
Why Is There Mandatory Retirement?
inferredcites →https://doi.org/10.1086/260884openalex-snapshot
Job Queues and Layoffs in Labor Markets with Flexible Wages
inferredcites →https://doi.org/10.1086/261010openalex-snapshot
Rank-Order Tournaments as Optimum Labor Contracts
inferredcites →https://doi.org/10.1086/261616openalex-snapshot
Pay Equality and Industrial Politics
inferredcites →https://doi.org/10.1086/261729openalex-snapshot
Property Rights and the Nature of the Firm
inferredcites →https://doi.org/10.1086/262048openalex-snapshot
Favoritism in Organizations
inferredcites →https://doi.org/10.1086/298190openalex-snapshot
Two-Sided Uncertainty and "Up-or-Out" Contracts
inferredcites →https://doi.org/10.1086/298221openalex-snapshot
Up-or-Out Contracts: A Signaling Perspective
inferredcites →https://doi.org/10.1086/298325openalex-snapshot
The Role of Fairness in Wage Determination
inferredcites →https://doi.org/10.1086/298388openalex-snapshot
Industry-Specific Human Capital: Evidence from Displaced Workers
inferredcites →https://doi.org/10.1086/648671openalex-snapshot
Firm‐Specific Human Capital: A Skill‐Weights Approach
inferredcites →https://doi.org/10.1086/654025openalex-snapshot
Efficiency Wage Theories: A Partial Evaluation
inferredcites →https://doi.org/10.1086/694153openalex-snapshot
Firms and Labor Market Inequality: Evidence and Some Theory
inferredcites →https://doi.org/10.1086/698899openalex-snapshot
Allocating Effort and Talent in Professional Labor Markets
inferredcites →https://doi.org/10.1086/701808openalex-snapshot
University Choice: The Role of Expected Earnings, Nonpecuniary Outcomes, and Financial Constraints
inferredcites →https://doi.org/10.1093/qje/qjy001openalex-snapshot
Ranking Firms Using Revealed Preference*
inferredcites →https://doi.org/10.1093/qje/qjz022openalex-snapshot
Promotions and the Peter Principle*
inferredcites →https://doi.org/10.1093/rfs/hhr081openalex-snapshot
Corporate Governance Objectives of Labor Union Shareholders: Evidence from Proxy Voting
inferredcites →https://doi.org/10.1093/rof/rfy012openalex-snapshot
Labor Representation in Governance as an Insurance Mechanism
inferredcites →https://doi.org/10.1108/14757701011094607openalex-snapshot
Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?
inferredcites →https://doi.org/10.1111/1475-679x.12009openalex-snapshot
Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
inferredcites →https://doi.org/10.1111/1475-679x.12108openalex-snapshot
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
inferredcites →https://doi.org/10.1111/1475-679x.12155openalex-snapshot
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
inferredcites →https://doi.org/10.1111/1475-679x.12177openalex-snapshot
Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions
inferredcites →https://doi.org/10.1111/1475-679x.12370openalex-snapshot
Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
inferredcites →https://doi.org/10.1111/1475-679x.12408openalex-snapshot
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
inferredcites →https://doi.org/10.1111/1475-679x.12458openalex-snapshot
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
inferredcites →https://doi.org/10.1111/1475-679x.12469openalex-snapshot
Financial Reporting and Employee Job Search
inferredcites →https://doi.org/10.1111/1475-679x.12474openalex-snapshot
Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures
inferredcites →https://doi.org/10.1111/1475-679x.12476openalex-snapshot
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?
inferredcites →https://doi.org/10.1111/1475-679x.12477openalex-snapshot
Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data
inferredcites →https://doi.org/10.1111/1475-679x.12501openalex-snapshot
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
inferredcites →https://doi.org/10.1111/1475-679x.12518openalex-snapshot
Occupational Licensing and Minority Participation in Professional Labor Markets
inferredcites →https://doi.org/10.1111/1475-679x.12627openalex-snapshot
Does U.S. Immigration Policy Facilitate Financial Misconduct?
inferredcites →https://doi.org/10.1111/1911-3846.12154openalex-snapshot
When Do Ineffective Audit Committee Members Experience Turnover?
inferredcites →https://doi.org/10.1111/1911-3846.12321openalex-snapshot
Labor Unions and Income Smoothing
inferredcites →https://doi.org/10.1111/1911-3846.12344openalex-snapshot
Public Company Audits and City‐Specific Labor Characteristics
inferredcites →https://doi.org/10.1111/1911-3846.12528openalex-snapshot
Are Audit Firms' Compensation Policies Associated with Audit Quality?
inferredcites →https://doi.org/10.1111/1911-3846.12645openalex-snapshot
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Non-Compete Provisions
inferredcites →https://doi.org/10.1111/1911-3846.12667openalex-snapshot
Gender Discrimination? Evidence from the Belgian Public Accounting Profession
inferredcites →https://doi.org/10.1111/1911-3846.12771openalex-snapshot
Labor Market Benefit of Disaggregated Disclosure
inferredcites →https://doi.org/10.1111/1911-3846.12882openalex-snapshot
Does gender and ethnic diversity among audit partners influence office‐level audit personnel retention and audit quality?
inferredcites →https://doi.org/10.1111/1911-3846.12927openalex-snapshot
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders
inferredcites →https://doi.org/10.1111/j.1465-7295.1984.tb00675.xopenalex-snapshot
THE TROUBLE WITH TOURNAMENTS
inferredcites →https://doi.org/10.1111/j.1467-937x.2005.00337.xopenalex-snapshot
The Effects of Health, Wealth, and Wages on Labour Supply and Retirement Behaviour
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00829.xopenalex-snapshot
Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans
inferredcites →https://doi.org/10.1111/j.1540-6261.2010.01614.xopenalex-snapshot
Who Blows the Whistle on Corporate Fraud?
inferredcites →https://doi.org/10.1111/j.1911-3846.1991.tb00823.xopenalex-snapshot
Financial disclosure effects on labor contracts: A Nash analysis
inferredcites →https://doi.org/10.1111/j.1911-3846.1993.tb00896.xopenalex-snapshot
Strategic Financial Disclosure: Evidence from Labor Negotiations
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01160.xopenalex-snapshot
Labor Unions and Management’s Incentive to Signal a Negative Outlook*
inferredcites →https://doi.org/10.1111/jofi.12150openalex-snapshot
Broad‐Based Employee Stock Ownership: Motives and Outcomes
inferredcites →https://doi.org/10.1111/jofi.13058openalex-snapshot
Property Rights to Client Relationships and Financial Advisor Incentives
inferredcites →https://doi.org/10.1162/rest.89.2.234openalex-snapshot
Future Social Security Entitlements and the Retirement Decision
inferredcites →https://doi.org/10.1177/0019793917692945openalex-snapshot
The Wage Impact of the Marielitos : A Reappraisal
inferredcites →https://doi.org/10.1177/0019793920922499openalex-snapshot
Monopsony in Labor Markets: A Review
inferredcites →https://doi.org/10.1257/00028280260136363openalex-snapshot
Information and the Change in the Paradigm in Economics
inferredcites →https://doi.org/10.1257/000282803321455232openalex-snapshot
Optimal Contracting with Subjective Evaluation
inferredcites →https://doi.org/10.1257/002205105775362014openalex-snapshot
Search-Theoretic Models of the Labor Market: A Survey
inferredcites →https://doi.org/10.1257/jep.14.4.189openalex-snapshot
Occupational Licensing
inferredcites →https://doi.org/10.1257/jep.38.1.153openalex-snapshot
Is Pay Transparency Good?
inferredcites →https://doi.org/10.1287/mnsc.2014.2075openalex-snapshot
Do Managers Withhold Good News from Labor Unions?
inferredcites →https://doi.org/10.1287/mnsc.2019.3345openalex-snapshot
The Political Economy of Labor Employment Decisions: Evidence from China
inferredcites →https://doi.org/10.1287/mnsc.2021.4199openalex-snapshot
Employee Turnover and Firm Performance: Large-Sample Archival Evidence
inferredcites →https://doi.org/10.1287/mnsc.2023.4741openalex-snapshot
Tax Planning Knowledge Diffusion via the Labor Market
inferredcites →https://doi.org/10.1353/eca.2003.0014openalex-snapshot
Did Pension Plan Accounting Contribute to a Stock Market Bubble?
inferredcites →https://doi.org/10.1506/7erq-ld54-btqv-tuveopenalex-snapshot
The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions
inferredcites →https://doi.org/10.2307/1882010openalex-snapshot
Job Market Signaling
inferredcites →https://doi.org/10.2307/1911308openalex-snapshot
A Structural Retirement Model
inferredcites →https://doi.org/10.2307/2118343openalex-snapshot
The Role of Promotion in Inducing Specific Human Capital Acquisition
inferredcites →https://doi.org/10.2307/2297896openalex-snapshot
Job Creation and Job Destruction in the Theory of Unemployment
inferredcites →https://doi.org/10.2307/2490070openalex-snapshot
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2491205openalex-snapshot
Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation
inferredcites →https://doi.org/10.2307/2491351openalex-snapshot
The Role of the Manager's Human Capital in Discretionary Disclosure
inferredcites →https://doi.org/10.2307/2555679openalex-snapshot
Job Assignments, Signalling, and Efficiency
inferredcites →https://doi.org/10.2307/2937787openalex-snapshot
The Fair Wage-Effort Hypothesis and Unemployment
inferredcites →https://doi.org/10.2307/2938304openalex-snapshot
Pensions, the Option Value of Work, and Retirement
inferredcites →https://doi.org/10.2307/3003320openalex-snapshot
Moral Hazard and Observability
inferredcites →https://doi.org/10.2308/accr-51566openalex-snapshot
Organized Labor and Debt Contracting: Firm-Level Evidence from Collective Bargaining
inferredcites →https://doi.org/10.2308/accr.2000.75.3.283openalex-snapshot
The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures
inferredcites →https://doi.org/10.2308/accr.2004.79.2.409openalex-snapshot
Determinants and Effects of Subjectivity in Incentives
inferredcites →https://doi.org/10.2308/accr.2006.81.4.925openalex-snapshot
The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?
inferredcites →https://doi.org/10.2308/accr.2007.82.1.107openalex-snapshot
Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation
inferredcites →https://doi.org/10.2308/accr.2009.84.2.433openalex-snapshot
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing
inferredcites →https://doi.org/10.2308/accr.2009.84.5.1553openalex-snapshot
Accounting Discretion, Horizon Problem, and CEO Retirement Benefits
inferredcites →https://doi.org/10.2308/iace-50231openalex-snapshot
Response to: The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants
inferredcites →https://doi.org/10.2308/iace.2006.21.3.173openalex-snapshot
The 150-Hour Requirement and the Number of CPA Exam Candidates, Pass Rates, and the Number Passing
inferredcites →https://doi.org/10.2308/tar-2017-0581openalex-snapshot
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation
inferredcites →https://doi.org/10.2308/tar-2018-0496openalex-snapshot
Audit Office Labor Market Proximity and Audit Quality
inferredcites →https://doi.org/10.2308/tar-2020-0109openalex-snapshot
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings
inferredcites →https://doi.org/10.2308/tar-2023-0179openalex-snapshot
EDGAR Implementation, Unionization, and Strategic Disclosure
inferredcites →https://doi.org/10.3386/w1856openalex-snapshot
Wages, Employment and the Threat of Collective Action by Workers
inferredcites →https://doi.org/10.5465/amr.2010.0276openalex-snapshot
Rethinking Sustained Competitive Advantage from Human Capital
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