Ausgabe 3/2021
RAST 2020 Conference Issue
Inhalt (10 Artikel)
Financial misconduct and employee mistreatment: Evidence from wage theft
Aneesh Raghunandan
Doing good when doing well: evidence on real earnings management
William Grieser, Charles J. Hadlock, Joshua R. Pierce
Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care
Amanda Beck, Collin Gilstrap, Jordan Rippy, Brian Vansant
Voluntary disclosure when private information and disclosure costs are jointly determined
Jung Min Kim, Daniel J. Taylor, Robert E. Verrecchia
Correction to: Voluntary disclosure when private information and disclosure costs are jointly determined
Jung Min Kim, Daniel J. Taylor, Robert E. Verrecchia
Monitoring or payroll maximization? What happens when workers enter the boardroom?
Cristi A. Gleason, Sascha Kieback, Martin Thomsen, Christoph Watrin
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters
Andrea Pawliczek, A. Nicole Skinner, Laura A. Wellman
The impact of carbon disclosure mandates on emissions and financial operating performance
Benedikt Downar, Jürgen Ernstberger, Stefan Reichelstein, Sebastian Schwenen, Aleksandar Zaklan
Mandatory CSR and sustainability reporting: economic analysis and literature review
Hans B. Christensen, Luzi Hail, Christian Leuz