Eva Labro

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We explore the theoretical relation between earnings and market returns as well as the properties of accounting earnings frequency distributions under the maintained hypothesis that managers use unbiased accounting information benevolently to prudently manage the firms of which they are appointed stewards. We offer this surprisingly uncommon (in the(More)
The horizon of a performance standard specifies the time given to achieve the standard. Performance standard horizons vary considerably practice, and the psychology literature provides mixed results on whether short or long horizons are more effective in motivating workers. In this paper I use an experiment with a real-effort task to show that the(More)
Please do not cite without permission We appreciate the many helpful comments from Design choices regarding the features of a product costing system significantly influence the accuracy of reported costs used in product-and capacity planning decisions. Using simulations, we examine how an amalgam of system design choices influences the error in reported(More)
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