Do career concerns affect the delay of bad news disclosure? (Registro nro. 199256)
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| Campo fijo de descripción fija | 01867nab a2200217 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226102000.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191207s20172015xxu||||| |||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Baginski, Stephen P. |
| 245 20 - TÍTULO | |
| Título | Do career concerns affect the delay of bad news disclosure? |
| Responsables | Stephen P. Baginski, John L. Campbell, Lisa A. Hinson & David S. Koo |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 61 a la 95 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | Theory argues that career concerns (i.e., concerns about the impact of current performance on contemporaneous and future compensation) encourage managers to withhold bad news disclosure. However, empirical evidence regarding the extent to which a manager’s career concerns are associated with a delay in bad news disclosure is limited. Across multiple proxies for career concerns, we find that the extent to which managers delay bad news is positively associated with their level of career concerns. Then, we hand-collect data on a compensation contract that firms use to reduce CEOs’ career concerns (i.e., ex-ante severance pay agreements). We find that if managers receive a sufficiently large payment in the event of dismissal, they no longer delay the disclosure of bad news. Overall, our findings support prior theoretical evidence that managers delay bad news disclosure due to career concerns and suggest a mechanism through which firms can mitigate the delay. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 176880 |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Administración de personal |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 176675 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Campbell, John L. |
| -- | 176881 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Hinson, Lisa A. |
| -- | 175893 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Koo, David S. |
| -- | 176674 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 378307 |
| Asiento principal | The accounting review 2018 V.93 No.2 (Mar) |
| Otro identificador del ítem | 0000002033447 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 35 páginas |
| Nota | Incluye figuras, tablas y referencias bibliográficas |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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