Numerous studies investigate the relationships between fund manager characteristics and fund performance. However, most evaluate fund performance by using traditional factor alphas, such as the Fama–French–Carhart four- and six-factor alphas. In the present study, we analyze data from...

Judgment and decision-making (JDM) are insidious factors of accounting situations. Research conducted by Bonner (2008) has not gone unnoticed, and this paper is structured around Bonner’s framework for JDM in accounting. This study is trying to expand on Bonner’s framework by addressing some...

We examine rating behavior in multi-rater performance evaluation systems. Specifically, we study mutual rating relationships, where two employees rate each other contemporaneously. We use proprietary data from an online retailer and show that demographic similarity and organizational proximity...