Social capital is an asset that has been positively linked to people's positions in social networks (Burt, 1992). Yet, what allows some people to shift into these positions has received far less attention. We sought to fill this hole in the literature by offering socio-cognitive explanations for...

Fair value estimates reported in the financial statements differ in the subjectivity with which the estimates are measured. Mandated supplemental disclosures are intended to enable users to assess the nature of the inputs used to develop the fair value measurements, including their relative...