Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for...

Competitive incentive systems that rely on performance rankings are widely used in today's organizations. These systems enable agents to improve their performance rank not only by increasing their own performance, but also by reducing their competitors' performance. While accounting studies have...

This study investigates the effect of the use of performance measures on subordinate managers' short-term behavior. In particular, we examine the relationship between the use of financial (lagging) and non-financial (leading) performance measures and two forms of short-term managerial behavior:...

Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for...