This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information’s governance function. Measuring capital investment choice as the correlation of growth of operating income between company and industry,...

Managers have great discretion in determining forecast characteristics, but little is known about how managerial incentives affect these characteristics. This paper examines whether managers strategically choose forecast precision for self-serving purposes. Building on the prior finding that the...

Managers have great discretion in determining management forecast characteristics, but little is known about how managerial incentives affect these characteristics. In this paper, we examine whether managers strategically choose the precision of their earnings forecasts for self-serving...

This study examines the input and output of the incentive mechanism of the knowledge in knowledge alliances (KAs). Through the mathematical model and the empirical analysis, the results show that the input-output ratio of knowledge has a positive influence on the incentives in KAs, while the...