In many organizational contexts, managers might have self-serving incentives whereby giving high evaluations to … employees comes at the expense of their own payoff. In this study, I examine the impact of managers’ self-serving incentives on … the collection and use of information for the purpose of subjective performance evaluation. I find that managers with self …

benefit from the relative taxation of the two. Consistent with our theory, we find firms in industries with high levels of e …

Social hierarchy theory predicts that the power and status of an organizational function have a first-order effect on …

This study investigates whether managers' personal political orientation helps explain tax avoidance at the firms they … consistent with the argument that Republican managers' preference for lower taxes is dominated by their desire to be conservative … Democrat managers. Additionally, we find that this effect appears to be driven by the subset of managers who are entrenched …

exposed to risk similar to that faced by outside creditors. As such, theory (Jensen and Meckling [1976]) suggests that inside …

exposed to risk similar to that faced by outside creditors. As such, theory (Jensen and Meckling [1976]) suggests that inside …