This paper examines whether firms that act socially responsible and have favourable board characteristics engage in a more transparent financial reporting. In particular, the first question is whether firms with high corporate social responsibility (CSR) engagement exhibit less earnings...

New digital technologies allow companies to provide managers with performance feedback in real-time. We provide evidence on the causal effects of such real-time feedback on individual effort and the quality of initial (pre-feedback) and final (post-feedback) decisions by exploiting a natural...

The contemporary transparency narrative has recently evolved from a predominantly bright side of positive motivational influence to a more nuanced narrative integrating a potential dark side of transparency of demotivating threats to individual information privacy. Based on this more nuanced...

Prior research on voluntary disclosures has long debated whether managers tend to withhold bad news. However, these studies have been conducted in settings in which, ex-ante, the trade-off between the potential benefits and the potential costs of withholding information is obscure. In this...

How individuals allocate resources across social groups depends on economic conditions. While prior research has documented strong in-group favoritism in domains reflecting favorable economic conditions, it remains unclear how this tendency shifts in domains that reflect economic downturns. We...