We study whether and how employees' vote with their feet'in response to their employer's
environmental, social, and governance (ESG) news. Using monthly data, we find that ESG …

The widening CEO-employee pay gap in US corporations and its mandated disclosure have
generated significant debate. This paper investigates the implications of this disclosure on …

While regulators emphasize the need for machine-readable corporate disclosures, we
examine how improvements in machine readability affect the human readability of financial …

This study sheds light on the consequences of an accountant shortage by studying the
association between accounting vacancy duration—the time it takes to fill corporate …

This study investigates the emerging phenomenon of" ghost hiring" or" ghost jobs", where
employers advertise job openings without intending to fill them. Using a novel dataset from …

This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

Various studies have discussed the information propagation between customers and
suppliers to maximize the performance of the entire supply chain. The authors focus on the …

Developing new performance measures has always been challenging:“The fact that most
real-world incentive contracts pay people on the basis of risky and distorted performance …

We examine the effect of pay transparency on employers' human capital allocation decisions
by leveraging Colorado's recent Equal Pay for Equal Work Act (EPEWA), which mandates …

By tracking over 3 million tech and finance workers' employment histories reported on
LinkedIn, we analyze the effect of S&P 500 firms' return-to-office (RTO) mandates on …