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Summary
Wednesday, September 11, 2024
AAA Impact Hub
How Mindset and Metrics Drive Sustainable Supplier Choices
The researcher examines how managers make decisions about selecting suppliers that use sustainable practices. The focus is on understanding how different ways of thinking (cognitive frames) and the types of performance measurement systems (PMS) used by...
Summary
Monday, September 9, 2024
AAA Impact Hub
How Are Firms Really Responding to Diversity Laws?
The study examines the effects of mandatory diversity disclosure legislation in the European Union. It specifically focuses on how 30 large German companies have adapted their annual reports in response to the new regulation.
Summary
Friday, September 6, 2024
AAA Impact Hub
The Hidden Risks of Robotic Process Automation
Robotic Process Automation (RPA) involves using software robots to automate repetitive, rules-based tasks traditionally performed by humans. The study investigates the risks and challenges associated with the use of RPA in accounting...
Summary
Monday, September 2, 2024
AAA Impact Hub
How Social Ties Shape Equity Analysts' Predictions
Equity analysts are influential in financial markets, providing investment advice and forecasts. Despite their importance, they are often criticized for bias and inaccuracies. This study investigates the social forces that govern equity analyst behavior
Summary
Thursday, August 15, 2024
AAA Impact Hub
Can Feedback Framing Boost Novice Auditor Performance?
Auditors, particularly those early in their careers, commonly receive negative feedback during audit workpaper reviews. This is an essential part of the learning process but can be detrimental if this feedback leads to adverse behavior during...
Summary
Monday, August 12, 2024
AAA Impact Hub
Optimal Reporting Systems in Bank Runs
The study investigates the role of financial reporting systems in preventing bank runs. Specifically, it examines how different reporting strategies affect financial stability when banks face potential runs.
Summary
Friday, August 9, 2024
AAA Impact Hub
Do Wealth Taxes Drive Firms to Increase Dividend Payouts?
A “wealth tax” like those currently levied in several European countries and being debated in the United States, is considered a recurrent annual tax on individual or household net wealth. The study examines the effect of individual wealth taxes on the...
Summary
Wednesday, August 7, 2024
AAA Impact Hub
Exploring the Effects of Digital Anxiety on Finance Employees
“Digital anxiety” refers to the fear and apprehension employees feel toward digital technologies and the transformation they bring. The research focuses on how this anxiety impacts work engagement...
Summary
Monday, August 5, 2024
AAA Impact Hub
Can Increasing Female Representation on Boards Improve Investment Practices?
This study explores the impact of board gender diversity (BGD) on the investment efficiency of firms worldwide. The researchers compiled a comprehensive list of 83 interventions aimed at increasing female representation on corporate boards across...
Summary
Thursday, August 1, 2024
AAA Impact Hub
How Does Tax Timing Affect Spending in Retirement?
This study examines whether the timing of tax payments affects how retirees manage and consume their savings by investigating spending behavior during retirement. Specifically, it compares spending patterns between two types of retirement accounts...
Summary
Tuesday, July 30, 2024
AAA Impact Hub
Do Managers Use Concurrent Disclosures to Obscure Bad News?
This study investigates how managers attempt to control the dissemination of negative news to investors. In particular, the researchers explore whether managers deliberately issue press releases about unrelated events at the same time as 8-K filings...
Summary
Wednesday, July 24, 2024
AAA Impact Hub
Are CSR Restatements Driven by Bias or Honest Mistakes?
Researchers investigate the occurrence and implications of restatements in corporate social responsibility (CSR) reporting among Australian Securities Exchange 500 firms from 2004 to 2020.Powered by Lead Marvels, Inc 2024