These are past Research Seminar events of the Department of Accounting & Sustainability Reporting
Internal Information Quality and Performance Metric Selection
We examine the role of firms’ internal information quality (IIQ) in designing executive incentive contracts. We…
We examine the role of firms’ internal information quality (IIQ) in designing executive incentive contracts. We find that higher IIQ is associated with a greater number of performance metrics…
Standardization, AI, and the processing costs of sustainability disclosures in the field
This paper studies how standardization and Artificial Intelligence (AI) affect the processing costs of…
This paper studies how standardization and Artificial Intelligence (AI) affect the processing costs of sustainability disclosures. Using field data from a large data collection project, I…
Corporate project sharing in GitHub
We examine why firms publicly disclose their innovations on GitHub and whether the disclosure influences their…
We examine why firms publicly disclose their innovations on GitHub and whether the disclosure influences their ability to acquire and retain talent. We find that firms are more likely to make…