Employee Voice through Open-Book Accounting: The Benefits of Informational Transparency

Dynamic and static pricing in open-book accounting

Linking Perceived Employee Voice and Creativity

Researchers are of the belief that employee voice has favorable effects for both the employee and the organization. However, the effect of employee voice on creativity, and the process through which it influences creativity, has hitherto received little attention. This study aimed at investigating the relationship between perceived employee voice and creativity. Employees of three premier dairy...

Investigating the Impact of the Financial Crisis on Conservative Accounting and Transparency of Banking Information

The phenomenon of the financial crisis is not a new phenomenon around the world. The structure of an economy or a set of economies may face a financial crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis which create a state of change from this crisis. Recently, evidence has shown that the market value of firms subject to bankruptcy is significantly reduced....

Who Benefits from an Open Limit-Order Book?

The NYSE has opened the limit-order book to off-exchange traders during trading hours. In this paper, we address the welfare implications of the recent change in market structure. We model a market similar to the single-price auction that the exchange uses to open the trading day. We consider two different environments. In the first, only the specialist can see the limit order book, while in th...

Accounting , Accountability , Closeness and Transparency

[The] understanding which is relevant to the sciences of man is something more than this implicit grasp on things. It is related rather to the kind of understanding we invoke in personal relations when we say, for instance: ‘I find him hard to understand’; or at last I understand her’. To switch for a minute to another language, it is the kind of understanding one invokes in French when one say...