In a dynamic setting with demand following a random process, we ask how investment and operating decisions can be delegated to a manager with unknown time preferences. Only the manager observes the demand realization in each period and, therefore, has private information when choosing whether to acquire the productive asset and, subsequently, how to utilize it. We derive accrual accounting-base...

Research on behavioral misconduct and ethics across many fields has provided important managerial policy implications, but primarily relied laboratory experiments survey-based methods to quantify explain predictors of mechanisms behind such behavior. This introduction the Special Issue explains how these more common can be complemented by studying through data from field settings. We present fo...

Abstract. We model costly interactions (contracts) between managers and investors. We suggest that globalization of production and favorable technology shock of the 1990s altered economic environment of managerinvestor interactions. These changes exacerbate agency conflict due to the increased managerial gains from ex post reneging, and, simultaneously, decreased costs of managerial reneging. I...

This study investigates the influence of Confucian culture on accounting conservatism. Using a sample Chinese-listed firms during period 2001–2017, our findings reveal that culture, measured as number temples (schools) within specific radius around firm, is significantly positively associated with conservatism, suggesting ethics and promote Moreover, litigation risk attenuates positive effect T...

nursing is a universal health care necessity. nursing profession, similar to the other medical professions, is responsible to maintain public health promotion, prevent diseases, and also care and rehabilitate client, family and the soci¬ety. the inher-ent nature of nursing is respect for moral values and human rights. however, clinical ethical dilem¬mas occur for nurses at all levels, not alway...

We introduce ctm, a process calculus which embodies a notion of trust for global computing systems. In ctm each principal (location) is equipped with a policy, which determines its legal behaviour, and with a protocol, which allows interactions between principals and the flow of information from principals to policies. We elect to formalise policies using a Datalog-like logic, and to express pr...

background and objectives: information ethics, according to islam, equals observing human rights and morals in dealing with information transmission and provision, which must be based on honesty and truthfulness. as islam highly values society and social issues, it believes that human behaviors and interactions are strongly interconnected in a society. committing to ethical issues regarding inf...