Brian Vansant

TL;DR: In this article, the authors present two online instrument delivery services provided by SurveyMonkey and Qualtrics that can be used to distribute experimental materials to geographically distributed participants quickly and inexpensively.

TL;DR: In this paper, the authors examine the relationship between institutional pressures to provide social benefits and the discretionary accrual behavior of nonprofit firms and develop theory and evidence which suggests that, due to competing private incentives to report higher profits, nonprofit managers strategically use discretionary accumulation to increase accounting earnings when the social benefits their firms have provided in the current period exceed external stakeholders' normative expectations.

TL;DR: In this paper, the authors examine the relationship between institutional pressures to provide social benefits and the discretionary accrual behavior of nonprofit firms, and they develop theory and provide evidence which suggests that, due to competing private incentives to report higher profits, nonprofit managers strategically use discretionary accumruals to increase accounting earnings when the social benefits their firms have provided in the current period exceed external stakeholders' normative expectations.

TL;DR: In this paper, the effects of tax avoidance and Corporate Social Responsibility (CSR) activities on equity market valuation were examined, and the authors concluded that managers should avoid tax avoidance.

TL;DR: This paper found that the provision of weights reduces the extent to which evaluators employ subjectivity to incorporate non-contractible information in their evaluations, which is manifested in larger outcome effects.