In this paper, I take scientific models to be epistemic representations of their target systems. I define an epistemic representation to be a tool for gaining information about its target system and ...

Previous research in management accounting and economics has noted the potential for complementarities between the firm's performance measurement system and its other organizational design choices. We ...

While risk factor disclosures in 10-K filings have been criticized by practitioners as generic and boilerplate, recent studies indicate that these risk reports can be informative. This study ...

Material Sustainability Information and Stock Price Informativeness New research by Jody Grewal, Clarissa Hauptmann, and George Serafeim finds that firms that disclose information about their ...