Differences in culture, history, economy, and political and management systems may lead to differences in employee job attribute preferences across countries. To the extent that this is true, managers and designers of motivation systems must understand the preferences of local employees. This study provides information on the job attribute preferences of Chinese employees at a major internation...

Hotel managers continue to find ways to understand traveler preferences, with the aim of improving their strategic planning, marketing, and product development. Traveler preference is unpredictable; for example, hotel guests used to prefer having a telephone in the room, but now favor fast Internet connection. Changes in preference influence the performance of hotel businesses, thus creating th...

Purpose – This paper explores the impact of small business managers’ objectives and preferred methods of communicating on the communications aspect of accountants’ advisory relationship with small business. Through exploring these issues, the paper aims to contribute to understanding of accounting’s capacity to satisfy the communication needs of its users. Methodology – A mixed methodology, com...

Governance preferences influence how public officials process performance data about service providers. Based on motivated reasoning theory, we examine the extent to which local delivery preferences—preferences for contracting with providers over non-local ones—influence managers' and politicians' interpretation of data. We firstly expect misinterpret evidence that contradicts their we, secondl...

PURPOSE The collaborative care model, using care managers, has been shown to be effective in achieving sustained treatment outcomes in chronic disease management. Little effort has been made to find out patient preferences for chronic disease care, hence, we conducted a study aimed at identifying these. METHODS A 20-item questionnaire, asking for patients' and providers' preferences and perce...

This study investigates the reliability of management earnings forecasts with reference to these two ingredients: verifiability and neutrality. Specifically, we examine the biasedness (or accuracy) of management earnings forecasts and company specific characteristics that can be associated with accuracy. Based on sample of 102 IPO prospectuses published for admission on NYSE Euronext Paris from...

Using survey-based measures of loss aversion of mutual fund managers, we study the effects of institutional investor preferences on their investment decisions, performance, and career outcomes. Funds managed by managers with higher aversion to losses take on less downside risk and have lower risk-adjusted returns. More loss averse managers are more likely to have their contracts terminated. Our...

We assemble two reference point based concepts of utility in our empirical study: the own status quo and social comparisons. We explore the relative relevance of these concepts for total compensation as well as for different parts of the compensation package of managers. Making use of a unique panel data set of managers of the German chemical sector, we find that social comparisons of compensat...