Abstract Financial economics has posited a limited role for idiosyncratic noneconomic manager-specific influences, but the strategic management literature suggests such individual influences can affect corporate outcomes. We investigate whether individual managers play an economically significant role in their firms' voluntary financial disclosure choices. Tracking managers across firms over time, we find top executives exert unique and economically significant influence (manager-specific fixed effects) on their firms' voluntary disclosures, incremental to known economic determinants of disclosure, and firm- and time-specific effects. Managers' unique disclosure styles are associated with observable demographic characteristics of their personal backgrounds: managers promoted from finance, accounting, and legal career tracks, managers born before World War II, and those with military experience develop disclosure styles displaying certain conservative characteristics; and managers from finance and accounting and those with military experience favor more precise disclosure styles. These plausible associations confirm that our estimated manager-specific fixed effects capture systematic long-lived differences in managers' unique disclosure styles. Show Journal Information The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable articles embraces any research methodology and any accounting-related subject. The primary criterion for publication in The Accounting Review is the significance of the contribution an article makes to the literature. Publisher Information The American Accounting Association is the world's largest association of accounting and business educators, researchers, and interested practitioners. A worldwide organization, the AAA promotes education, research, service, and interaction between education and practice. Formed in 1916 as the American Association of University Instructors in Accounting, the association began publishing the first of its ten journals, The Accounting Review, in 1925. Ten years later, in 1935, the association changed its name to become the American Accounting Association. The AAA now extends far beyond accounting, with 14 Sections addressing such issues as Information Systems, Artificial Intelligence/Expert Systems, Public Interest, Auditing, taxation (the American Taxation Association is a Section of the AAA), International Accounting, and Teaching and Curriculum. About 30% of AAA members live and work outside the United States. Rights & Usage This item is part of a JSTOR Collection. Read Online (Free) relies on page scans, which are not currently available to screen readers. To access this article, please contact JSTOR User Support . We'll provide a PDF copy for your screen reader. With a personal account, you can read up to 100 articles each month for free. Already have an account? Log in Monthly Plan
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Log in through your institution journal article Human Relations at the Management Level in a Bureaucratic System of OrganizationHuman Organization Vol. 20, No. 2 (SUMMER, 1961) , pp. 51-64 (14 pages) Published By: Society for Applied Anthropology https://www.jstor.org/stable/44124907 Read and download Log in through your school or library Alternate access options For independent researchers Read Online Read 100 articles/month free Subscribe to JPASS Unlimited reading + 10 downloads Journal Information Human Organization is the journal of the Society for Applied Anthropology and the leading peer reviewed outlet for scholarship in the applied social sciences. The journal advances SfAA's mission through publishing articles that advance, synthesize, and interpret the application of anthropological method and theory to the analysis and solution of practical problems in the contemporary world. Human Organization publishes articles dealing with all areas of applied social science. In addition to those reporting on original research, the journal publishes articles detailing innovative methodological and engaged research practices. Publisher Information The Society for Applied Anthropology (SfAA) was founded in 1941 to promote the investigation of the principles of human behavior and the application of these principles to contemporary issues and problems. The Society is unique among professional associations in membership and purpose, representing the interests of professionals in a wide range of settings - academia, business, law, health and medicine, government, etc. The unifying factor is a commitment to making an impact on the quality of life in the world. Rights & Usage This item is part of a JSTOR Collection. What are the branches of quantitative management choose every correct answer?The primary branches of quantitative management include:. Management Science.. Operations Management.. Management Information Systems.. Total Quality Management.. What four disciplines are included in the behavioral science approach to management?The major behavioral science disciplines that contributed to the development of organizational behavior are psychology, sociology, anthropology, management and medicine. All of these disciplines helped shape organizational behavior's theories on learning, motivation, leadership and productivity.
Who were the two theorists who contributed the most to the human relations movement?The human relations movement was born from the Hawthorne studies, which were conducted by Elton Mayo and Fritz Roethlisberger from 1924 to 1932.
What are the three approaches to management?The approaches are: 1. The Classical Approach 2. The Behavioral Approach 3. The Quantitative Approach.
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Some jobs such as accounting or quality control call for a more pessimistic outlook
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