Transparent bias in disclosures is positively related to the extent of head-to-head competition. The disclosure behavior of managers is analyzed. It is concluded that managers exhibiting viable, heuristic behavior are less likely to disclose than managers who exhibit Bayesian behavior.
Publication Name: The Journal of Accounting and Economics
Optimal levels of inputs to control Listeria monocytogenes contamination at a smoked fish plant
The optimal cost levels of inputs to reduce Listeria monocytogenes contamination in the finished product of a cold smoked fish plant are estimated and results are discussed.
Publication Name: Agribusiness