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Disclosure bias

Article Abstract:

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.

Author: Fisher, Paul E.
Publisher: Elsevier B.V.
Publication Name: The Journal of Accounting and Economics
Subject: Business
ISSN: 0165-4101
Year: 2004
Analysis, Usage, Practice, Bayesian statistical decision theory, Bayesian analysis, Managers, Heuristic, Heuristics (Psychology), Disclosure of information

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Optimal levels of inputs to control Listeria monocytogenes contamination at a smoked fish plant

Article Abstract:

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.

Author: Wiedmann, Martin, Tauer, Loren W., Nightingale, Cameron, Ivanek, Renata, Grohn, Yrjo T.
Publisher: John Wiley & Sons, Inc.
Publication Name: Agribusiness
Subject: Business
ISSN: 0742-4477
Year: 2007
Methods, Economic aspects, Control, Listeria monocytogenes, Decontamination (from gases, chemicals, etc.), Decontamination, Food processing plants

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Subjects list: United States, Management, Company business management
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