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Cited by:
- Zylbersztejn, Adam & Babutsidze, Zakaria & Hanaki, Nobuyuki, 2020.
"Preferences for observable information in a strategic setting: An experiment,"
Journal of Economic Behavior & Organization, Elsevier, vol. 170(C), pages 268-285.
- Adam Zylbersztejn & Zakaria Babutsidze & Nobuyuki Hanaki, 2019. "Preferences for observable information in a strategic setting: An experiment," Working Papers 1936, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Adam Zylbersztejn & Zakaria Babutsidze & Nobuyuki Hanaki, 2019. "Preferences for observable information in a strategic setting: An experiment," SciencePo Working papers Main halshs-02420074, HAL.
- Adam Zylbersztejn & Zakaria Babutsidze & Nobuyuki Hanaki, 2019. "Preferences for observable information in a strategic setting: An experiment," Working Papers halshs-02420074, HAL.
- Adam Zylbersztejn & Zakaria Babutsidze & Nobuyuki Hanaki, 2020. "Preferences for observable information in a strategic setting: an experiment," Post-Print halshs-02390688, HAL.
- Adam Zylbersztejn & Zakaria Babutsidze & Nobuyuki Hanaki, 2020. "Preferences for observable information in a strategic setting: An experiment," SciencePo Working papers Main halshs-03896266, HAL.
- Adam Zylbersztejn & Zakaria Babutsidze & Nobuyuki Hanaki, 2020. "Preferences for observable information in a strategic setting: An experiment," Post-Print halshs-03896266, HAL.
- Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2014. "Deception choice and self-selection – The importance of being earnest," Journal of Economic Behavior & Organization, Elsevier, vol. 107(PA), pages 25-39.
- repec:hal:spmain:info:hdl:2441/3r19808hvq8dlb97k36cbcqihj is not listed on IDEAS
- Englmaier, Florian & Strasser, Sebastian & Winter, Joachim, 2014.
"Worker characteristics and wage differentials: Evidence from a gift-exchange experiment,"
Journal of Economic Behavior & Organization, Elsevier, vol. 97(C), pages 185-203.
- Florian Englmaier & Sebastian Strasser & Joachim Winter, 2011. "Worker Characteristics and Wage Differentials: Evidence from a Gift-Exchange Experiment," CESifo Working Paper Series 3637, CESifo.
- Englmaier, Florian & Strasser, Sebastian & Winter, Joachim, 2014. "Worker characteristics and wage differentials: Evidence from a gift-exchange experiment," Munich Reprints in Economics 22177, University of Munich, Department of Economics.
- Englmaier, Florian & Strasser, Sebastian & Winter, Joachim, 2014. "Worker characteristics and wage differentials: Evidence from a gift-exchange experiment," Munich Reprints in Economics 20549, University of Munich, Department of Economics.
- André van Hoorn, 2018.
"Trust and signals in workplace organization: evidence from job autonomy differentials between immigrant groups,"
Oxford Economic Papers, Oxford University Press, vol. 70(3), pages 591-612.
- van Hoorn, Andr, 2016. "Trust and signals in workplace organization: evidence from job autonomy differentials between immigrant groups," Research Report 16006-GEM, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
- van Hoorn, Andre, 2018. "Trust and Signals in Workplace Organization: Evidence from Job Autonomy Differentials between Immigrant Groups," MPRA Paper 86747, University Library of Munich, Germany.
- van Hoorn, Andre, 2016. "Trust and Signals in Workplace Organization: Evidence from Job Autonomy Differentials between Immigrant Groups," MPRA Paper 67362, University Library of Munich, Germany.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2019.
"Digital Communication and Swift Trust,"
Post-Print
halshs-02409314, HAL.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2019. "Digital Communication and Swift Trust," Working Papers halshs-02050514, HAL.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2019. "Digital Communication and Swift Trust," SciencePo Working papers Main halshs-02050514, HAL.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2019. "Digital Communication and Swift Trust," Working Papers 1909, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2019. "Digital Communication and Swift Trust," Post-Print halshs-02409309, HAL.
- Faillo, Marco & Grieco, Daniela & Zarri, Luca, 2012.
"Cultural Diversity, Cooperation,and Anti-social Punishment,"
AICCON Working Papers
102-2012, Associazione Italiana per la Cultura della Cooperazione e del Non Profit.
- Marco Faillo & Daniela Grieco & Luca Zarri, 2012. "Cultural Diversity, Cooperation, and Antisocial Punishment," Working Papers 09/2012, University of Verona, Department of Economics.
- Kai A. Konrad & Tim Lohse & Salmai Qari, 2017.
"Compliance with Endogenous Audit Probabilities,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(3), pages 821-850, July.
- Kai A. Konrad & Tim Lohse & Salmai Qari, 2015. "Compliance with Endogenous Audit Probabilities," Discussion Papers of DIW Berlin 1493, DIW Berlin, German Institute for Economic Research.
- Joseph T. Halford & Hung‐Chia S. Hsu, 2020. "Beauty is wealth: CEO attractiveness and firm value," The Financial Review, Eastern Finance Association, vol. 55(4), pages 529-556, November.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2020.
"Nonverbal content and swift trust: An experiment on digital communication,"
Working Papers
halshs-02483343, HAL.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2020. "Nonverbal content and swift trust: An experiment on digital communication," Working Papers 2008, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Gupta, Gautam & Mahmud, Minhaj & Maitra, Pushkar & Mitra, Santanu & Neelim, Ananta, 2018.
"Religion, minority status, and trust: Evidence from a field experiment,"
Journal of Economic Behavior & Organization, Elsevier, vol. 146(C), pages 180-205.
- Gautam Gupta & Minhaj Mahmud & Pushkar Maitra & Santanu Mitra & Ananta Neelim, 2013. "Religion, Minority Status and Trust: Evidence from a Field Experiment," Monash Economics Working Papers 28-13, Monash University, Department of Economics.
- Shakun D. Mago & Anya C. Savikhin & Roman M. Sheremeta, 2012.
"Facing Your Opponents: Social identification and information feedback in contests,"
Working Papers
12-15, Chapman University, Economic Science Institute.
- Mago, Shakun & Samak, Anya & Sheremeta, Roman, 2013. "Facing Your Opponents: Social Identification and Information Feedback in Contests," MPRA Paper 47029, University Library of Munich, Germany.
- Shakun Mago & Anya Samek & Roman Sheremeta, 2014. "Facing Your Opponents: Social Identification and Information Feedback in Contests," Artefactual Field Experiments 00416, The Field Experiments Website.
- Sääksvuori, Lauri & Ramalingam, Abhijit, 2015.
"Bargaining under surveillance: Evidence from a three-person ultimatum game,"
Journal of Economic Psychology, Elsevier, vol. 51(C), pages 66-78.
- Lauri Saaksvuori & Abhijit Ramalingam, 2015. "Bargaining under surveillance: Evidence from a three-person ultimatum game," Working Paper series, University of East Anglia, Centre for Behavioural and Experimental Social Science (CBESS) 15-01, School of Economics, University of East Anglia, Norwich, UK..
- Busetta, Giovanni & Fiorillo, Fabio & Visalli, Emanuela, 2013. "Searching for a job is a beauty contest," MPRA Paper 49392, University Library of Munich, Germany.
- Asad, Sher Afghan & Banerjee, Ritwik & Bhattacharya, Joydeep, 2020.
"Do workers discriminate against their out-group employers? Evidence from the gig economy,"
ISU General Staff Papers
202002230800001098, Iowa State University, Department of Economics.
- Asad, Sher Afghan & Banerjee, Ritwik & Bhattacharya, Joydeep, 2020. "Do Workers Discriminate against Their Out-group Employers? Evidence from the Gig Economy," IZA Discussion Papers 13012, Institute of Labor Economics (IZA).
- Sanjit Dhami, 2017. "Human Ethics and Virtues: Rethinking the Homo-Economicus Model," CESifo Working Paper Series 6836, CESifo.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2021.
"Nonverbal content and trust: An experiment on digital communication,"
Economic Inquiry, Western Economic Association International, vol. 59(4), pages 1517-1532, October.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2021. "Nonverbal content and trust: An experiment on digital communication," ISER Discussion Paper 1128, Institute of Social and Economic Research, Osaka University.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2021. "Nonverbal content and trust: An experiment on digital communication," SciencePo Working papers Main halshs-03896292, HAL.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2021. "Nonverbal content and trust: An experiment on digital communication," Post-Print halshs-03896292, HAL.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2021. "Nonverbal content and trust: An experiment on digital communication," Post-Print hal-03341971, HAL.
- Zakaria Babutsidze & Nobuyuki Hanaki & Adam Zylbersztejn, 2021. "Nonverbal content and trust: An experiment on digital communication," SciencePo Working papers Main hal-03341971, HAL.
- Michèle Belot & Jeroen Ven, 2017.
"How private is private information? The ability to spot deception in an economic game,"
Experimental Economics, Springer;Economic Science Association, vol. 20(1), pages 19-43, March.
- Michele Belot & Jeroen van de Ven, 2013. "How private is private information? The ability to spot deception in an economic game," Edinburgh School of Economics Discussion Paper Series 237, Edinburgh School of Economics, University of Edinburgh.
- Belot, Michele & van de Ven, Jeroen, 2013. "How private is private information? The ability to spot deception in an economic game," SIRE Discussion Papers 2013-111, Scottish Institute for Research in Economics (SIRE).
- Dimant, Eugen, 2019.
"Contagion of pro- and anti-social behavior among peers and the role of social proximity,"
Journal of Economic Psychology, Elsevier, vol. 73(C), pages 66-88.
- Eugen Dimant, 2018. "Contagion of Pro- and Anti-Social Behavior Among Peers and the Role of Social Proximity," Discussion Papers 2018-04, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Eugen Dimant, 2020. "Contagion of Pro- and Anti-Social Behavior among Peers and the Role of Social Proximity," CESifo Working Paper Series 8263, CESifo.
- Sonntag, Axel & Zizzo, Daniel John, 2019. "Personal accountability and cooperation in teams," Journal of Economic Behavior & Organization, Elsevier, vol. 158(C), pages 428-448.
- Luccasen, R. Andrew & Thomas, M. Kathleen, 2014. "Monetary incentives versus class credit: Evidence from a large classroom trust experiment," Economics Letters, Elsevier, vol. 123(2), pages 232-235.
- Anthony Heyes & John A. List, 2016.
"Supply and Demand for Discrimination: Strategic Revelation of Own Characteristics in a Trust Game,"
American Economic Review, American Economic Association, vol. 106(5), pages 319-323, May.
- Anthony Heyes & John A. List, 2016. "Supply and Demand for Discrimination: Strategic Revelation of Own Characteristics in a Trust Game," NBER Working Papers 21953, National Bureau of Economic Research, Inc.
- Anthony Heyes & John List, 2016. "Supply and Demand for Discrimination: Strategic Revelation of Own Characteristics in a Trust Game," Artefactual Field Experiments 00448, The Field Experiments Website.
- Simin He & Theo Offerman & Jeroen van de Ven, 2017. "The Sources of the Communication Gap," Management Science, INFORMS, vol. 63(9), pages 2832-2846, September.
- Daniel J. Lee, 2016. "Racial bias and the validity of the Implicit Association Test," WIDER Working Paper Series 053, World Institute for Development Economic Research (UNU-WIDER).
- Chen, Daniel & Hopfensitz, Astrid & van Leeuwen, Boris & van de Ven, Jeroen, 2019.
"The Strategic Display of Emotions,"
Discussion Paper
2019-014, Tilburg University, Center for Economic Research.
- Chen, Daniel & Hopfensitz, Astrid & van Leeuwen, Boris & van de Ven, Jeroen, 2019. "The Strategic Display of Emotions," Other publications TiSEM ab45cbcc-1ea1-4762-b5c9-e, Tilburg University, School of Economics and Management.
- Daniel J. Lee, 2016. "Racial bias and the validity of the Implicit Association Test," WIDER Working Paper Series wp-2016-53, World Institute for Development Economic Research (UNU-WIDER).
- Tim Lohse & Salmai Qari, 2016.
"Dubious versus trustworthy faces: what difference does it make for tax compliance?,"
Applied Economics Letters, Taylor & Francis Journals, vol. 23(6), pages 394-401, April.
- Kai A. Konrad & Tim Lohse & Salmai Qari, 2013. "Dubious Versus Trustworthy Faces - What Difference Does it Make for Tax Compliance?," CESifo Working Paper Series 4373, CESifo.
- Adriana Breaban & Charles N Noussair, 2018.
"Emotional State and Market Behavior [Bubbling with excitement: en experiment],"
Review of Finance, European Finance Association, vol. 22(1), pages 279-309.
- Breaban, A. & Noussair, C.N., 2013. "Emotional state and Market Behavior," Discussion Paper 2013-031, Tilburg University, Center for Economic Research.
- Adriana Breaban & Charles N. Noussair, 2013. "Emotional State and Market Behavior," Working Papers 2013/08, Economics Department, Universitat Jaume I, Castellón (Spain).
- Breaban, A. & Noussair, C.N., 2013. "Emotional state and Market Behavior," Other publications TiSEM bddeccb6-caf4-4556-901d-3, Tilburg University, School of Economics and Management.
- Luo, Jun & Wang, Xinxin, 2020. "Hukou identity and trust—Evidence from a framed field experiment in China," China Economic Review, Elsevier, vol. 59(C).
- Mujcic, Redzo & Frijters, Paul, 2015.
"Conspicuous consumption, conspicuous health, and optimal taxation,"
Journal of Economic Behavior & Organization, Elsevier, vol. 111(C), pages 59-70.
- Redzo Mujcic & Paul Frijters, 2013. "Conspicuous Consumption, Conspicuous Health, and Optimal Taxation," Discussion Papers Series 483, School of Economics, University of Queensland, Australia.
- Carlos Alós-Ferrer & Jaume García-Segarra & Alexander Ritschel, 2018. "The Big Robber Game," ECON - Working Papers 291, Department of Economics - University of Zurich.
- Wozniak, David & MacNeill, Timothy, 2020. "Racial discrimination in the lab: Evidence of statistical and taste-based discrimination," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 85(C).
- Anya Savikhin & Roman Sheremeta, 2010.
"Visibility of Contributions and Cost of Information: An Experiment on Public Goods,"
Working Papers
10-22, Chapman University, Economic Science Institute.
- Samak, Anya & Sheremeta, Roman, 2013. "Visibility of Contributors and Cost of Information: An Experiment on Public Goods," MPRA Paper 46779, University Library of Munich, Germany.
- Ginny Seung Choi & Virgil Henry Storr, 2018. "Market institutions and the evolution of culture," Evolutionary and Institutional Economics Review, Springer, vol. 15(2), pages 243-265, December.
- Schniter, E. & Shields, T.W. & Sznycer, D., 2020.
"Trust in humans and robots: Economically similar but emotionally different,"
Journal of Economic Psychology, Elsevier, vol. 78(C).
- Timothy Shields & Eric Schniter & Daniel Sznycer, 2018. "Trust in Humans and Robots: Economically Similar but Emotionally Different," Working Papers 18-22, Chapman University, Economic Science Institute.
- Anya Samek & Roman M. Sheremeta, 2016.
"When Identifying Contributors is Costly: An Experiment on Public Goods,"
Southern Economic Journal, John Wiley & Sons, vol. 82(3), pages 801-808, January.
- Anya Savikhin Samek & Roman M. Sheremeta, 2014. "When Identifying Contributors is Costly: An Experiment on Public Goods," Working Papers 14-04, Chapman University, Economic Science Institute.
- Samek, Anya & Sheremeta, Roman, 2015. "When Identifying Contributors is Costly: An Experiment on Public Goods," MPRA Paper 61903, University Library of Munich, Germany.
- Anya Samek & Roman Sheremeta, 2014. "When Identifying Contributors is Costly: An Experiment on Public Goods," Artefactual Field Experiments 00432, The Field Experiments Website.
- Donja Darai & Silvia Grätz, 2012. "Attraction and cooperative behavior," ECON - Working Papers 082, Department of Economics - University of Zurich, revised Jun 2013.
- Eiji Yamamura & Ryohei Hayashi & Yoshiro Tsutsui & Fumio Ohtake, 2022.
"Racers’ attractive looks, popularity, and performance: how do speedboat racers react to fans’ expectations?,"
The Japanese Economic Review, Springer, vol. 73(4), pages 597-623, October.
- Eiji Yamamura & Ryohei Hayashi & Yoshiro Tsutsui & Fumio Ohtake, 2018. "Racers f attractive looks, popularity, and performance: How do speedboat racers react to fans f expectations?," Discussion Papers in Economics and Business 18-28, Osaka University, Graduate School of Economics.
- Cadsby, C. Bram & Du, Ninghua & Song, Fei & Yao, Lan, 2015.
"Promise keeping, relational closeness, and identifiability: An experimental investigation in China,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 57(C), pages 120-133.
- C. Bram Cadsby & Ninghua Du & Fei Song & Lan Yao, 2014. "Promise Keeping, Relational Closeness, And Identifiability: An Experimental Investigation In China," Working Papers 1405, University of Guelph, Department of Economics and Finance.
- Balafoutas, Loukas & Fornwagner, Helena & Grosskopf, Brit, 2023.
"Predictably competitive? What faces can tell us about competitive behavior,"
Games and Economic Behavior, Elsevier, vol. 142(C), pages 931-940.
- Loukas Balafoutas & Helena Fornwagner & Brit Grosskopf, 2021. "Predictably competitive? What faces can tell us about competitive behavior," Discussion Papers 2107, University of Exeter, Department of Economics.
- Breaban, A.G., 2014. "Behavior and asset markets : Individual decisions, emotions and fundamental value trajectories," Other publications TiSEM a20e6a40-f15e-4331-83cb-c, Tilburg University, School of Economics and Management.
- Ert, Eyal & Fleischer, Aliza & Magen, Nathan, 2016. "Trust and reputation in the sharing economy: The role of personal photos in Airbnb," Tourism Management, Elsevier, vol. 55(C), pages 62-73.
- Dimant, Eugen, 2015.
"On Peer Effects: Behavioral Contagion of (Un)Ethical Behavior and the Role of Social Identity,"
MPRA Paper
68732, University Library of Munich, Germany.
- Eugen Dimant, 2016. "On Peer Effects: Contagion of Pro- and Anti-Social Behavior in Charitable Giving and The Role of Social Identity," PPE Working Papers 0006, Philosophy, Politics and Economics, University of Pennsylvania.
- Eugen Dimant, 2017. "On Peer Effects: Contagion of Pro- and Anti-Social Behavior and the Role of Social Cohesion," Discussion Papers 2017-06, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Eugen Dimant, 2018. "Contagion of Pro- and Anti-Social Behavior Among Peers and the Role of Social Proximity," Discussion Papers 2018-04, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Dilmaghani, Maryam, 2020. "Beauty perks: Physical appearance, earnings, and fringe benefits," Economics & Human Biology, Elsevier, vol. 38(C).
- Du, Ninghua & Song, Fei & Cadsby, C. Bram, 2022.
"You cannot judge a book by its cover: Evidence from a laboratory experiment on recognizing generosity from facial information,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
- Ninghua Du & Fei Song & C. Bram Cadsby, 2020. "You Cannot Judge a Book by Its Cover: Evidence from a Laboratory Experiment on Recognizing Generosity from Facial Information," Working Papers 2007, University of Guelph, Department of Economics and Finance.
- Xu, Xun & Zeng, Shuo & He, Yuanjie, 2021. "The impact of information disclosure on consumer purchase behavior on sharing economy platform Airbnb," International Journal of Production Economics, Elsevier, vol. 231(C).
- David, Wozniak & Tim, MacNeill, 2015. "Lies, Discrimination, and Internalized Racism: Findings from the lab," MPRA Paper 67541, University Library of Munich, Germany.
- repec:spo:wpmain:info:hdl:2441/3r19808hvq8dlb97k36cbcqihj is not listed on IDEAS
- J Jobu Babin, 2020. "Linguistic signaling, emojis, and skin tone in trust games," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-14, June.
- Lohse, Tim & Konrad, Kai A. & Qari, Salmai, 2014. "Deception Choice and Audit Design - The Importance of Being Earnest," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100577, Verein für Socialpolitik / German Economic Association.
- Boris van Leeuwen & Charles N. Noussair & Theo Offerman & Sigrid Suetens & Matthijs van Veelen & Jeroen van de Ven, 2018.
"Predictably Angry—Facial Cues Provide a Credible Signal of Destructive Behavior,"
Management Science, INFORMS, vol. 64(7), pages 3352-3364, July.
- Noussair, Charles N. & Offerman, Theo & Suetens, Sigrid & Van de Ven, Jeroen & Van Leeuwen, Boris & Van Veelen, Matthijs, 2014. "Predictably angry: Facial cues provide a credible signal of destructive behavior," IAST Working Papers 14-15, Institute for Advanced Study in Toulouse (IAST).
- Bradley J. Ruffle & Ze'ev Shtudiner, 2015.
"Are Good-Looking People More Employable?,"
Management Science, INFORMS, vol. 61(8), pages 1760-1776, August.
- Bradley J. Ruffle & Ze’ev Shtudiner, 2010. "Are Good-Looking People More Employable?," Working Papers 1006, Ben-Gurion University of the Negev, Department of Economics.
- Friesen, Jane & Arifovic, Jasmina & Wright, Stephen C. & Ludwig, Andreas & Giamo, Lisa & Baray, Gamze, 2012. "Ethnic identity and discrimination among children," Journal of Economic Psychology, Elsevier, vol. 33(6), pages 1156-1169.
- Dwenger, Nadja & Lohse, Tim, 2019. "Do individuals successfully cover up their lies? Evidence from a compliance experiment," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 74-87.
- Camerer, Colin & Dreber, Anna & Forsell, Eskil & Ho, Teck-Hua & Huber, Jurgen & Johannesson, Magnus & Kirchler, Michael & Almenberg, Johan & Altmejd, Adam & Chan, Taizan & Heikensten, Emma & Holzmeist, 2016. "Evaluating replicability of laboratory experiments in Economics," MPRA Paper 75461, University Library of Munich, Germany.
- Anya Samek & Roman Sheremeta, 2013. "Recognizing Contributors and Cost of Information: An Experiment on Public Goods," Artefactual Field Experiments 00430, The Field Experiments Website.
- Congcong Li & An-Ping Lin & Hai Lu & Kevin Veenstra, 2020. "Gender and beauty in the financial analyst profession: evidence from the United States and China," Review of Accounting Studies, Springer, vol. 25(4), pages 1230-1262, December.