Regulating the timing of disclosure: Insights from the acceleration of 10-K filing deadlines

We study the effects of regulating the timing of disclosure on the quality of accounting information, using a 2003 US regulatory change that accelerates 10-K filing deadlines as a research setting. Employing a difference-in-differences design, we find that the likelihood of issuing financial statements that are later restated increases for firms that are required to file more quickly, relative to firms whose filing practices are not affected by the regulatory change. This effect is particularly pronounced during the audit busy season, when auditors also face significant time pressure. These results are consistent with a tradeoff between how quickly accounting reports are required to be filed and the reliability of the resulting reports.     

The drivers of customer attractiveness,supplier satisfaction and preferred customer status: A literature review

In this paper, we focus on the preferential treatment of buyers by their suppliers. As there is a lack of detailed information regarding the reasons that suppliers serve some buyers better than others, our research addresses a supplier's evaluation of customers and how this evaluation can be influenced by buyers. To give an overview of the drivers of preferential treatment by suppliers, the provided literature review covers three research fields that are considered crucial to this issue: (i) customer attractiveness, (ii) supplier satisfaction and (iii) preferred customer status. By integrating these research topics, we provide a state-of-the-art analysis and overview of the various drivers of preferential treatment, build a preliminary conceptual model and suggest several directions for future research. The identification of the drivers and the resulting conceptual framework can serve as a stepping stone for additional research in this new field.     

Bringing Home the Bacon: The Relationships among Breadwinner Role,Performance, and Pay

We evaluate the relationships among breadwinner role, performance, and pay. Differences in pay are present despite limited differences in performance. We find a pay premium for primary‐breadwinner employees across gender, yet a pay penalty for secondary‐breadwinners employees only for women, suggesting an asymmetric relationship among breadwinner role, gender, and pay.     

大师手中的183年时光

香水,法国的最出名,而其中的王者,非＂娇兰＂莫属。有着183年历史的法国娇兰GUERLAIN,以她那特有的贵族气质与优雅浪漫的品质保障,奠定了它在法国及世界上的品牌地位。GUERLAIN是少数坚持出品和生产自主品牌的香氛世家,其五代调香师：Pierre-Fran.ois-Pascal、Aimé、Jacques、Jean-Paul以及现任法国娇兰传人Thierry Wasser都有着非凡的天赋。人们常说,GUERLAIN有着家族的印记,因为他们都有着一个共同的秘密,一个关于香味的特征：＂Guerlinade＂,影响了一代又一代传人。可以说,法国娇兰香水是＂将自己镌刻于他人的记忆中＂。他的传人一直崇尚简单的配方,这样可以将其直接萃取为精华,从而展示一种可以立即辨认的方向和身份。每一种配方都精心地保存在保险柜中,现在只有第五代传人ThierryWasser先生才有该保险箱的钥匙。