Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W3036958056', 'doi': 'https://doi.org/10.2139/ssrn.367540', 'title': 'The Effects of Incentive Contracts and Monitoring Mechanism on Honesty in Managerial Reporting', 'display_name': 'The Effects of Incentive Contracts and Monitoring Mechanism on Honesty in Managerial Reporting', 'publication_year': 2003, 'publication_date': '2003-01-01', 'ids': {'openalex': 'https://openalex.org/W3036958056', 'doi': 'https://doi.org/10.2139/ssrn.367540', 'mag': '3036958056'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.2139/ssrn.367540', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5012172167', 'display_name': 'Hung‐Chao Yu', 'orcid': 'https://orcid.org/0000-0002-9910-8083'}, 'institutions': [{'id': 'https://openalex.org/I87354575', 'display_name': 'National Chengchi University', 'ror': 'https://ror.org/03rqk8h36', 'country_code': 'TW', 'type': 'education', 'lineage': ['https://openalex.org/I87354575']}], 'countries': ['TW'], 'is_corresponding': True, 'raw_author_name': 'Hung-Chao Yu', 'raw_affiliation_strings': ['National Chengchi University'], 'affiliations': [{'raw_affiliation_string': 'National Chengchi University', 'institution_ids': ['https://openalex.org/I87354575']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': ['https://openalex.org/A5012172167'], 'corresponding_institution_ids': ['https://openalex.org/I87354575'], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 2, 'citation_normalized_percentile': {'value': 0.726573, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 66, 'max': 70}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10646', 'display_name': 'Experimental Behavioral Economics Studies', 'score': 0.9987, 'subfield': {'id': 'https://openalex.org/subfields/3311', 'display_name': 'Safety Research'}, 'field': {'id': 'https://openalex.org/fields/33', 'display_name': 'Social Sciences'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T10646', 'display_name': 'Experimental Behavioral Economics Studies', 'score': 0.9987, 'subfield': {'id': 'https://openalex.org/subfields/3311', 'display_name': 'Safety Research'}, 'field': {'id': 'https://openalex.org/fields/33', 'display_name': 'Social Sciences'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9981, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T10019', 'display_name': 'Corporate Finance and Governance', 'score': 0.9906, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/honesty', 'display_name': 'Honesty', 'score': 0.8826592}], 'concepts': [{'id': 'https://openalex.org/C2777293324', 'wikidata': 'https://www.wikidata.org/wiki/Q337349', 'display_name': 'Honesty', 'level': 2, 'score': 0.8826592}, {'id': 'https://openalex.org/C29122968', 'wikidata': 'https://www.wikidata.org/wiki/Q1414816', 'display_name': 'Incentive', 'level': 2, 'score': 0.8152434}, {'id': 'https://openalex.org/C89611455', 'wikidata': 'https://www.wikidata.org/wiki/Q6804646', 'display_name': 'Mechanism (biology)', 'level': 2, 'score': 0.7820893}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.60452205}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.3887302}, {'id': 'https://openalex.org/C162118730', 'wikidata': 'https://www.wikidata.org/wiki/Q1128453', 'display_name': 'Actuarial science', 'level': 1, 'score': 0.33042055}, {'id': 'https://openalex.org/C175444787', 'wikidata': 'https://www.wikidata.org/wiki/Q39072', 'display_name': 'Microeconomics', 'level': 1, 'score': 0.28317332}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.27388746}, {'id': 'https://openalex.org/C15744967', 'wikidata': 'https://www.wikidata.org/wiki/Q9418', 'display_name': 'Psychology', 'level': 0, 'score': 0.26330996}, {'id': 'https://openalex.org/C77805123', 'wikidata': 'https://www.wikidata.org/wiki/Q161272', 'display_name': 'Social psychology', 'level': 1, 'score': 0.18751642}, {'id': 'https://openalex.org/C111472728', 'wikidata': 'https://www.wikidata.org/wiki/Q9471', 'display_name': 'Epistemology', 'level': 1, 'score': 0.078976214}, {'id': 'https://openalex.org/C138885662', 'wikidata': 'https://www.wikidata.org/wiki/Q5891', 'display_name': 'Philosophy', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.2139/ssrn.367540', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 82, 'referenced_works': ['https://openalex.org/W122827134', 'https://openalex.org/W1484294342', 'https://openalex.org/W1500580513', 'https://openalex.org/W1515534126', 'https://openalex.org/W1525386668', 'https://openalex.org/W1573747990', 'https://openalex.org/W1593924347', 'https://openalex.org/W1599449303', 'https://openalex.org/W1599656298', 'https://openalex.org/W1917566546', 'https://openalex.org/W1964605269', 'https://openalex.org/W1964893510', 'https://openalex.org/W1971329961', 'https://openalex.org/W1974196684', 'https://openalex.org/W1983084915', 'https://openalex.org/W1989133995', 'https://openalex.org/W1989243247', 'https://openalex.org/W1993487407', 'https://openalex.org/W1999389835', 'https://openalex.org/W2004790818', 'https://openalex.org/W2020970716', 'https://openalex.org/W2029115417', 'https://openalex.org/W2046359676', 'https://openalex.org/W2048437406', 'https://openalex.org/W2049471976', 'https://openalex.org/W2050354056', 'https://openalex.org/W2052606913', 'https://openalex.org/W2064852380', 'https://openalex.org/W2073532071', 'https://openalex.org/W2079636556', 'https://openalex.org/W2081124617', 'https://openalex.org/W2087119732', 'https://openalex.org/W2088614566', 'https://openalex.org/W2103951518', 'https://openalex.org/W2106580408', 'https://openalex.org/W2113852397', 'https://openalex.org/W2119088634', 'https://openalex.org/W2120439698', 'https://openalex.org/W2125313549', 'https://openalex.org/W2134555263', 'https://openalex.org/W2135972058', 'https://openalex.org/W2147558664', 'https://openalex.org/W2157478658', 'https://openalex.org/W2166268433', 'https://openalex.org/W2169970285', 'https://openalex.org/W2314514573', 'https://openalex.org/W2315360633', 'https://openalex.org/W2315522667', 'https://openalex.org/W2317674043', 'https://openalex.org/W2318646719', 'https://openalex.org/W2319043876', 'https://openalex.org/W2319837487', 'https://openalex.org/W2322407463', 'https://openalex.org/W2325933838', 'https://openalex.org/W2327925586', 'https://openalex.org/W2330211452', 'https://openalex.org/W2334152519', 'https://openalex.org/W2489549061', 'https://openalex.org/W2565817711', 'https://openalex.org/W29283245', 'https://openalex.org/W2994554556', 'https://openalex.org/W3106889297', 'https://openalex.org/W3122055200', 'https://openalex.org/W3122300128', 'https://openalex.org/W3122727044', 'https://openalex.org/W3122742862', 'https://openalex.org/W3123173048', 'https://openalex.org/W3123722278', 'https://openalex.org/W3124184788', 'https://openalex.org/W3124723151', 'https://openalex.org/W3125253199', 'https://openalex.org/W3125405027', 'https://openalex.org/W3125982850', 'https://openalex.org/W38193589', 'https://openalex.org/W4230957049', 'https://openalex.org/W4240582808', 'https://openalex.org/W4245192113', 'https://openalex.org/W4245493755', 'https://openalex.org/W4246163667', 'https://openalex.org/W4247263526', 'https://openalex.org/W4253144156', 'https://openalex.org/W4253606591'], 'related_works': ['https://openalex.org/W2382571223', 'https://openalex.org/W2382363130', 'https://openalex.org/W2379032202', 'https://openalex.org/W2376101501', 'https://openalex.org/W2374095024', 'https://openalex.org/W2369889065', 'https://openalex.org/W2368490655', 'https://openalex.org/W2366296021', 'https://openalex.org/W2361112116', 'https://openalex.org/W2355932053'], 'abstract_inverted_index': {'This': [0, 111], 'study': [1], 'experimentally': [2], 'examines': [3], 'the': [4, 24, 54, 65, 71, 80, 83, 118, 152, 164, 169, 176, 183, 186, 207, 225, 231, 239], 'effects': [5], 'of': [6, 31, 75, 85, 120, 185, 224, 234, 256], 'incentive': [7, 121, 203], 'contract': [8, 53, 81, 100, 122, 149, 204, 246], 'types': [9, 101, 247], 'and': [10, 19, 73, 88, 95, 102, 182, 198, 221, 237, 249, 262], 'monitoring': [11, 86, 103, 138, 252], 'mechanism': [12, 104, 139], 'on': [13, 117], "manager's": [14, 107, 142], 'honesty': [15, 143, 196], 'in': [16, 146, 205], 'managerial': [17, 260], 'reporting': [18, 109, 236], 'firm': [20, 129, 242], 'profit.': [21, 200], 'I': [22], 'adopt': [23], 'laboratory': [25], 'experiments': [26, 44], 'to': [27, 140, 216, 259], 'test': [28], 'a': [29, 35, 115, 137, 147, 157, 161, 167, 212, 222, 251], 'series': [30], 'hypotheses': [32], 'derived': [33], 'from': [34, 42], 'one-period': [36], 'agency': [37, 67], 'model.': [38], 'The': [39, 254], 'experimental': [40], 'results': [41, 258], 'eight': [43], 'reveal': [45], 'several': [46], 'important': [47], 'findings.': [48], 'First,': [49], 'no': [50], 'matter': [51], 'what': [52], 'subjects': [55], 'face,': [56], 'they': [57], 'generally': [58], 'do': [59], 'not': [60, 126], 'lie': [61], 'as': [62, 64, 136], 'often': [63], 'conventional': [66], 'theory': [68], 'predicts.': [69], 'However,': [70], 'extent': [72], 'magnitude': [74], 'lying': [76], 'are': [77, 266], 'affected': [78], 'by': [79, 124, 156, 211], 'types,': [82], 'existence': [84], 'mechanism,': [87], "subjects'": [89, 195], 'fairness': [90], 'consideration': [91], 'between': [92], "firm's": [93, 199], 'profit': [94, 243], 'their': [96], 'own': [97], 'payoffs.': [98], 'Second,': [99], 'jointly': [105], 'affect': [106, 194], 'honest': [108, 235], 'behavior.': [110, 144], 'result': [112], 'implies': [113], 'that': [114], 'focus': [116], 'design': [119], 'is': [123, 154, 209], 'itself': [125], 'enough.': [127], 'A': [128], 'should': [130], 'also': [131], 'consider': [132], 'other': [133], 'controls': [134], 'such': [135], 'induce': [141, 230], 'Finally,': [145], 'threshold-type': [148], '(in': [150], 'which': [151, 206], 'manager': [153, 208], 'paid': [155, 210], 'fixed': [158, 213], 'salary': [159, 214], 'plus': [160], 'bonus': [162], 'if': [163], 'output': [165, 174, 180, 227], 'exceeds': [166], 'threshold),': [168], 'bonus-sharing': [170], 'scheme': [171], '(i.e.,': [172, 188], 'incremental': [173], 'beyond': [175], 'threshold': [177, 187, 220], 'vs.': [178, 190], 'absolute': [179, 226], 'value)': [181], 'determination': [184], 'internally': [189], 'externally': [191, 218], 'determined)': [192], 'significantly': [193], 'behavior': [197], 'Specifically,': [201], 'an': [202, 217], 'up': [215], 'determined': [219], 'share': [223], 'alone': [228], 'can': [229], 'highest': [232], 'percentage': [233], 'produce': [238], 'second': [240], 'largest': [241], 'among': [244], 'all': [245], 'with': [248], 'without': [250], 'mechanism.': [253], 'implications': [255], 'these': [257], 'accounting': [261], 'corporate': [263], 'governance': [264], 'literature': [265], 'discussed.': [267]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3036958056', 'counts_by_year': [], 'updated_date': '2024-12-16T19:22:41.236782', 'created_date': '2020-06-25'}