Purpose - The purpose of this paper is to explain how two task characteristics and two individual differences influence which heuristics individuals use, and as a results explain their decision performance when choosing ...

Theoretical models on moral hazard provide competing predictions on the incentive-risk relationship. These predictions are derived under the assumptions of homogeneous agents and exogenous risk. However, the existing ...

The increasing availability of social statistics in Latin America opens new possibilities in terms of accountability and incentive mechanisms for policy makers. This paper addresses these issues within the institutional ...

This paper examines the effect of task complexity on a firm’s decision to outsource and the mediating role of performance measure noise. Using insights from agency and transaction cost economics theories, we predict that ...

This paper analyses tax incentive policies for businesses in Latin American countries to promote the discussion and review of these instruments with the aim of building tax systems that foster investment, while continuing ...

Purpose – The purpose of this paper is to explain how two task characteristics and two individual differences influence which heuristics individuals use, and as a results explain their decision performance when choosing ...