Promotion Decisions and the Adoption of Explicit Potential Assessment

The authors thank our research partner for providing extensive access to data for the analysis. This paper benefited from comments and suggestions by Ranjani Krishnan (deputy editor), the associate editor, two anonymous reviewers, Mario Schabus, Karen Sedatole, Kristy Towry, and seminar participants at the 1st Cambridge Accounting Research Camp, 1st Labor and Accounting Group Conference, 6th Dutch Accounting Research Conference, 7th European Institute for Advanced Studies in Management Workshop on Talent Management, American Accounting Association Management Accounting Section Midyear Meeting, Erasmus University Rotterdam, International Symposium on Audit Research, Maastricht University, National Chengchi University, Swiss Winter Accounting Conference, University of Technology Sydney, and Victoria University of Wellington.