This study develops a theoretical product cost framework independent of cost assignment concepts. The framework is used in conjunction with cooperative game-theory concepts to develop constructs for evaluating the accuracy of competing cost systems. Cooperative game theory provides rational,...

This study develops a theoretical product cost framework independent of cost assignment concepts. The framework is used in conjunction with cooperative game theory concepts to develop constructs for evaluating the accuracy of competing cost systems. Cooperative game theory provides rational,...

Purpose To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate whether the profit impact of ABC usage is affected by higher-quality information systems....

This study investigates the relationship between environmental performance and productive efficiency in the United States electric utility industry before and after the 1990 Clean Air Act Amendments. Using Data Envelopment Analysis (DEA), cross-sectional examinations reveal lower polluting...

Purpose – Prior work claims that the CAPM is mis‐specified based on evidence that beta and idiosyncratic variables such as size, book‐to‐market, and price‐earnings ratios combine to explain average cross‐sectional variation in stock returns. This paper set out to reexamine this...

Purpose - Prior work claims that the CAPM is mis-specified based on evidence that beta and idiosyncratic variables such as size, book-to-market, and price-earnings ratios combine to explain average cross-sectional variation in stock returns. This paper set out to reexamine this research by...