Environmental considerations are receiving increased attention in the corporate setting by several groups including top management, employees, regulators, environmentalists and the capital markets. Although claims are routinely made that good environmental performance should lead to good...

The emerging view among managers and academicians argues for an expanded reporting system to provide more comprehensive information about organizational performance, including internal strategic performance variables. Little systematically-gathered evidence is available, however, concerning the...

An emerging view among managers and academicians argues for an expanded reporting system to provide more comprehensive information about organizational performance, including internal strategic performance variables, although there is little systematically gathered evidence on the views of the...

The emerging view among managers and academicians argues for an expanded reporting system to provide more comprehensive information about organizational performance. Little systematically-gathered evidence is available, however, concerning the views of the investment community on this matter....

Environmental issues provide a unique, timely, and important focus for an integrated course in accounting and demonstrate how accounting information is, or can be, used to support corporate environmental strategy and assess environmental performance. This type of course offers an opportunity to...

Short-run maximization of firm profits provides the sole justification for transfers at marginal cost. This conclusion is based, however, on a theory of the firm that ignores precisely those information and agency costs that make transfer pricing necessary. An alternative approach is to...

Short-run maximization of firm profits provides the sole justification for transfers at marginal cost. This conclusion is based, however, on a theory of the firm that ignores precisely those information and agency costs that make transfer pricing necessary. An alternative approach is to...