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Persistent link: https://www.econbiz.de/10009304234
We investigate whether ESG ratings predict future ESG news and the associated market reactions. We find that the consensus rating predicts future news, but its predictive ability diminishes for firms with large disagreement between raters. Relation between news and market reaction is moderated...
Persistent link: https://www.econbiz.de/10012511894
New Public Management (NPM) has been guiding public sector reform for about 25 years now. Its position on the design of effective management control structures rests on three key ideas: (1) performance improvement requires a results-oriented culture that emphasizes outcomes rather than inputs or...
Persistent link: https://www.econbiz.de/10014178831
Using archival data from the U.S. passenger airline industry, this study examines whether management control mechanisms aimed at mitigating moral hazard explain outsourcing decisions over and above transaction cost economics (TCE) determinants documented in prior research. Consistent with TCE...
Persistent link: https://www.econbiz.de/10014041804
This doctoral thesis describes the set-up and findings of an empirical study of management control system design and effectiveness. My central problem is to find out which control systems are effective given the circumstances. The Transaction Cost Theory of Management Control (Speklé, 2001a,...
Persistent link: https://www.econbiz.de/10014205887
methods, the paper contributes to knowledge by illustrating the way in which management accounting was used alongside other … changes to the reverse logistics processes of the organisation and the important role that management accounting played. It … also illustrates the use of management accounting in the pursuit of strategic and commercial advantage. As researchers, our …
Persistent link: https://www.econbiz.de/10014161481
auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors … perceiving more pressure from client management to accept the client's aggressive accounting react by increasing the size of the … proposed adjustment needed to bring the client's accounting into conformity with GAAP. However, we find that when client …
Persistent link: https://www.econbiz.de/10012972082
Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap...
Persistent link: https://www.econbiz.de/10013103375
This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...
Persistent link: https://www.econbiz.de/10013084321
Top management team (TMT) support has been identified as one of the most important critical factors to the success of management control systems (MCS) innovations. However, prior studies have taken TMT support for MCS innovations as a given rather than considering the factors that determine...
Persistent link: https://www.econbiz.de/10013061917