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division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a …
Persistent link: https://www.econbiz.de/10009477820
We apply these results to the issues of management accounting. First, through numerical examples, we provide the …
Persistent link: https://www.econbiz.de/10009484434
Source: Dissertation Abstracts International, Volume: 69-01, Section: A, page: 0274.
Persistent link: https://www.econbiz.de/10009472020
raise capital from an investor. A noisy accounting signal that is correlated with the prospects of the investment and thus … entrepreneur who can exert costly effort to improve the project profitability. An auditor observes an ex ante accounting signal …, the less the regulator prefers to conservative reporting. In contrast, when agency costs increase, accounting policy …
Persistent link: https://www.econbiz.de/10009472442
With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …
Persistent link: https://www.econbiz.de/10009475118
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …
Persistent link: https://www.econbiz.de/10009475121
Economic Value Added has been discussed as a financial metric since its creation by Stern Stewart & Co. in the 1980s. Closely tied to value investing, which was pioneered by Benjamin Graham in the late 1920s and early 1930s, E.V.A. has been applied both as a tool for valuation by investors and...
Persistent link: https://www.econbiz.de/10009475123
I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the...
Persistent link: https://www.econbiz.de/10009475429
string firms, on average, break their earnings string patterns because they ran out of accounting flexibility. However, there …
Persistent link: https://www.econbiz.de/10009475430
I examine the relation between a corporate commitment to increased disclosure and measures of liquidity, information asymmetry, and cost of equity capital. Relative to prior research on voluntary disclosure, I use a composite, ex ante measure of commitment based in social psychology and measure...
Persistent link: https://www.econbiz.de/10009475433