Earnings management: emerging insights in theory, practice, and research
In: Springer series in accounting scholarship
24 Ergebnisse
Sortierung:
In: Springer series in accounting scholarship
In: Journal of accounting and public policy, Band 21, Heft 4-5, S. 281-286
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 20, Heft 3, S. 241-254
ISSN: 0278-4254
In: 2018 Canadian Academic Accounting Association (CAAA) Annual Conference
SSRN
In: Journal of accounting and public policy, Band 39, Heft 1, S. 106714
ISSN: 0278-4254
In: Journal of accounting and public policy, January 2020, Vol.39(1). DOI: 10.1016/j.jaccpubpol.2019.106714
SSRN
In: Decision sciences, Band 12, Heft 3, S. 471-485
ISSN: 1540-5915
An examination of budgetary slack behavior reveals that managerial characteristics and the economic environment may contribute to the failure of budgetary control systems.Large management‐controlled firms that operate in industries with high barriers to entry behave as if they allocate more slack resources when compared with owner‐controlled firms of similar size and market power. The results confirm that accounting operating‐income numbers reflect manifestations of slack behavior in the budgetary process. Management‐controlled firms in particular seem to act as if they fail to release and redistribute slack resources. It is concluded that budgetary slack behavior points to failures in the organization design that may lead to inefficient allocation of resources and to inferior profit performance.
In: Decision sciences, Band 6, Heft 2, S. 360-375
ISSN: 1540-5915
The importance of motivation in the managerial control process has been well noted in the accounting literature. However, despite its emphasis on motivation, the accounting literature says little about the specific relationships between motivation and accounting control systems.This paper will present an explicit, systematic statement of these relationships by means of a detailed comparison and synthesis of two previously unrelated models. One is a conventional accounting model of control, and the other is a comprehensive behavioral model of motivation. Our aim is to integrate behavioral concepts with accounting applications in order to work towards solutions of important problems involving motivation and management control systems.
In: The journal of business, Band 45, Heft 2, S. 258
ISSN: 1537-5374
SSRN
In: NYU Stern School of Business
SSRN
Working paper
In: FEDS Working Paper No. 2019-018
SSRN
Working paper
SSRN
Working paper
In: JFIN-D-22-00054
SSRN