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Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

Persistent link: https://www.econbiz.de/10010250808

Private company finance and financial reporting

Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...

Persistent link: https://www.econbiz.de/10011646298

Causal inference in accounting research

Gow, Ian D.; Larcker, David F.; Reiss, Peter C. - 2016

This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in doing so. While some recent papers seek...

Persistent link: https://www.econbiz.de/10011864867

Management control in service activities : a 'new frontier'?

Malleret, Véronique - 2015

The first part of the paper presents the specificities of management control in service activities. The second part of … paper addresses the problems specific to the control of service companies. Based on a general model of cost vale creation in … a service company, it discusses some issues related to the organisation of control in multi-site and network companies …

Persistent link: https://www.econbiz.de/10010504005

How do accounting standards and insiders' incentives affect earnings management? Evidence from China

Zhang, Yuyang; Uchida, Konari; Bu, Hua - In: Emerging Markets Review 16 (2013) C, pp. 78-99

Chinese listed companies recently experienced two important institutional changes: split share structure reform (SSSR) and the mandatory adoption of IFRS-convergent new accounting standards (NAS). We find that the introduction of NAS significantly increased earnings management. Although we do...

Persistent link: https://www.econbiz.de/10010682552

Procurement and Governance Management ? Development of a Conceptual Procurement Model Based on Different Types of Control

Eriksson, Per Erik - In: management revue. Socio-economic Studies 17 (2006) 1, pp. 30-49

buying process, regarding different types of control, will affect the mechanisms? levels in the transaction relationship. The …

Persistent link: https://www.econbiz.de/10005704621

Competency Management: Balancing Between Commitment and Control

Heinsman, Hanneke; Hoogh, Annebel H.B. de; Koopman, Paul L. - In: management revue. Socio-economic Studies 17 (2006) 3, pp. 292-306

This study investigated the relationships between commitment and control approaches and the use of competency … and control approaches and the use of competency management (behavior). Regression analysis showed that perceived … behavioral control mediated the relation between commitment approach and behavior. Furthermore, the data revealed that attitude …

Persistent link: https://www.econbiz.de/10005771526

Should management earnings guidance be pooled? : classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales ; implications for...

Li, Edward X.; Wasley, Charles E.; Zimmerman, Jerold L. - 2012

Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of such studies is they pool MFs when drawing inferences about a specific motive. By ignoring the heterogeneous rationales managers have to issue MFs, pooling could lead to biased...

Persistent link: https://www.econbiz.de/10009571504

Measurement in financial reporting : the need for concepts

Barth, Mary E. - 2013

The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing Framework concepts,...

Persistent link: https://www.econbiz.de/10009763132

Corporate investment and changes in GAAP

Shroff, Nemit - 2012

This paper investigates whether changes in Generally Accepted Accounting Principles (GAAP) affect corporate investment decisions. Using a sample containing forty nine changes in GAAP, I find that changes in accounting rules affect investment decisions. I then examine two mechanisms through which...

Persistent link: https://www.econbiz.de/10010195104

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