transparency) is positively associated with firm-level operational efficiency and access to external financing. Several cross … better-developed capital markets that facilitate capital allocation and production efficiency. Additional analyses using the …

elucidate the impact of accounting uniformity on resource allocation efficiency …

of an organisation's management control system play an important role in terms of explaining the effectiveness of … interdependencies arise among management control system elements and how they affect organizational effectiveness. Based on an in …

, industrial pricing strategies and determinants) and then attempted to show how pricing contributes to efficiency. Few special … management accountants (CMA), if we can prove our efficiency in pricing of products, we can ultimately enhance the efficiency of …

the financial position, only privileges the inherent ideal of market efficiency as the principal imperative to a firm …'s survival in a global market. This focus on free-market efficiency, with its disregard for social and public policy implications … efficiency - especially when emerging economies are vulnerable to questionable social cost in their efficiency race to join the …

In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …

assumes semi-strong information efficiency in the markets for capital and for corporate control; and/or the use of executive …, enhancing their own apparent performance.The consequences for economic efficiency can include: allocating control of a business …This paper explores some consequences for economic efficiency of creative accounting practices by merging companies. It …

hiring efficiency and provide evidence that high quality accounting reduces both over-investment in labor (over-hiring and … quality on net hiring efficiency is particularly strong in highly unionized industries. Finally, we also document that … accounting quality improves the efficiency of investments in labor, a key factor of production, and contribute to the emerging …