management measures involving cash and assets management,liquidity ratios and turns do not directly imply accounting information … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …This paper presents empirical evidence on applied analysis interdependences with created accounting policies and …

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 … methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit …

Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of … nonpublic information or abstain from trading, or managerial opportunism. Our classification scheme indicates that 65% of MFs … the economic determinants and consequences of management's decision to issue MFs …

-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is …

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 …. Second, I find evidence suggesting that the process of complying with some changes in GAAP alters managers' information sets …

attention to cost reduction, cost management and cost control in order to remain increasingly profitable. -- cost elements … ; productivity ; cost management ; cost reduction ; cost control and Profitability …

government's financial management, to examine the current state of the agencies' financial statements' audit and internal control … statements, most agencies' financial management systems are still marred with significant internal control weaknesses. More work … is needed to strengthen the control systems in federal government and to develop a financial management system that is …