Showing 1 - 10 of 668
effect). This study has practical implications for regulators, corporations and investors, both in the USA and abroad. …
Persistent link: https://www.econbiz.de/10009459069
Quantification of uncertainty in predictions of nuclear waste repository performance is a requirement of Nuclear Regulatory Commission regulations governing the licensing of proposed geologic repositories for high-level radioactive waste disposal. One of the major uncertainties in these...
Persistent link: https://www.econbiz.de/10009436267
This study investigates the use of discretion by oil and gas companies in reporting financial performance and oil and gas reserve estimates during times of high political scrutiny resulting from increases in energy prices. Hypotheses tested in prior literature state that companies facing the...
Persistent link: https://www.econbiz.de/10009475002
these two accounting statements. Soo and Soo (1994) examine the long-term effect of the disclosure requirement under SFAS No …
Persistent link: https://www.econbiz.de/10009475063
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
Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before...
Persistent link: https://www.econbiz.de/10009477885
We apply these results to the issues of management accounting. First, through numerical examples, we provide the …
Persistent link: https://www.econbiz.de/10009484434
The institutional governance approach sees national economies embedded in a bundle of non-market types of coordination (e.g. corporate hierarchies, networks, associations and the state). Governance oriented research explores configurations of governance types in sectoral, regional and national...
Persistent link: https://www.econbiz.de/10009466397
Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada …
Persistent link: https://www.econbiz.de/10009459022
Persistent link: https://www.econbiz.de/10009638798