Similar Search Results

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

Foster, Benjamin P.; Mueller, John M.; Shastri, Trimbak - 2016

The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed...

Persistent link: https://www.econbiz.de/10014126185

An Examination of the Relationship Among World-Class Manufacturing Practices, Non-Financial Performance Measures, and Firm Profitability

Fullerton, Rosemary; McWatters, Cheryl Susan - 2003

World-class manufacturing (WCM) emphasizes excellence through lean production practices of continuous improvement and is incorporated within the broad definitions of just-in-time (JIT) and total quality management (TQM). Increased profitability from implementation of these practices is generally...

Persistent link: https://www.econbiz.de/10014075250

The Interplay between Forward-Looking Measures and Target Setting

Bouwens, Jan; Kroos, Peter - 2017

We examine whether financial targets are based on both forward-looking and financial information, rather than on financial information only. We collect sales and performance appraisal data of store managers in a retail chain. The firm issues directives focused on the provision of excellent...

Persistent link: https://www.econbiz.de/10014034326

Cost Analysis for Decision Making and Control : Marginal Costing versus Absorption Costing

Lakmal, Darshana - 2014

Purpose – Management requires adequate, systematic and useful cost data and reports to manage a business enterprise and to achieve its business objectives. The useful information provided by cost records and reports in cost accounting assist management in making their decisions. Therefore,...

Persistent link: https://www.econbiz.de/10014037429

Jit Adoption : The Effects of Inventory Valuation Method, Lifo Reserves, and Financial Reporting and Tax Incentives

Kinney, Michael; Wempe, William F. - 2007

We examine whether adoption of a fundamental business technology, JIT, is influenced by financial reporting and tax incentives. We find that adoption decisions are influenced by the interaction of firms' LIFO reserve levels with their income smoothing, debt covenant, and tax incentives. We also...

Persistent link: https://www.econbiz.de/10014120069

Longitudinal Study on the Performance of U.S. Pharmaceutical Firms : The Increasing Role of Marketing

Pattikawa, Lenny H. - 2014

Nowadays, the U.S. pharmaceutical industry has been under thorough scrutiny. Popular press claims of intensive marketing activities that go beyond R&D, the strong increase of me-too drugs, and, at the same time, the high industry profitability have contributed to public skepticism. Despite this...

Persistent link: https://www.econbiz.de/10014026254

Lagged Effects of R&D Investment on Corporate Market Value : Evidence from Manufacturing Firms Listed in Chinese Stock Markets

Lee, Jung Wan - 2022

The study examines lagged economic effects of research and development (R&D) investment on the market value of manufacturing firms listed on the Shanghai Stock Exchange or the Shenzhen Stock Exchange in China. This study applies panel data analysis methods to address the following issues: 1)...

Persistent link: https://www.econbiz.de/10013294421

Exploring the Cybersecurity Spillover Effect : How Customer Data Breaches Affect Supplier Cost Management Strategies

Hu, Nan; Liang, Peng; Xue, Fujing - 2023

paper, we explore the spillover effect of customer firms’ data breaches on their upstream supplier firms’ cost management … by customer firms are associated with a decrease in cost stickiness among supplier firms. Furthermore, the reductions in … supplier cost stickiness are stronger if suppliers are managed by CEOs from national cultural groups with high uncertainty …

Persistent link: https://www.econbiz.de/10014360475

Asymmetric Inventory Management and the Direction of Sales Changes

Hwang, Iny; Jung, Taejin; Lee, Woo-Jong; Yang, Daniel - 2020

We study manufacturing firms’ asymmetric inventory investment in response to sales changes. Focusing on the costs of resource adjustment and stockout which likely differ in sales-increasing and sales-decreasing periods, we predict and find that inventory investment declines less during periods...

Persistent link: https://www.econbiz.de/10014361842

Does the Bullwhip Matter Economically? A Cross-Sectional Firm-Level Analysis

Baron, Opher; Callen, Jeffrey L.; Segal, Dan - 2023

One of the critical factors that impacts outsourcing decisions in supply chains is the bullwhip effect (BE). This effect refers to the ubiquitous phenomenon whereby firm-level production is more volatile than its demand. The literature assumes that the BE increases costs and reduces...

Persistent link: https://www.econbiz.de/10014345199