This study uses a homogeneous database of cross-sectional qualitative and quantitative data to analyze the relative performance of Just-in-time and non-JIT plants operating in the auto-parts and electronic components manufacturing industries. The multivariate tests show that JIT plants use...

The primary aim of the paper is to indicate the effects of e-business on the costs of supply chain activities. The empirical data have been collected through a case study in one b-2-b wholesaler company. To be able to analyse the cost effects of e-business solutions in a logistic chain, it is an...

In this paper we study the pay-for-performance relation for top executives in the computer industry and compare these findings with a large sample of firms from other manufacturing and service industries. For both CEO and the remaining four most highly compensated executives of the firm, we...

The call for disclosure of non-financial information has grown in response to the aware-ness that financial statements omit salient information about the company (Adams et al. 2011). This study follows earlier studies of non-financial disclosures of governance and corporate social responsibility...

This study offers empirical evidence of the principal top management styles in the emphasis of multiple forms of controls. In particular, it analyzed the principal styles in how top managers emphasize financial, nonfinancial and selected behavioral (action accountability) controls in the...

This study explores how the determinants of financial, nonfinancial and behavioural controls vary in foreign subsidiary manager performance evaluations. Possible impacts of the following factors are analyzed: extent of geographical dispersion, decentralization and perceived environmental...

Typical textbooks on corporate finance and forecasting and budgeting recommend closing and matching the financial statements what is known as a plug. A plug is a formula to match the Balance Sheet using the differences in some items listed in it in such a way that the accounting equation holds....

We show that project evaluation should be based on free cash flows at nominal prices. We present a case where the results from the constant price method are biased upwards and there is a risk to accept bad projects. It is a widespread practice to evaluate projects at constant prices. With an...

The UK Government has, from 2003/04, completed the transition from planning and controlling public expenditure in cash to the full implementation of resource budgeting. Accounting had already switched to the resource basis, with effect from 2001/02. The 2002 Spending Review was the first...

This paper reviews and proposes additional research concerning the role of publicly reported financial accounting information in the governance processes of corporations. We first review and analyze research on the use of financial accounting measures in managerial incentive plans and explore...