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According to our data, 38.5% of S&P 1500 firms have at least one professor on their boards. Given the lack of research examining the roles and effects of academic faculty as members of boards of directors (professor-directors) on corporate outcomes, this study investigates whether firms with...
Persistent link: https://www.econbiz.de/10012971326
A good Professor achieves a three part mission of research, teaching and service. After elaborating on this mission, I provide some broad strategies for accomplishing it: know when to say no; don't try to win the measurement game; don't be a jerk (in the technical sense); “think otherwise”,...
Persistent link: https://www.econbiz.de/10013015991
higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …
Persistent link: https://www.econbiz.de/10014502779
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012221919
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
Relevance of earnings for explaining equity prices is investigated by many value relevance studies. This study investigates whether fiscal year end earnings as a proxy for next period's earnings have additional information, beyond the information incorporated in contemporaneous equity price, for...
Persistent link: https://www.econbiz.de/10013117045
paper tends to make an exposition on the concept of commitment accounting as a way out of this problem. The methodology …
Persistent link: https://www.econbiz.de/10013098688
management accounting (EMA) should be an important a part of hotel management information system, with a particular focus on … reviews the role and relationship of environmental management accounting (EMA) in hotel management systems. It will discuss …
Persistent link: https://www.econbiz.de/10013099019