SSRN Managerial Accounting eJournal

1.

Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure

Michael C. Jensen, A THEORY OF THE FIRM: GOVERNANCE, RESIDUAL CLAIMS AND ORGANIZATIONAL FORMS, Harvard University Press, December 2000, Journal of Financial Economics (JFE), Vol. 3, No. 4, 1976

Number of pages: 78 Posted: 19 Jul 1998 Last Revised: 18 May 2013

Accepted Paper Series

Michael C. Jensen and William H. Meckling

SSRN and Simon School, University of Rochester (Deceased)

Downloads 122,739

2.

Agency Cost Of Free Cash Flow, Corporate Finance, and Takeovers

American Economic Review, Vol. 76, No. 2, May 1986

Number of pages: 15 Posted: 25 Mar 1999

Accepted Paper Series

Michael C. Jensen

SSRN

Downloads 41,182

3.

Separation of Ownership and Control

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998, and Journal of Law and Economics, Vol. 26, June 1983

Number of pages: 32 Posted: 29 Nov 1998

Accepted Paper Series

Eugene F. Fama and Michael C. Jensen

University of Chicago - Finance and SSRN

Downloads 34,325

4.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004

Working Paper Series

Robert S. Kaplan and Steven R. Anderson

Harvard Business School and Acorn Systems, Inc.

Downloads 20,139

5.

Executive Compensation

Number of pages: 91 Posted: 19 May 1999

Working Paper Series

Kevin J. Murphy

University of Southern California - Marshall School of Business

Downloads 18,781

6.

Three Residual Income Valuation Methods and Discounted Cash Flow Valuation

Number of pages: 12 Posted: 16 Jan 2002 Last Revised: 18 Nov 2015

Working Paper Series

Pablo Fernandez

University of Navarra - IESE Business School

Downloads 18,400

7.

Evidence on EVA

Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999

Number of pages: 27 Posted: 20 Sep 1999

Accepted Paper Series

Gary C. Biddle, Robert M. Bowen and James S. Wallace

University of Melbourne, Department of Accounting, Faculty of Business and Economics, University of San Diego - Department of Accountancy and Claremont Colleges - Peter F. Drucker Graduate School of Management

Downloads 15,515

8.

Cash Flow Is a Fact: Net Income Is Just an Opinion

Number of pages: 10 Posted: 25 Sep 2002 Last Revised: 18 Nov 2015

Working Paper Series

Pablo Fernandez

University of Navarra - IESE Business School

Downloads 14,719

9.

Specific and General Knowledge and Organizational Structure

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998, CONTRACT ECONOMICS, pp. 251-274, Lars Werin and Hans Wijkander, eds., Blackwell, Oxford, 1992, Journal Of Applied Corporate Finance, Vol. 8, No. 2, Summer 1995

Number of pages: 33 Posted: 01 Sep 1995 Last Revised: 17 Jan 2011

Accepted Paper Series

Michael C. Jensen and William H. Meckling

SSRN and Simon School, University of Rochester (Deceased)

Downloads 14,714

10.

EVA and Cash Value Added Do NOT Measure Shareholder Value Creation

Number of pages: 10 Posted: 05 Jun 2001 Last Revised: 22 Nov 2015

Working Paper Series

Pablo Fernandez

University of Navarra - IESE Business School

Downloads 14,456

11.

The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems

Michael C. Jensen, A THEORY OF THE FIRM: GOVERNANCE, RESIDUAL CLAIMS AND ORGANIZATIONAL FORMS, Harvard University Press, December 2000; Journal of Finance, July 1993

Number of pages: 65 Posted: 09 May 1999 Last Revised: 14 Sep 2011

Accepted Paper Series

Michael C. Jensen

SSRN

There are 3 versions of this paper

Downloads 13,426

12.

Paying People to Lie: The Truth About the Budgeting Process

Harvard NOM Research Paper No. 01-03, and HBS Working Paper No. 01-072

Number of pages: 28 Posted: 30 Apr 2001

Working Paper Series

Michael C. Jensen

SSRN

There are 3 versions of this paper

Downloads 13,255

13.

Compensation and Incentives: Practice vs. Theory

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998; Journal of Finance, Vol. 63, No. 3, pp. 593-616, July 1998

Number of pages: 38 Posted: 24 Sep 1998

Accepted Paper Series

George P. Baker, Michael C. Jensen and Kevin J. Murphy

HBS Negotiations, Organizations and Markets Unit, SSRN and University of Southern California - Marshall School of Business

Downloads 10,501

14.

Activity-Based Costing System Advantages and Disadvantages

Number of pages: 12 Posted: 03 Feb 2005

Working Paper Series

Metin Reyhanoglu

Mustafa Kemal University-Faculty of Economics and Administrative Sciences

Downloads 10,461

15.

Performance Pay and Top Management Incentives

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998

Number of pages: 50 Posted: 08 Mar 2001

Accepted Paper Series

Kevin J. Murphy and Michael C. Jensen

University of Southern California - Marshall School of Business and SSRN

Downloads 10,295

16.

Just Say No to Wall Street: Putting a Stop to the Earnings Game

Journal of Applied Corporate Finance, Vol. 14, No. 4, pp. 41-46, Winter 2002

Number of pages: 7 Posted: 17 Jan 2002 Last Revised: 18 May 2013

Accepted Paper Series

Joseph Fuller and Michael C. Jensen

The Monitor Company and SSRN

There are 3 versions of this paper

Downloads 10,268

17.

Corporate Budgeting Is Broken, Let's Fix It

Harvard NOM Working Paper No. 02-26

Number of pages: 12 Posted: 14 Aug 2002

Accepted Paper Series

Michael C. Jensen

SSRN

There are 3 versions of this paper

Downloads 10,153

18.

Value Creation and its Measurement: A Critical Look at EVA

Cuadernos de Administración, No. 22, pp. 7-31, June 2000,

Number of pages: 41 Posted: 19 May 1999 Last Revised: 01 Apr 2009

Accepted Paper Series

Ignacio Velez-Pareja

Grupo Consultor CAV Capital Advisory & Valuation

Downloads 9,849

19.

The Long-Term Effects of Hedge Fund Activism

Harvard Law School John M. Olin Center Discussion Paper No. 802, Columbia Law Review, Vol. 115, 2015, pp. 1085-1156, Columbia Business School Research Paper No. 13-66

Number of pages: 77 Posted: 07 Aug 2013 Last Revised: 02 Jul 2015

Accepted Paper Series

Lucian A. Bebchuk, Alon Brav and Wei Jiang

Harvard Law School, Duke University - Fuqua School of Business and Columbia Business School - Finance and Economics

There are 2 versions of this paper

Downloads 9,289

20.

The Wages of Failure: Executive Compensation at Bear Stearns and Lehman 2000-2008

Yale Journal on Regulation, Vol. 27, 2010, pp. 257-282, Harvard Law and Economics Discussion Paper No. 657, ECGI - Finance Working Paper No. 287

Number of pages: 31 Posted: 26 Nov 2009 Last Revised: 01 Dec 2010

Accepted Paper Series

Lucian A. Bebchuk, Alma Cohen and Holger Spamann

Harvard Law School, Tel Aviv University - Eitan Berglas School of Economics and Harvard Law School

Downloads 9,054

21.

Pay Without Performance: Overview of the Issues

Journal of Corporation Law, Vol. 30, No. 4, pp. 647-673, 2005, Journal of Applied Corporate Finance, Vol. 17, No. 4, pp. 8-22, 2005, Academy of Management Perspectives, pp. 5-24, February 2006, Harvard Law and Economics Discussion Paper No. 528

Number of pages: 16 Posted: 19 Jul 2005 Last Revised: 28 Apr 2009

Accepted Paper Series

Lucian A. Bebchuk and Jesse M. Fried

Harvard Law School and Harvard Law School

Downloads 9,022

22.

Divisional Performance Measurement

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998

Number of pages: 22 Posted: 29 Nov 1998 Last Revised: 17 Jan 2011

Accepted Paper Series

Michael C. Jensen and William H. Meckling

SSRN and Simon School, University of Rochester (Deceased)

There are 2 versions of this paper

Downloads 8,772

23.

Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard

Number of pages: 54 Posted: 09 Aug 2001

Working Paper Series

Mary A. Malina and Frank H. Selto

University of Colorado at Denver - Business School and University of Colorado, Boulder

There are 2 versions of this paper

Downloads 7,602

24.

Organization Theory and Methodology

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998, Accounting Review, Vol. LVIII, No. 2, pp. 319-339, April 1983

Number of pages: 37 Posted: 13 Aug 1998

Accepted Paper Series

Michael C. Jensen

SSRN

Downloads 7,597

25.

Accounting Information, Disclosure, and the Cost of Capital

Wharton Financial Institutions Center Working Paper Series #06-20

Number of pages: 47 Posted: 12 Oct 2005

Working Paper Series

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

There are 3 versions of this paper

Downloads 7,249

26.

Contracting Theory and Accounting

JAE Rochester Conference April 2000

Number of pages: 135 Posted: 17 Jan 2001

Working Paper Series

Richard A. Lambert

University of Pennsylvania - Accounting Department

There are 2 versions of this paper

Downloads 6,382

27.

The Relationship Between the Market Value of a Company and Internal Performance Measurements

Number of pages: 26 Posted: 07 Jan 1999

Working Paper Series

John H. Hall and L.M. Brummer

University of Pretoria and University of Pretoria

Downloads 5,831

28.

Coordination, Control, and the Management of Organizations: Course Notes (2nd of 4 Ccmo Documents)

Harvard Business School NOM Unit Working Paper No. 98-098

Number of pages: 110 Posted: 21 Apr 1998 Last Revised: 17 Jan 2011

Working Paper Series

Michael C. Jensen and William H. Meckling

SSRN and Simon School, University of Rochester (Deceased)

Downloads 5,827

29.

What's Really Wrong with U.S. Business Schools?

Number of pages: 25 Posted: 01 Aug 2005

Working Paper Series

Harry DeAngelo, Linda DeAngelo and Jerold L. Zimmerman

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Rochester - Simon Business School

Downloads 5,801

30.

The Cost of Debt

Number of pages: 16 Posted: 14 Feb 2001

Working Paper Series

Ian A. Cooper and Sergei A. Davydenko

London Business School and University of Toronto - Finance Area

Downloads 5,638

31.

Environmental Management Accounting: Techniques and Benefits

Jurnal Akuntansi Universitas Jember, Vol. 7, No. 1, pp. 23-35

Number of pages: 20 Posted: 22 Nov 2009

Accepted Paper Series

Dina Wahyuni

Swinburne University of Technology

Downloads 5,070

32.

Organizations and Markets: History and Development of the CCMO Course and the Field (1st of 4 CCMO documents)

Number of pages: 29 Posted: 21 Apr 1998

Case and Teaching Paper Series

Michael C. Jensen, George P. Baker, Carliss Y. Baldwin and Karen H. Wruck

SSRN, HBS Negotiations, Organizations and Markets Unit, Harvard Business School, Finance Unit and Ohio State University - Fisher College of Business, Department of Finance

Downloads 5,068

33.

Science, Specific Knowledge, and Total Quality Management

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998; Journal of Applied Corporate Finance, Vol. 10, No. 2, Summer 1997

Number of pages: 55 Posted: 29 Jan 1998

Accepted Paper Series

Karen H. Wruck and Michael C. Jensen

Ohio State University - Fisher College of Business, Department of Finance and SSRN

There are 2 versions of this paper

Downloads 4,996

34.

The Design and Use of Management Control Systems: An Extended Framework for Analysis

AAA 2006 Management Accounting Section (MAS) Meeting

Number of pages: 54 Posted: 04 Aug 2005

Working Paper Series

Aldonio Ferreira and David Otley

Monash University - Department of Accounting and Lancaster University

There are 2 versions of this paper

Downloads 4,870

35.

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

Number of pages: 42 Posted: 22 May 2003

Working Paper Series

Christopher D. Ittner, David F. Larcker and Marshall W. Meyer

University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - Management Department

There are 2 versions of this paper

Downloads 4,811

36.

Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management

Number of pages: 51 Posted: 12 Dec 2005

Working Paper Series

Shannon W. Anderson

University of California, Davis - Graduate School of Management

Downloads 4,799

37.

Balanced Scorecard in Indian Companies

Vikalpa, Vol. 30, No. 2, pp. 11-25, April-June 2005

Number of pages: 15 Posted: 13 Jul 2005

Accepted Paper Series

Manoj Anand, B. S. Sahay and Subhashish Saha

UIAMS, Panjab University, Chandigarh , Management Development Institute - Supply Chain Management Area and Securities Exchange Board of India

Downloads 4,676

38.

Coordination, Control, and the Management of Organizations: Course Content and Materials (3rd of 4 CCMO documents)

Number of pages: 71 Posted: 21 Apr 1998

Case and Teaching Paper Series

Karen H. Wruck and Michael C. Jensen

Ohio State University - Fisher College of Business, Department of Finance and SSRN

Downloads 4,671

39.

Coordination, Control, and the Management of Organizations: Practice Questions (4th of 4 CCMO documents)

Number of pages: 85 Posted: 20 Apr 1998

Case and Teaching Paper Series

Michael C. Jensen, William H. Meckling, George P. Baker and Karen H. Wruck

SSRN, Simon School, University of Rochester (Deceased), HBS Negotiations, Organizations and Markets Unit and Ohio State University - Fisher College of Business, Department of Finance

Downloads 4,516

40.

The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - A Field Study

Number of pages: 35 Posted: 02 Sep 1999

Working Paper Series

V. G. Narayanan and Ratna G. Sarkar

Harvard University - Accounting & Control Unit and Harvard University - General Management Unit

Downloads 4,395

41.

An Analysis of EVA and Other Measures of Firm Performance Based on Residual Income

Hankamer School of Business Working Paper

Number of pages: 30 Posted: 22 Jul 2003

Working Paper Series

John D. Martin, J. William Petty and Steve Rich

Baylor University - Department of Finance, Insurance & Real Estate, Baylor University - Department of Finance, Insurance & Real Estate and Baylor University - Department of Finance, Insurance & Real Estate

Downloads 4,152

42.

Practice Developments in Budgeting: An Overview and Research Perspective

Number of pages: 40 Posted: 28 Sep 2003

Working Paper Series

Stephen C. Hansen, David Otley and Wim A. Van der Stede

Naval Postgraduate School, Lancaster University and London School of Economics & Political Science (LSE)

There are 2 versions of this paper

Downloads 4,074

43.

An Economic Perspective on Transfer Pricing

Number of pages: 73 Posted: 26 Feb 2006 Last Revised: 27 May 2009

Working Paper Series

Robert F. Göx and Ulf Schiller

University of Zurich - Department of Business Administration (IBW) and University of Basel

Downloads 4,064

44.

In Search of Management Accounting Theory

Number of pages: 22 Posted: 26 Sep 2005

Working Paper Series

Teemu Malmi and Markus Granlund

Aalto University School of Business and Turku School of Economics

There are 2 versions of this paper

Downloads 3,876

45.

International Transfer Pricing Issues and Strategies for the Global Firm

Internal Auditing, 23(1): 12-19. 2008

Number of pages: 15 Posted: 22 Apr 2008 Last Revised: 06 May 2014

Accepted Paper Series

Molly Dean, Frederick J. Feucht and Murphy Smith

Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi

Downloads 3,848

46.

Executive Compensation at Fannie Mae: A Case Study of Perverse Incentives, Nonperformance Pay, and Camouflage

Journal of Corporation Law, Vol. 30, No. 4, pp. 807-822, 2005, UC Berkeley Public Law Research Paper No. 653125, Harvard Law and Economics Discussion Paper No. 505, February 2005

Number of pages: 15 Posted: 02 Feb 2005 Last Revised: 05 May 2009

Accepted Paper Series

Lucian A. Bebchuk and Jesse M. Fried

Harvard Law School and Harvard Law School

Downloads 3,649

47.

Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective

JAE Rochester Conference April 2000

Number of pages: 99 Posted: 14 Jan 2001

Working Paper Series

Christopher D. Ittner and David F. Larcker

University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Downloads 3,616

48.

What is the Optimal Method to Value a Football Club?

Number of pages: 32 Posted: 24 Mar 2013

Working Paper Series

Tom Markham

University of Reading - ICMA Centre

Downloads 3,615

49.

The Activity-Based Costing Method: Development and Applications

The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22

Number of pages: 17 Posted: 26 Jul 2010 Last Revised: 26 Jul 2010

Accepted Paper Series

Grégory Wegmann

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317

Downloads 3,600

50.

How to Gather Data Using a Web Crawler: An Application Using SAS to Search Edgar

Number of pages: 14 Posted: 09 Oct 2007

Working Paper Series

Joseph Engelberg and Srinivasan Sankaraguruswamy

University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting

Downloads 3,574

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