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Managerial Accounting eJournal
1,349,998 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper Index Additions and Managed Earnings
Khine Kyaw and Luiz Vitiello
NTNU Business School and University of Essex - Essex Business School
Date Posted: June 27, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper A Study on the Impacts of ISO 9000 Certification on Firm’s Financial Performance in Malaysia
Nurul Nasuha Mohd Zuki
Universiti Teknologi MARA (UiTM) - Faculty of Business and Management
Date Posted: June 26, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Inelastic Labor Markets and Directors’ Reputational Incentives
Chris Armstrong, John D. Kepler and David Tsui
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and University of Southern California - Marshall School of Business
Date Posted: June 26, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Internet of Things (IoT) as an Innovative Strategic Cost Management Tool
CMA Lakshmana Rao Udandrao Sr.
Experienced Industry Professional
Date Posted: June 25, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Tainted Executives as Outside Directors
Leah Baer, Yonca Ertimur and Jingjing Zhang
University of Colorado at Boulder, Leeds School of Business, Department of Accounting, Students, University of Colorado at Boulder - Department of Accounting and McGill University - Desautels Faculty of Management
Date Posted: June 24, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Capacity Constraints and Asymmetric Cost Behavior
Eric Noreen
Fox Business School, Temple University
Date Posted: June 24, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and Optimization
Steen Nielsen
Department of Economics and Business Economics
Date Posted: June 23, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Static and Dynamic Indicators in the Analysis of Internal Sources of Companies’ Investments Financing
Journal of Modern Accounting and Auditing, 13, 2017, 3, 108-120.
Rajko M Bukvic, Radica Z. Pavlovic and Аlеksаndаr M. Gajic
Geographical Institute “Jovan Cvijić” SASA, Megatrend University - Faculty for Management in Zajecar and Higher School of Professional Business Studies
Date Posted: June 21, 2017
Accepted Paper Series
5 downloads

Measuring Employees Value: A Critical Study on Human Resources Accounting in India
Nader Naghshbandi
Hakim Nezami institution of higher education at Quchan-Iran
Date Posted: June 20, 2017
Working Paper Series

Incl. Electronic Paper The Impact of ABC Costing Systems to Solve Managerial Cost Problems: A Real Improvement, a Fad or a Fashion?
European Accounting and Management Review, Vol. 3, No. 1, p. 4-23, November 2016
Natàlia Cugueró-Escofet and M Angels Fito
University of Navarra, IESE Business School and Independent
Date Posted: June 19, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Effectiveness of 5S Practices
Rafiqa Nur Bazla Mohd Badzran
Universiti Teknologi MARA (UiTM) - UiTM Puncak Alam
Date Posted: June 16, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Financial Clusters, Industry Groups, and Stock Return Correlations
Andy Fodor, Randy D. Jorgensen and John D. Stowe
Ohio University, Creighton University and Ohio University
Date Posted: June 15, 2017
Working Paper Series
55 downloads

Incl. Electronic Paper To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Date Posted: June 15, 2017
Working Paper Series
53 downloads

Incl. Electronic Paper Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking
Benjamin P. Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 14, 2017
Working Paper Series
56 downloads

Incl. Electronic Paper The Ethical Implications of Human Resource Accounting
Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 2, 2017
O. Scott Stovall and John D. Neill
Abilene Christian University - College of Business Administration and Abilene Christian University - College of Business Administration
Date Posted: June 14, 2017
Accepted Paper Series
23 downloads

Incl. Electronic Paper Margin of Safety: Life History Strategies and the Effects of Socioeconomic Status and Macroeconomic Conditions on Self-Selection into Accounting
Justin Leiby and Paul E. Madsen
University of Georgia and University of Florida
Date Posted: June 13, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms in Nigeria (2010-2015)
EPH - International Journal of Business & Management Science, Vol. 2(3), p. 31-57, March 2017
Nestor Ndubuisi Amahalu, Mary-Fidelis Chidoziem Abiahu, Chike Leonard Nweze and Obi Juliet Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria - Enugu Campus
Date Posted: June 12, 2017
Accepted Paper Series
8 downloads

Incl. Electronic Paper Effect of Backflush Accounting on Financial Performance of Quoted Food and Beverage Firms in Nigeria
EPH - International Journal of Medical and Health Science, Vol. 2(3), p. 58-80, March 2017
Nestor Ndubuisi Amahalu, Chike Leonard Nweze and Obi Juliet Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria - Enugu Campus
Date Posted: June 12, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper CSR Practice on the Garments Sector: An Overall Investigation to Work Out an Effective Relationship between CSR & Accounting to Develop the Bangladeshi Garments Sector
Review of Integrative Business and Economics Research, Vol. 6, Issue 3, 2017
Tapos Kumar
SMUCT
Date Posted: June 08, 2017
Accepted Paper Series
5 downloads

Applicability of the Balanced Scorecard to Assess Performance of Al-Aqsa Media Network Institution in Gaza Strip
IUG Journal of Economics and Business (2016)
Bahaaeddin Alareeni and Hani Ahmed Deghish
Ahila University and Independent
Date Posted: June 08, 2017
Working Paper Series

Examining Productive Performance of Life Insurance Corporation of India
Tone, K. and Sahoo, B. K. (2017) Examining Productive Performance of Life Insurance Corporation of India. In K. Tone (ed.) Advances in DEA Theory and Applications: With Extensions to Forecasting Models (Chapter 13, pp. 119-140), John Wiley & Sons Ltd., U.K. ISBN: 978-1-118-94562-9, DOI: 10.1002/9781
Kaoru Tone and Biresh Sahoo
National Graduate Institute for Policy Studies (GRIPS) and Xavier Institute of Management
Date Posted: June 07, 2017
Accepted Paper Series

Incl. Electronic Paper Renegotiation Costs, Financial Contracting, and Lender Choice
Elia Ferracuti and Arthur Morris
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting and Information Systems
Date Posted: June 07, 2017
Working Paper Series
358 downloads

Incl. Electronic Paper Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
Harvard Business School Accounting & Management Unit Working Paper No. 17-094
Shelley Xin Li and Tatiana Sandino
University of Southern California - Marshall School of Business and Harvard Business School - Accounting and Control
Date Posted: June 07, 2017
Working Paper Series
47 downloads

Incl. Electronic Paper Asset-Specificity and Accounting Conservatism
Qingyuan Li and Li Xu
Wuhan University - School of Economics and Management and Washington State University, Vancouver
Date Posted: June 04, 2017
Working Paper Series
36 downloads

Incl. Electronic Paper Country Level Corruption and Accounting Choice: Research & Development Capitalisation Under IFRS
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Florence - Department of Business Economics, Durham Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Date Posted: June 03, 2017
Working Paper Series
53 downloads

Incl. Fee Electronic Paper Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda
Abacus, Vol. 53, Issue 2, pp. 159-179, 2017
Martina K. Linnenluecke, Jacqueline L. Birt, Xiaoyan Chen, Xin Liu and Tom Smith
University of Queensland - Business School, University of Queensland - Business School, University of Queensland, University of Queensland and University of Queensland
Date Posted: June 03, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Allocation of Responsibility between CEO and CFO for Financial Misreporting: Implications for Earnings Quality
Viktoria Diser and Ulrich Schäfer
LMU Munich and University of Zurich, Department of Business Administration
Date Posted: June 02, 2017
Working Paper Series
36 downloads

Incl. Electronic Paper A Positive Theory of Accounting-Based Management by Exception
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Date Posted: June 02, 2017
Working Paper Series
27 downloads

Participatory and Incremental Development in an African Local Government Accounting Reform
Forthcoming, Financial Accountability & Management
Philippe Lassou, Trevor Hopper, Teerooven Soobaroyen and Andy Wynne
University of Guelph, University of Sussex, University of Essex - Essex Business School and University of Leicester
Date Posted: June 01, 2017
Last Revised: June 04, 2017
Accepted Paper Series

Incl. Electronic Paper The Impact of Human Resources Accounting on Corporate Valuation of Banks Listed on the Nigerian Stock Exchange
Okoye, PVC, Okoye JN & Amahalu, NN (2015). The Impact of Human Resources Accounting on Corporate Valuation of Banks Listed on the Nigerian Stock Exchange. 2(1), 182-210
Pius Vincent Chukwubuikem Okoye, Janefrances Nwamaka Okoye and Nestor Ndubuisi Amahalu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University Awka, Students and Nnamdi Azikiwe University - Department of Accountancy
Date Posted: June 01, 2017
Accepted Paper Series
20 downloads

Incl. Electronic Paper The Market for Reputation: Repeated Matching and Career Concerns
Eunhee Kim
City University of Hong Kong (CityUHK)
Date Posted: June 01, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Readability of MD&A Extracted from iXBRL: Computational Linguistic Approach
Yoshitaka Hirose, Hirohisa Hirai and Kohei Arai
Takasaki University of Commerce Junior College, Takasaki City University of Economics and Gunma University - Faculty of Social and Information Studies
Date Posted: May 30, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper Evaluate the Relationship between Risk Management and Working Capital Management in Companies Accepted in Tehran Stock Exchange during the Time Period of 2010-2015
International Journal of Environmental & Science Education, Vol. 12, No. 2, p. 291-301, 2017
Dr Ebrahim Mansoori and Reza Rostami
Islamic Azad University, Mahabad Branch and Islamic Azad University (IAU), Mahabad Branch
Date Posted: May 30, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper A Performance Evaluation for Interconnected Construction Sectors of Turkey: An Analysis Using TOPSIS and MAUT
Gökberk Can, Çiğdem Özarı and Özge Eren
İstanbul Aydın University, Istanbul Aydin University and Istanbul Aydin University
Date Posted: May 30, 2017
Last Revised: June 09, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Study of the Contribution of Management Control System in Strengthening the Internal and External Control Function: Case of Tunisian SMEs
Habib Affes
University of Sfax - Faculty of Economics and Management (FSEGS)
Date Posted: May 27, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade
Tuck School of Business Working Paper No. 2973275
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas - Rio Grande Valley and Tuck School of Business at Dartmouth
Date Posted: May 24, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Managerial Ability and Bank-Loan Pricing
Gus De Franco, Ole-Kristian Hope and Ross Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: May 24, 2017
Working Paper Series
78 downloads

Incl. Electronic Paper Compensation Discretion as Insurance: How Are Targets and Bonuses Affected When Superiors Have a Back-Up Plan?
Rachel Martin and Tyler F. Thomas
Utah State University - Huntsman School of Business and University of Wisconsin, Madison - Department of Accounting & Information Systems
Date Posted: May 24, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Accounting-Based Incentives Can Induce Cyclical Inventory Build-Ups
INSEAD Working Paper No. 2017/34/TOM
Marat Salikhov, Paul Parker, Jurgen Mihm, Dana Popescu and Nils Rudi
INSEAD, INSEAD, INSEAD, INSEAD - Technology and Operations Management and INSEAD - Technology and Operations Management
Date Posted: May 23, 2017
Working Paper Series
48 downloads

Incl. Electronic Paper Efficiency of Working Capital Management and Profitability of UAE Construction Companies: Size and Crisis Effects
Haitham Nobanee
Abu Dhabi University
Date Posted: May 23, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper Current Assets Management and Operating Cash Flow of UAE Construction Companies
Haitham Nobanee
Abu Dhabi University
Date Posted: May 23, 2017
Working Paper Series
20 downloads

Managing Project Investments Irreversibility by Accounting Relations
International Journal of Project Management, 2017, 35 (6), 955-963
Antonio Focacci
University of Bologna - School of Economics, Management, and Statistics
Date Posted: May 22, 2017
Accepted Paper Series

Incl. Electronic Paper Does it Pay to 'Be Like Mike'? An Empirical Test of Dynamic Relative Performance Evaluation
Ryan T. Ball, Jonathan David Bonham and Thomas Hemmer
The Stephen M. Ross School of Business at the University of Michigan, Rice University - Jesse H. Jones Graduate School of Business and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: May 20, 2017
Last Revised: June 15, 2017
Working Paper Series
92 downloads

Incl. Electronic Paper How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions?
Nathan C. Goldman, Kathleen Powers and Brian M. Williams
University of Texas at Dallas - Naveen Jindal School of Management, University of Tennessee, Knoxville - Haslam College of Business and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 19, 2017
Working Paper Series
69 downloads

Effort Choices between Group and Individual Tasks in Mixed Incentives
Journal of Management Accounting Research, Forthcoming
Yu Tian, Brad Tuttle and Robert A. Leitch
University of Central Florida - Kenneth G. Dixon School of Accounting, University of South Carolina - Department of Accounting and University of South Carolina
Date Posted: May 18, 2017
Accepted Paper Series

Incl. Electronic Paper Understanding Audit Oversight Transformation: Ramifications of Institutional Work and the Power of (De-)Mythologizing
Lukas Loehlein and Anke Müßig
WHU - Otto Beisheim School of Management and Universite du Luxembourg
Date Posted: May 17, 2017
Working Paper Series
22 downloads

Incl. Electronic Paper How Production Risk and Flexibility Affect Liquidity Management: Evidence from Electricity Generating Firms
Charles A. Dice Center Working Paper No. 2017-12, Fisher College of Business Working Paper No. 2017-3-012
Chen Lin, Thomas Schmid and Michael S. Weisbach
The University of Hong Kong - Faculty of Business and Economics, The University of Hong Kong - Faculty of Business and Economics and Ohio State University (OSU) - Department of Finance
Date Posted: May 16, 2017
Working Paper Series
61 downloads

Who Influences the Design of Management Accounting Systems? An Exploratory Study
Australian Accounting Review, Forthcoming
Sophie Hoozée and Falconer Mitchell
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and University of Edinburgh
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Have Estimates of Cost Stickiness Changed Across Listing Cohorts?
Thomas R. Loy and Sven Hartlieb
University of Bayreuth - Business Administration and University of Bamberg
Date Posted: May 10, 2017
Last Revised: May 11, 2017
Working Paper Series
31 downloads

The Interplay between Forward-Looking Measures and Target Setting
Management Science, 2016
Jan Bouwens and Peter Kroos
Amsterdam Business School and University of Amsterdam - Amsterdam Business School
Date Posted: May 05, 2017
Accepted Paper Series


 

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