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Managerial Accounting eJournal

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Viewing: 1 - 50 of 3,127 papers

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
SSRN and Simon School, University of Rochester (Deceased)
Downloads 124,383
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
SSRN
Downloads 41,740
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
University of Chicago - Finance and SSRN
Downloads 34,701
4.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads 21,098
5.

Executive Compensation

Number of pages: 91 Posted: 19 May 1999
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 18,938
6.

Three Residual Income Valuation Methods and Discounted Cash Flow Valuation

Number of pages: 12 Posted: 16 Jan 2002 Last Revised: 19 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads 18,735
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
University of Melbourne - Faculty of Business and Economics, University of San Diego - Department of Accountancy and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 15,566
8.

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
SSRN and Simon School, University of Rochester (Deceased)
Downloads 15,275
9.

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

Number of pages: 10 Posted: 25 Sep 2002 Last Revised: 12 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads 15,149
10.

EVA and Cash Value Added Do NOT Measure Shareholder Value Creation

Number of pages: 10 Posted: 05 Jun 2001 Last Revised: 18 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads 14,735
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
SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 13,480
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
SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 13,470
13.

Activity-Based Costing System Advantages and Disadvantages

Number of pages: 12 Posted: 03 Feb 2005
Working Paper Series
affiliation not provided to SSRN
Downloads 10,630
14.

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
HBS Negotiations, Organizations and Markets Unit, SSRN and University of Southern California - Marshall School of Business
Downloads 10,557
15.

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
The Monitor Company and SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 10,368
16.

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
University of Southern California - Marshall School of Business and SSRN
Downloads 10,339
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
SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 10,286
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
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 9,888
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
Harvard Law School, Duke University - Fuqua School of Business and Columbia Business School - Finance and Economics

Multiple version iconThere are 2 versions of this paper

Downloads 9,883
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
Harvard Law School, Tel Aviv University - Eitan Berglas School of Economics and Harvard Law School
Downloads 9,178
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
Harvard Law School and Harvard Law School
Downloads 9,143
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
SSRN and Simon School, University of Rochester (Deceased)

Multiple version iconThere are 2 versions of this paper

Downloads 8,841
23.

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
SSRN
Downloads 7,649
24.

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

Multiple version iconThere are 2 versions of this paper

Downloads 7,642
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
University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 3 versions of this paper

Downloads 7,370
26.

Contracting Theory and Accounting

JAE Rochester Conference April 2000
Number of pages: 135 Posted: 17 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 6,443
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
University of Pretoria and University of Pretoria
Downloads 5,883
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
SSRN and Simon School, University of Rochester (Deceased)
Downloads 5,849
29.

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

Number of pages: 25 Posted: 01 Aug 2005
Working Paper Series
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 5,829
30.

The Cost of Debt

Number of pages: 16 Posted: 14 Feb 2001
Working Paper Series
London Business School and University of Toronto - Finance Area
Downloads 5,695
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
Swinburne University of Technology
Downloads 5,238
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
SSRN, HBS Negotiations, Organizations and Markets Unit, Harvard Business School, Finance Unit and Ohio State University - Fisher College of Business, Department of Finance
Downloads 5,080
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
Ohio State University - Fisher College of Business, Department of Finance and SSRN

Multiple version iconThere are 2 versions of this paper

Downloads 5,034
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
Monash University - Department of Accounting and Lancaster University

Multiple version iconThere are 2 versions of this paper

Downloads 5,009
35.

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
University of California, Davis - Graduate School of Management
Downloads 4,873
36.

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

Number of pages: 42 Posted: 22 May 2003
Working Paper Series
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - Management Department

Multiple version iconThere are 2 versions of this paper

Downloads 4,848
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
Management Development Institute , Management Development Institute - Supply Chain Management Area and Securities Exchange Board of India
Downloads 4,725
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
Ohio State University - Fisher College of Business, Department of Finance and SSRN
Downloads 4,686
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
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 4,534
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
Harvard University - Accounting & Control Unit and Harvard University - General Management Unit
Downloads 4,424
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
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 4,188
42.

Practice Developments in Budgeting: An Overview and Research Perspective

Number of pages: 40 Posted: 28 Sep 2003
Working Paper Series
Government of the United States of America - Naval Postgraduate School, Lancaster University and London School of Economics & Political Science (LSE)

Multiple version iconThere are 2 versions of this paper

Downloads 4,159
43.

An Economic Perspective on Transfer Pricing

Number of pages: 73 Posted: 26 Feb 2006 Last Revised: 27 May 2009
Working Paper Series
University of Zurich - Department of Business Administration (IBW) and University of Basel
Downloads 4,109
44.

In Search of Management Accounting Theory

Number of pages: 22 Posted: 26 Sep 2005
Working Paper Series
Aalto University School of Business and Turku School of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 3,949
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
Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi
Downloads 3,924
46.

What is the Optimal Method to Value a Football Club?

Number of pages: 32 Posted: 24 Mar 2013
Working Paper Series
University of Reading - ICMA Centre
Downloads 3,808
47.

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
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 3,717
48.

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
Harvard Law School and Harvard Law School
Downloads 3,668
49.

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
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,660
50.

The Impact of Information Technology on Management Accounting Practices

Number of pages: 38 Posted: 03 Jan 2011
Working Paper Series
York University
Downloads 3,649