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AAA 2019 Management Accounting Section (MAS) Meeting (Archive)

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Viewing: 1 - 32 of 32 papers

1.

Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 18 Feb 2020 Last Revised: 18 Feb 2020
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 161
2.

Idiosyncratic Information, Moral Hazard and the Cost of Capital

Contemporary Accounting Research, Forthcoming
Posted: 31 May 2019
Accepted Paper Series
Booth School of Business, University of Chicago
3.

Sorting Effects of Broad-Based Equity Compensation

Number of pages: 40 Posted: 18 Aug 2018 Last Revised: 04 Mar 2020
Working Paper Series
University of Southern California - Marshall School of Business and Virginia Tech
Downloads 53
4.

Leading by Example: The Effect of the Leader's Compensation Contract on Following

Number of pages: 48 Posted: 18 Aug 2018 Last Revised: 09 Apr 2020
Working Paper Series
Emory University - Goizueta Business School, Emory University and Emory University, Students
Downloads 83
5.

Addressing Goal Conflict - The Effects of Conscious and Nonconscious Goal Priming on Performance in Multidimensional Tasks

AAA 2019 Management Accounting Section (MAS) Meeting, 2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 18 Aug 2018 Last Revised: 15 Jan 2019
Working Paper Series
Wilfrid Laurier University, Wilfrid Laurier University - School of Business & Economics and Wilfrid Laurier University
Downloads 45
6.

Can a Code of Ethics Reduce Sabotage and Increase Productivity Under Tournament-Based Compensation? An Experimental Study

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 59 Posted: 18 Aug 2018
Working Paper Series
Independent
Downloads 45
7.

Why do firms disclose a Supplementary CEO-employee Pay Ratio? Initial evidence from Dodd-Frank Act Section 953 (b)

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 18 Aug 2018 Last Revised: 03 Dec 2018
Working Paper Series
Seoul National University, Seoul National University - College of Business Administration, New York University (NYU), Leonard N. Stern School of Business, Department of Accounting, Students and Seoul National University - College of Business Administration
Downloads 182
8.

The Weighting of Performance Measures and Performance Outliers in Performance Appraisals: When is it Noise, When is it a Signal?

AAA 2019 Management Accounting Section (MAS) Meeting
Posted: 18 Aug 2018
Working Paper Series
Maastricht University
9.

The Effect of Supplier Industry Competition on Pay-for-Performance Incentive Intensity

Number of pages: 62 Posted: 18 Aug 2018 Last Revised: 17 Jul 2019
Working Paper Series
Boston College - Department of Accounting, Goizueta Business School and Goizueta Business School
Downloads 71
10.

Evaluating Bias and Imprecision of Costs Objects in Sophisticated Costing Systems

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 51 Posted: 18 Aug 2018 Last Revised: 08 Dec 2018
Working Paper Series
Hamburg University of Technology and Hamburg University of Technology
Downloads 46
11.

The Information Asymmetry between Management and Rank-and-File Employees: Determinants and Consequences

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 53 Posted: 18 Aug 2018 Last Revised: 10 Jul 2019
Working Paper Series
Florida International University, University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 135
12.

Shielding the Workforce: Does Subordinate Contract Frame Induce Leniency in Superiors' Decisions?

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 40 Posted: 18 Aug 2018 Last Revised: 06 Dec 2018
Working Paper Series
Utah State University - Huntsman School of Business, University of Wisconsin - Madison and University of Wisconsin-Whitewater
Downloads 51
13.

The Dilution Effect in Investment Decisions

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 33 Posted: 17 Aug 2018
Working Paper Series
Maastricht University and Maastricht University
Downloads 54
14.

Real-Time Feedback Systems, Recordkeeping and the Task Selection Bias

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 35 Posted: 17 Aug 2018 Last Revised: 06 Sep 2019
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management and Tilburg University
Downloads 275
15.

Incentive Contracts and Employee-Initiated Innovation: Evidence from the Field

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 53 Posted: 17 Aug 2018 Last Revised: 08 Dec 2018
Working Paper Series
Harvard Business School, Harvard Business School and University of Toronto - Rotman School of Management
Downloads 73
16.

Examining Multi-Element Control Systems: Evidence from the Public Sector

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 36 Posted: 17 Aug 2018 Last Revised: 28 Feb 2019
Working Paper Series
Nyenrode Business University, University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School and Clemson University
Downloads 120
17.

CEOs versus CFOs: Managerial Overconfidence and Cost Behavior

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 17 Aug 2018
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Cologne, Ludwig-Maximilians-University Munich and The University of Hong Kong - School of Business
Downloads 270
18.

Explicit Incentives, Implicit Incentives and Effort: Evidence from Large-scale Survey Data of Rank-and-file Employees

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 41 Posted: 17 Aug 2018 Last Revised: 16 May 2019
Working Paper Series
University of Amsterdam - Amsterdam Business School
Downloads 45
19.

The Ethical Content of the Control System and the Importance of Peer Managers Being Good Apples

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 16 Aug 2018 Last Revised: 01 Dec 2018
Working Paper Series
University of Hamburg, Clemson University and Clemson University
Downloads 94
20.

Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not

HEC Paris Research Paper No. ACC-2018-1301, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 28 Nov 2018
Working Paper Series
HEC Paris, ESCP Europe - Management Control Department and HEC Paris
Downloads 44
21.

The Interplay between Customized and Uniform Targets: Using Input-Output and Peer Information to Enhance Achievement of Uniform Targets

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 08 Dec 2018
Working Paper Series
Amsterdam Business School, University of Amsterdam - Amsterdam Business School and Erasmus University Rotterdam
Downloads 34
22.

Productivity Effects of Relative Performance Information and Mutual Monitoring

AAA 2019 Management Accounting Section (MAS) Meeting
Posted: 15 Aug 2018 Last Revised: 16 Apr 2020
Working Paper Series
University of Wisconsin-Whitewater
23.

Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 58 Posted: 14 Aug 2018
Working Paper Series
Aarhus University - Department of Economics and Business, WU Vienna and University of Bern - Institute for Accounting
Downloads 91
24.

Why Me? The Effect of Controls on Prosocial Employees

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 38 Posted: 13 Aug 2018
Working Paper Series
Clemson University, West Virginia University and Utah Valley University
Downloads 52
25.

Cheating for the Cause: The Effects of Performance-Based Pay on Socially-Oriented Misreporting

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 43 Posted: 06 Aug 2018 Last Revised: 14 Jun 2019
Working Paper Series
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Downloads 59
26.

Mitigating the Potentially Demotivating Effects of Early and Frequent Feedback About Goal Progress

AAA 2019 Management Accounting Section (MAS) Meeting, 2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 06 Aug 2018 Last Revised: 23 Mar 2019
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 70
27.

Government Control, Top Management Team’s Pay Dispersion and Firm Performance

Number of pages: 54 Posted: 30 Jul 2018 Last Revised: 18 Jan 2020
Working Paper Series
Jinan University, National University of Singapore, Nanyang Technological University (NTU) and Sun Yat-Sen University (SYSU)
Downloads 33
28.

How Corporate Charitable Giving Reduces the Hidden Costs of Formal Control

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 43 Posted: 14 Jul 2018 Last Revised: 06 Aug 2019
Working Paper Series
Virginia Commonwealth University and European University Viadrina Frankfurt (Oder)
Downloads 52
29.

Surrogation Fundamentals: Measurement and Cognition

Number of pages: 46 Posted: 12 Jul 2018 Last Revised: 04 Nov 2019
Working Paper Series
University of South Carolina - Darla Moore School of Business, Brigham Young University - Marriott School, Brigham Young University and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 133
30.

Analyst Teams

Rotman School of Management Working Paper No. 3187324, Rotman School of Management Working Paper No. 3187324, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 67 Posted: 14 Jun 2018 Last Revised: 08 Mar 2020
Working Paper Series
University of Toronto, Rotman School of Management and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 567
31.

Investigating Discretion in Executive Compensation: Extracting Private Information from Valuation Allowance Decisions

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 16 Aug 2016 Last Revised: 13 Apr 2020
Working Paper Series
University of Arizona - Department of Accounting, University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Downloads 156
32.

Are All Interim CEOs Created Equal? Evidence from Investor Perceptions and CEO Behavior

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 53 Last Revised: 17 Aug 2018
Working Paper Series
University of Missouri at Columbia - School of Accountancy
Downloads 49