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JEL Code: M40

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Viewing: 541 - 590 of 3,853 papers

541.

Value Based Management: Economic Value Added or Cash Value Added?

FWC AB Study No. 1997:3
Number of pages: 42 Posted: 05 Apr 1999
Working Paper Series
Weissenrieder & Co AB
Downloads 33,415
542.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads 20,297
543.

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 13,299
544.

Activity-Based Costing System Advantages and Disadvantages

Number of pages: 12 Posted: 03 Feb 2005
Working Paper Series
Mustafa Kemal University-Faculty of Economics and Administrative Sciences
Downloads 10,497
545.

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 10,290
546.

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 10,183
547.

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 9,858
548.

Market Value Calculation and the Solution of Circularity Between Value and the Weighted Average Cost of Capital WACC (A Note on the Weighted Average Cost of Capital WACC)

Revista de Administração Mackenzie (RAM), Vol. 10, No. 6, November-December 2009,
Number of pages: 62 Posted: 08 Feb 2001 Last Revised: 17 Feb 2016
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 9,187
549.

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 7,607
550.

High-Frequency Trading, Stock Volatility, and Price Discovery

Number of pages: 54 Posted: 14 Oct 2010 Last Revised: 27 Dec 2010
Working Paper Series
Yale School of Management
Downloads 7,115
551.

Do the RIM (Residual Income Model), EVA(R) and DCF (Discounted Cash Flow) Really Match?

Working Paper No. 25
Number of pages: 28 Posted: 17 Mar 2003
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 6,406
552.

The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?

Journal of Applied Corporate Finance, Forthcoming
Number of pages: 27 Posted: 20 Nov 2009 Last Revised: 11 Dec 2009
Accepted Paper Series
University of Chicago - Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 6,096
553.

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042
Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015
Working Paper Series
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 5,861
554.

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 5,838
555.

100 Questions (and Answers) About IFRS

Number of pages: 64 Posted: 25 Jan 2010 Last Revised: 31 Jul 2017
Working Paper Series
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 5,751
556.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 5,667
557.

The Impact of Corporate Sustainability on Organizational Processes and Performance

Management Science, Volume 60, Issue 11, pp. 2835-2857, February 2014
Number of pages: 46 Posted: 25 Nov 2011 Last Revised: 01 Feb 2017
Accepted Paper Series
Harvard Business School, London Business School and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 5,655
558.

The Effects of Enterprise Risk Management on Firm Performance

Number of pages: 28 Posted: 06 Jul 2008 Last Revised: 16 Apr 2010
Working Paper Series
North Carolina State University and North Carolina State University
Downloads 5,379
559.

A Step by Step Guide to Construct a Financial Model Without Plugs and Without Circularity for Valuation Purposes

Number of pages: 21 Posted: 28 May 2008 Last Revised: 02 Nov 2008
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 5,240
560.

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Chicago Booth Research Paper No. 09-16
Number of pages: 36 Posted: 13 Jul 2007 Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 5,191
561.

The Financial Psychology of Worry and Women

Number of pages: 53 Posted: 15 Feb 2008 Last Revised: 17 Jul 2008
Working Paper Series
Goucher College - Department of Business Management
Downloads 4,985
562.

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 4,898
563.

Cash Versus Accrual Accounting in Public Sector

Studia Universitatis Babes Bolyai Oeconomica, 1990
Number of pages: 13 Posted: 10 Nov 2006
Accepted Paper Series
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Downloads 4,865
564.

Performance Measurement Using Balanced Score Card

Number of pages: 8 Posted: 19 Apr 2007 Last Revised: 30 Aug 2012
Accepted Paper Series
School of Management Studies, University of Hyderabad
Downloads 4,855
565.

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 4,819
566.

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 4,818
567.

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 4,684
568.

Enron: A Financial Reporting Failure?

Villanova Law Review, Vol. 48, No. 4, p. 1057, 2003
Number of pages: 27 Posted: 11 Jul 2003
Accepted Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads 4,465
569.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Accepted Paper Series
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,431
570.

Budgeting and Budgetary Control

Number of pages: 44 Posted: 02 Jun 2003 Last Revised: 10 Dec 2015
Working Paper Series
Independent
Downloads 4,426
571.

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 4,401
572.

The Inevitability of Enron and the Impossibility of 'Auditor Independence' Under the Current Audit System

Number of pages: 73 Posted: 11 Mar 2002
Working Paper Series
University of Washington - School of Law
Downloads 4,210
573.

Old Wine in New Bottles: Subprime Mortgage Crisis - Causes and Consequences

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 3-13, 2008
Number of pages: 17 Posted: 01 Oct 2008
Accepted Paper Series
Nippon Foundation - Asian Public Intellectuals Program
Downloads 4,136
574.

Practice Developments in Budgeting: An Overview and Research Perspective

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

Multiple version iconThere are 2 versions of this paper

Downloads 4,089
575.

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 4,080
576.

Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note

Number of pages: 7 Posted: 12 May 2005 Last Revised: 11 Jan 2015
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 4,078
577.

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 3,890
578.

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 3,868
579.

Textual Analysis in Accounting and Finance: A Survey

Number of pages: 56 Posted: 03 Oct 2014 Last Revised: 21 May 2016
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,861
580.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 3,720
581.

Experimental Research in Financial Accounting

Number of pages: 72 Posted: 28 Feb 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,638
582.

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 3,627
583.

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 3,619
584.

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
University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting
Downloads 3,584
585.

Analysts’ Forecasts: What Do We Know after Decades of Work?

Number of pages: 55 Posted: 08 Jul 2011
Working Paper Series
Boston College
Downloads 3,583
586.

Financial Statements and Positive Accounting Theory. The Early Contribution of Aldo Amaduzzi

Number of pages: 19 Posted: 17 Apr 2005
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 3,561
587.

Short-Termism, the Financial Crisis, and Corporate Governance

Journal of Corporation Law, Vol. 37, p. 264, 2011, San Diego Legal Studies Paper No. 12-078
Number of pages: 101 Posted: 16 Feb 2012
Accepted Paper Series
University of San Diego School of Law
Downloads 3,533
588.

A Note on the Weighted Average Cost of Capital WACC (Nota Sobre El Costo Promedio De Capital)

Monografías No 62, Serie de Finanzas, La medición del valor y del costo de capital en la empresa, Facultad de Administración de la Universidad de los Andes, July 2002, pp. 61-98,
Number of pages: 30 Posted: 10 Aug 2001 Last Revised: 22 Oct 2012
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 3,374
589.

Do Managers Perform Better Under EVA Bonus Schemes?

Number of pages: 41 Posted: 13 Nov 2000
Working Paper Series
Massey University, University of Auckland Business School and Massey University (Deceased)

Multiple version iconThere are 2 versions of this paper

Downloads 3,357
590.

How to Be a Good Professor

Number of pages: 38 Posted: 07 Sep 2015 Last Revised: 09 Sep 2015
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,280