Rajiv D. Banker

Temple University - Department of Accounting

Professor

Philadelphia, PA 19122

United States

  • Temple University - Department of Accounting

SCHOLARLY PAPERS

81

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145

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158

Scholarly Papers (81)

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1.

Cost Management Research

Journal of Management Accounting Research, Forthcoming
Number of pages: 64 Posted: 10 Dec 2016 Last Revised: 26 Oct 2017
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Yi Liang
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Temple University - Department of Accounting
Downloads 2,098 (8,791)
Citation 4

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managerial decisions; resource adjustment costs; asymmetric cost behavior; cost stickiness; optimistic and pessimistic expectations

2.

The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

Journal of Management Accounting Research, 26(2), 221-242, 2014
Number of pages: 36 Posted: 17 May 2006 Last Revised: 23 Jul 2015
Rajiv D. Banker, Dmitri Byzalov, Mustafa Ciftci and Raj Mashruwala
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, American University of Sharjah - School of Business and Management and University of Calgary - Haskayne School of Business
Downloads 2,023 (9,347)
Citation 21

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optimism, pessimism, cost stickiness, anti-stickiness, cost behavior

3.

The Confounding Effect of Cost Stickiness on Conservatism Estimates

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 16-007
Number of pages: 41 Posted: 17 Aug 2012 Last Revised: 08 Mar 2016
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Chen
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,707 (12,275)
Citation 28

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timely loss recognition, omitted variable bias, over-investment

4.

Asymmetric Cost Behavior

Journal of Management Accounting Research, Vol. 26, No. 2, 43-79, 2014
Number of pages: 60 Posted: 20 Aug 2013 Last Revised: 13 Aug 2015
Rajiv D. Banker and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 1,230 (20,392)
Citation 23

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cost stickiness and anti-stickiness, resource adjustment costs, managerial decisions

5.

Interrelations between Components of Executives' Compensation and Market and Accounting Based Performance Measures

Working Paper AIM-98-2
Number of pages: 42 Posted: 13 Feb 1999
Mark C. Anderson, Rajiv D. Banker and Sury Ravindran
University of Calgary - Haskayne School of Business, Temple University - Department of Accounting and Arizona State University (ASU) - Department of Information Systems
Downloads 1,140 (22,854)
Citation 2

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6.

Asymmetries in Cost-Volume-Profit Relation: Cost Stickiness and Conditional Conservatism

Number of pages: 54 Posted: 20 Aug 2013
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Chen
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,067 (25,162)
Citation 7

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resource adjustment costs, break even analysis, budgeting, managerial discretion

7.

Statistical Evidence on the Gender Gap in Law Firm Partner Compensation

Temple University Legal Studies Research Paper No. 2010-24
Number of pages: 40 Posted: 10 Sep 2010 Last Revised: 19 Apr 2014
Marina Angel, Eun-Young Whang, Rajiv D. Banker and Joseph Lopez
Temple University - Beasley School of Law, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American), Temple University - Department of Accounting and Temple University - James E. Beasley School of Law
Downloads 1,067 (25,162)

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women, law firms, discrimination, sex discrimination, gender discrimination, partnership, statistics, corporate, economic inequality, employment, labor, empirical, empirical studies, law & economics, management

8.

The Relation between CEO Compensation and Past Performance

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 19 Jul 2012
Rajiv D. Banker, Masako N. Darrough, Rong Huang and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Baruch College - CUNY, Department of Accounting, School of Management, Fudan University and Powerlytics. Inc.
Downloads 1,066 (25,195)
Citation 6

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executive compensation, past performance, salary, bonus, adverse selection, moral hazard

9.

Does Information and Communication Technology Lead to the Well-Being of Nations? A Country-Level Empirical Investigation

MIS Quarterly (Forthcoming), Fox School of Business Research Paper 15-072
Number of pages: 14 Posted: 13 Sep 2015 Last Revised: 16 Dec 2016
Kartik K. Ganju, Paul A. Pavlou and Rajiv D. Banker
McGill University, University of Houston - C.T. Bauer College of Business and Temple University - Department of Accounting
Downloads 953 (29,592)
Citation 3

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Country well-being, ICT investments, ICT policy, ICT use, ICT adoption, effects of ICT

10.

Demand Uncertainty and Cost Behavior

Accounting Review, 89(3), 839-865, 2014.
Number of pages: 45 Posted: 16 Aug 2011 Last Revised: 23 Jul 2015
Rajiv D. Banker, Dmitri Byzalov and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Powerlytics. Inc.
Downloads 928 (30,757)
Citation 16

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cost behavior, demand uncertainty, cost rigidity

11.

The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance

Accounting, Organizations and Society, Forthcoming
Number of pages: 39 Posted: 19 Sep 2007
Rajiv D. Banker, Tai-Yuan CHEN and Indranil Bardhan
Temple University - Department of Accounting, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and University of Texas at Dallas
Downloads 834 (35,638)
Citation 4

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Activity-based costing, World-class manufacturing, Plant performance, Mediation

12.

The Judgmental Effects of Strategy Maps in Balanced Scorecard Performance Evaluations

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 43 Posted: 17 Aug 2009 Last Revised: 19 Apr 2014
Rajiv D. Banker, Hsihui Chang and Mina Pizzini
Temple University - Department of Accounting, Drexel University and Texas State University, San Marcos - College of Business Administration
Downloads 742 (41,840)
Citation 11

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judgment, balanced scorecard, strategic performance measurement system, performance evaluation

13.

CIO Reporting Structure, Strategic Positioning, and Firm Performance: To Whom Should the CIO Report?

Number of pages: 37 Posted: 24 Feb 2010
Rajiv D. Banker, Nan Hu, Jerry Luftman and Paul A. Pavlou
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Stevens Institute of Technology and University of Houston - C.T. Bauer College of Business
Downloads 732 (42,630)
Citation 3

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Chief Information Officer (CIO), CIO Reporting Structure, Strategic Positioning, Porter’s Generic Strategies, Product/Service Differentiation, Cost Leadership, Firm Performance, Abnormal Stock Returns, Cash Flows from Operations, Chief Executive Officer (CEO), Chief Financial Officer (CFO)

14.

An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan

Downloads 711 ( 44,342)

An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan

Number of pages: 45 Posted: 06 Jan 2000
Rajiv D. Banker, Seok-Young Lee, Gordon Potter and Dhinu Srinivasan
Temple University - Department of Accounting, Sungshin Women's University, Cornell University - School of Hotel Administration and University of Pittsburgh - Katz Graduate School of Business
Downloads 711 (43,715)
Citation 1

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Salesforce compensation; Pay-for-performance; Self-selection; Incentive plans; Moral hazard; Productivity improvement

An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan

Posted: 24 May 2001
Rajiv D. Banker, Seok-Young Lee, Gordon Potter and Dhinu Srinivasan
Temple University - Department of Accounting, Sungshin Women's University, Cornell University - School of Hotel Administration and University of Pittsburgh - Katz Graduate School of Business

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Salesforce compensation; Pay-for-performance; Self selection; Incentive plans; Moral hazard; Productivity improvement

15.

R&D Intensity, Ability Indicators, and Executive Compensation

Number of pages: 34 Posted: 17 Aug 2011 Last Revised: 01 Jun 2016
Rajiv D. Banker, Dmitri Byzalov and Chunwei Xian
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Northeastern Illinois University
Downloads 659 (49,019)

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ability indicators, adverse selection, moral hazard, information asymmetry, screening

16.

Implications of Impairment Decisions and Assets’ Cash-Flow Horizons for Conservatism Research

Fox School of Business Research Paper No. 14-031
Number of pages: 49 Posted: 26 Feb 2014 Last Revised: 31 Dec 2016
Rajiv D. Banker, Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 581 (57,680)
Citation 5

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timely loss recognition; asset write-downs; bookable gains and losses

17.

Strategic Contributions of Information Technology: An Empirical Study of Atm Networks

NYU Working Paper No. IS-88-25
Number of pages: 25 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 492 (70,942)
Citation 1

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18.

On the Use of Neurophysiological Tools in IS Research: Developing a Research Agenda for NeuroIS

MIS Quarterly Vol. 36, 3, 679-702
Number of pages: 24 Posted: 31 Jul 2010 Last Revised: 14 May 2014
Angelika Dimoka, Rajiv D. Banker, Izak Benbasat, Fred D. Davis, Alan R. Dennis, David Gefen, Alok Gupta, Anja Ischebeck, Peter Kenning, Paul A. Pavlou, Gernot Müller-Putz, Rene Riedl, Jan vom Brocke and Bernd Weber
Temple University - Department of Marketing and Supply Chain Management, Temple University - Department of Accounting, University of British Columbia (UBC) - Sauder School of Business, University of Arkansas, Indiana University - Kelley School of Business - Department of Operation & Decision Technologies, Drexel University, University of Minnesota - Twin Cities - Carlson School of Management, University of Graz, Zeppelin University, University of Houston - C.T. Bauer College of Business, University of Graz, Johannes Kepler University Linz, University of Liechtenstein and University of Bonn
Downloads 432 (82,989)
Citation 11

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NeuroIS, Neurophysiological tools, Psychophysiological tools, Neuroscience

19.

Measuring Gains in Operational Efficiency from Information Technology: A Study of the Positran Deployment at Hardee'S Inc.

NYU Working Paper No. IS-91-09
Number of pages: 29 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Richard R Morey
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
Downloads 417 (86,450)
Citation 7

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measuring value of information systems, operational efficieny, productivity gains due to information systems

20.

Equity Incentives and Long-Term Value Created by SG&A Expenditure

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 10 Aug 2010
Rajiv D. Banker, Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 408 (88,934)
Citation 5

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Input resource expenditure, value creation, SG&A, equity incentives

21.

Quantifying the Business Value of Information Technology: An Illustration of the 'Business Value Linkage' Framework

NYU Working Paper No. IS-91-21
Number of pages: 38 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 353 (104,685)

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Automated teller machines, ATMs, banking, business value, business value linkage, electronic banking, electronic funds transfer, EFT, information technology investment, IT investments, investment evaluation, retail payment systems, strategic information systems

22.

An Agency Theoretic Formulation of Organizational Control Theory

Number of pages: 43 Posted: 16 Aug 2010
Rajiv D. Banker, Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Independent and Powerlytics. Inc.
Downloads 342 (108,436)

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23.

Do Accounting Standards Matter for Firm Productivity? Evidence from Mandatory IFRS Adoption

Number of pages: 43 Posted: 26 Apr 2014
Rajiv D. Banker, Rong Huang and Yinghua Li
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University and Arizona State University (ASU) - School of Accountancy
Downloads 331 (112,474)
Citation 2

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Productivity, Data Envelopment Analysis, IFRS

24.

Screening Versus Sorting in a Principal-Agent Model with Moral Hazard and Adverse Selection

Downloads 280 (134,325)

Screening Versus Sorting in a Principal-Agent Model with Moral Hazard and Adverse Selection

Number of pages: 58 Posted: 16 Aug 2010
Rajiv D. Banker, Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Independent and Powerlytics. Inc.
Downloads 202 (184,455)

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Screening Versus Sorting in a Principal-Agent Model with Moral Hazard and Adverse Selection

Number of pages: 50 Posted: 16 Mar 2010
Rajiv D. Banker, Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Independent and Powerlytics. Inc.
Downloads 78 (378,735)

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25.

Crowdsourced Earnings Forecasts: Implications for Analyst Forecast Timing and Market Efficiency

Fox School of Business Research Paper No. 17-036, 2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 24 Oct 2017 Last Revised: 25 Mar 2018
Rajiv D. Banker, Joshua Khavis and Han-Up Park
Temple University - Department of Accounting, University at Buffalo, SUNY and University of Saskatchewan - Edwards School of Business
Downloads 254 (148,311)
Citation 1

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crowdsourcing, analyst forecasts, post-earnings-announcement drift

26.

The Compensation of University Presidents: A Principal-Agent Theory and Empirical Evidence

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 07 Aug 2009
Rajiv D. Banker, Jose M. Plehn-Dujowich and Chunwei Xian
Temple University - Department of Accounting, Powerlytics. Inc. and Northeastern Illinois University
Downloads 246 (153,100)
Citation 4

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adverse selection, moral hazard, executive compensation

27.

Line Item Budgeting and Production Efficiency

Journal of Theoretical Accounting Research, Volume 7, Issue 1, Fall 2011,pp. 108-126
Number of pages: 31 Posted: 15 Nov 2008 Last Revised: 20 Feb 2018
Rajiv D. Banker, Hsihui Chang and Ehsan H. Feroz
Temple University - Department of Accounting, Drexel University and University of Washington Tacoma, Milgard School of Business-Accounting
Downloads 221 (169,684)

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Line item budgeting, production efficiency, governments, nonprofits, school districts, Political Economy

28.

On the Longitudinal Effects of IT Use on Firm-Level Employment

Information Systems Research (Forthcoming), Fox School of Business Research Paper No. 15-087
Number of pages: 44 Posted: 14 Nov 2011 Last Revised: 03 Dec 2015
Hilal Atasoy, Rajiv D. Banker and Paul A. Pavlou
Rutgers Business School - Rutgers University, Temple University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 215 (174,157)
Citation 3

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IT use, firm-level employment, longitidunal effects of IT, causality tests

29.

Case Study of Electronic Banking at Meridian Bancorp

NYU Working Paper No. IS-91-14
Number of pages: 9 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 213 (175,679)

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case study, information technology, electronic banking, automated teller machines, management models

30.

Relative Weights on Performance Measures in a Principal-Agent Model with Moral Hazard and Adverse Selection

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 53 Posted: 07 Aug 2009
Rajiv D. Banker, Jose M. Plehn-Dujowich and Chunwei Xian
Temple University - Department of Accounting, Powerlytics. Inc. and Northeastern Illinois University
Downloads 211 (177,242)
Citation 2

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Adverse selection, moral hazard, pay-for-performance sensitivity, investment opportunities

31.

Demand Uncertainty and Production Outsourcing

Number of pages: 60 Posted: 20 Aug 2015 Last Revised: 19 Apr 2019
Hilal Atasoy, Rajiv D. Banker and Dmitri Byzalov
Rutgers Business School - Rutgers University, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 189 (196,057)

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32.

Managerial Ability and Cost Rigidity

Baruch College Zicklin School of Business Research Paper No. 2019-05-01
Number of pages: 60 Posted: 17 May 2019 Last Revised: 17 May 2021
Rajiv D. Banker, Rong Huang and Yan Yan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University and Fairleigh Dickinson University
Downloads 186 (198,858)

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Managerial ability, cost structure, cost rigidity

33.

Performance Measurement in Not-for-Profit Governance: An Empirical Study of the Minnesota Independent School Districts

Annals of Operation Research, January 22, 2011 (online)
Number of pages: 25 Posted: 15 Oct 2008 Last Revised: 08 Jan 2019
Rajiv D. Banker, Hsihui Chang and Ehsan H. Feroz
Temple University - Department of Accounting, Drexel University and University of Washington Tacoma, Milgard School of Business-Accounting
Downloads 182 (202,707)

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Performance Measurement, Not- for-Profit Governance, Linearity, Input Separability, School District Financing, Political Economy

34.

Operating Asymmetries and Non-Linear Spline Correction in Discretionary Accrual Models

Fox School of Business Research Paper No. 18-011
Number of pages: 56 Posted: 28 Feb 2018 Last Revised: 17 May 2018
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Byunghoon Jin
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Marist College
Downloads 180 (204,646)
Citation 1

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35.

Information Technology Skills and Labor Market Outcomes for Workers

NET Institute Working Paper No. 11-24
Number of pages: 49 Posted: 14 Nov 2011 Last Revised: 24 Aug 2020
Hilal Atasoy, Rajiv D. Banker and Paul A. Pavlou
Rutgers Business School - Rutgers University, Temple University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 179 (205,688)
Citation 1

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IT skills, General-purpose skills, Employment, Labor force participation, Wages

36.

CIO Reporting Structure, Strategic Positioning, and Firm Performance

MIS Quarterly Vol. 35 No. 2 pp. 487-504/June 2011
Number of pages: 19 Posted: 17 Jan 2014
Rajiv D. Banker, Nan Hu, Paul A. Pavlou and Jerry Luftman
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, University of Houston - C.T. Bauer College of Business and Stevens Institute of Technology
Downloads 165 (220,512)
Citation 5

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Chief Information Officer (CIO), CIO reporting structure, strategic positioning, Porter’s generic strategies, product/service differentiation, cost leadership, firm performance, abnormal stock returns, cash flows from operations, Chief Executive Officer (CEO), Chief Financial Office (CFO)

37.

Quantifying the Business Value of Information Technology: A Conceptual Framework and Application to Electronic Banking

NYU Working Paper No. IS-89-130
Number of pages: 28 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 163 (222,819)

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38.

Market Reaction to CEOs’ Dynamic Hemifacial Asymmetry of Expressions — A Machine-Learning Approach

Fox School of Business Research Paper Forthcoming
Number of pages: 52 Posted: 30 Mar 2021
Rajiv D. Banker, Hui Ding, Rong Huang and Xiaorong Li
Temple University - Department of Accounting, Antai College of Economics and Management, Shanghai Jiaotong University, Department of Accounting, School of Management, Fudan University and Antai College of Economics and Management, Shanghai Jiaotong University
Downloads 140 (252,527)

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Hemifacial Asymmetry of Expressions, Machine Learning, Market Reaction

39.

A Textual Measure of Business Strategy

Fox School of Business Research Paper Forthcoming
Number of pages: 43 Posted: 22 Jun 2021
Rajiv D. Banker and Xinjie Ma
Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 133 (262,774)

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Business strategy, Competitive advantage, Textual analysis

40.

Automating Software Development Productivity Metrics

NYU Working Paper No. IS-90-15
Number of pages: 41 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman, Eric Fisher, Charles R. Wright and Dani Zweig
Temple University - Department of Accounting, Singapore Management University, New York University (NYU), Independent and affiliation not provided to SSRN
Downloads 128 (270,409)

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CASE, code reuse, computer aided software engineering, function point analysis, object-oriented programming, programming productivity, repositories, software costs, software development, software engineering economics, software metrics, software productivity

41.

Strategic Position and Value Implication of Cloud Computing

Number of pages: 60 Posted: 01 Mar 2021 Last Revised: 24 Mar 2021
Rajiv D. Banker, Hui Ding, Rong Huang, Xiaorong Li and Min Zheng
Temple University - Department of Accounting, Antai College of Economics and Management, Shanghai Jiaotong University, Department of Accounting, School of Management, Fudan University, Antai College of Economics and Management, Shanghai Jiaotong University and Fudan University, School of Management
Downloads 126 (273,704)

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Cloud computing, business strategy, product differentiation, cost leadership, valuation

42.

Does Sg&A Expenditure Create a Long-Term Asset?*

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 41 Posted: 03 Oct 2005 Last Revised: 13 Jan 2017
Rajiv D. Banker, Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 124 (276,978)
Citation 2

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SG&A expenditure, advertising expenditure, R&D expenditure, intangible assets, valuation, executive compensation

43.

Reuse and Productivity in Integrated Computer-Aided Software Engineering: An Empirical Study

NYU Working Paper No. IS-92-15
Number of pages: 28 Posted: 23 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 123 (278,662)
Citation 1

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CASE, ICASE, productivity measurement, reuse, software development, software economics, software engineering

44.

The Confounding Effect of Cost Stickiness in Conservatism Research

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 18 Aug 2014
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Chen
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 110 (301,547)
Citation 5

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timely loss recognition, omitted variable bias, over-investment, managerial stock ownership

45.

Technical Debt and Firm Performance

Management Science, Forthcoming, Fox School of Business Research Paper Forthcoming
Number of pages: 47 Posted: 07 Nov 2019
Rajiv D. Banker, Yi Liang and Narayan Ramasubbu
Temple University - Department of Accounting, Temple University - Department of Accounting and University of Pittsburgh - Katz Graduate School of Business
Downloads 106 (309,400)

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technical debt, business value of accounting information systems, firm performance, governance

46.

Determinants of the Importance of Signals on Ability in the Presence of Adverse Selection

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 32 Posted: 18 Aug 2009
Rajiv D. Banker, Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Independent and Powerlytics. Inc.
Downloads 105 (311,337)
Citation 1

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relative weights, pay-performance sensitivity, moral hazard, adverse selection

47.

Automated Software Metrics, Repository Evaluation and Software Asset Management: New Tools and Perspectives for Managing Integrated Computer Aided Software Engineering (I-Case)

NYU Working Paper No. IS-91-08
Number of pages: 27 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 102 (317,516)

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48.

Incentive Contracting and Value-Relevance of Earnings and Cash Flows

Downloads 85 (356,286)
Citation 30

Incentive Contracting and Value-Relevance of Earnings and Cash Flows

Number of pages: 55 Posted: 27 Apr 2009
Rajiv D. Banker, Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 85 (359,513)
Citation 8

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Incentive Contracting and Value-Relevance of Earnings and Cash Flows

Journal of Accounting Research, 2009
Posted: 25 Jan 2009
Rajiv D. Banker, Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University and University of Texas at Dallas - Department of Accounting & Information Management

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Incentive contracting, value-relevance, earnings, cash flows, executive compensation

49.

Strategy Topology and Cost Structure: A Textual Analysis Approach

Fox School of Business Research Paper Forthcoming
Number of pages: 65 Posted: 18 May 2021
Rajiv D. Banker, Rong Huang, Xiaorong Li and Yan Yan
Temple University - Department of Accounting, Department of Accounting, School of Management, Fudan University, Antai College of Economics and Management, Shanghai Jiaotong University and Fairleigh Dickinson University
Downloads 83 (361,448)

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Product-leadership strategy, customer-intimacy strategy, operational-excellent strategy, textual analysis, cost structure, cost rigidity

50.

The Business Case for Automating Software Metrics in Object-Oriented Computer Aided Software Engineering Environments

NYU Working Paper No. IS-90-14
Number of pages: 33 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 76 (380,349)

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51.

Managing Development Productivity of the Computer Aided Software Engineering (Case) Process with Dynamic Life Cycle Trajectory Metrics

NYU Working Paper No. IS-90-23
Number of pages: 37 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Rachna Kumar
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
Downloads 76 (380,349)

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52.

An Empirical Test of Object-Based Output Measurement Metrics in a Computer Aided Software Engineering (Case) Environment

NYU Working Paper No. IS-91-24
Number of pages: 52 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Rachna Kumar
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
Downloads 71 (395,072)

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CASE, computer aided software engineering, cost estimation, function point analysis, object-based metrics, object point analysis, productivity measurement, reuse, software development, software economics, software metrics

53.

A Scientific Approach to the Measurement of it Business Value - Part 2: A Case Study of Electronic Banking Operations at Meridian Bancorp

NYU Working Paper No. IS-89-007
Number of pages: 9 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
Downloads 70 (398,074)
Citation 1

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54.

Measuring Input Productivity Gains from Information Technology

NYU Working Paper No. IS-89-008
Number of pages: 12 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Richard R Morey
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
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55.

Measuring the Development Performance of Integrated Computer Aided Software Engineering (I-Case): A Synthesis of Field Study Results from the First Boston Corporation

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Measuring the Development Performance of Integrated Computer Aided Software Engineering (I-Case): A Synthesis of Field Study Results from the First Boston Corporation

NYU Working Paper No. IS-92-12
Number of pages: 30 Posted: 23 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
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Measuring the Development Performance of Integrated Computer Aided Software Engineering (I-Case): A Synthesis of Field Study Results from the First Boston Corporation

NYU Working Paper No. IS-92-34
Number of pages: 37 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
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56.

Automating Output Size and Reusability Metrics in an Object-Based Computer Aided Software Engineering (Case) Environment

NYU Working Paper No. IS-91-25
Number of pages: 61 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman, Charles R. Wright and Dani Zweig
Temple University - Department of Accounting, Singapore Management University, Independent and affiliation not provided to SSRN
Downloads 60 (430,965)
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CASE, code reuse, computer aided software engineering, function point analysis, object-based development, programming productivity, repositories, reusability, reuse, software costs, software engineering economics, software metrics

57.

Automating Output Size and Reuse Metrics in a Repository-Based Computer Aided Software Engineering (Case) Environment

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Citation 2

Automating Output Size and Reuse Metrics in a Repository-Based Computer Aided Software Engineering (Case) Environment

NYU Working Paper No. IS-92-35
Number of pages: 57 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Dani Zweig
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
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CASE, computer aided software engineering, function point analysis, object-based development, programming productivity, repositories, reuse, software costs, software engineering economics, software metrics

Automating Output Size and Reuse Metrics in a Repository-Based Computer Aided Software Engineering (Case) Environment

NYU Working Paper No. IS-93-39
Number of pages: 60 Posted: 23 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Dani Zweig
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
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CASE, computer aided software engineering, function point analysis, object-based development, programming productivity, repositories, reuse, software costs, software engineering economics, software metrics

58.

The Value of Pre-contract Information about an Agent's Ability in the Presence of Moral Hazard and Adverse Selection

Number of pages: 53 Posted: 28 Oct 2019
Rajiv D. Banker, Masako N. Darrough, Shaopeng Li and Lucas Threinen
Temple University - Department of Accounting, Baruch College - CUNY, affiliation not provided to SSRN and Independent
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Principal and Agent, Pre-contract Information, Moral Hazard, Adverse Selection

59.

Factors Affecting Code Reuse: Lmplications for a Model of Computer Aided Software Engineering Development Performance

NYU Working Paper No. IS-91-01
Number of pages: 15 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Dani Zweig
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
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60.

Monitoring the Software Asset: Repository Evaluation of Software Reuse

NYU Working Paper No. IS-91-32
Number of pages: 34 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Dani Zweig
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
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61.

Tracking the 'Life Cycle Trajectory': Metrics and Measures for Controlling Productivity of Computer Aided Software Engineering (Case) Development

NYU Working Paper No. IS-92-03
Number of pages: 42 Posted: 23 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Rachna Kumar
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
Downloads 47 (480,508)

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62.

A Scientific Approach to the Measurement of it Business Value - Part I: A Manager'S Guide to 'Business Value Linkage' Impact Analysis

NYU Working Paper No. IS-89-006
Number of pages: 11 Posted: 31 Oct 2008
Rajiv D. Banker and Robert J. Kauffman
Temple University - Department of Accounting and Singapore Management University
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63.

Large Book-Tax Differences, Earnings Persistence, and Investment Expenditures

Number of pages: 43 Posted: 01 Apr 2021
Mark C. Anderson, Rajiv D. Banker, Sina Rahiminejad and Hussein A. Warsame
University of Calgary - Haskayne School of Business, Temple University - Department of Accounting, affiliation not provided to SSRN and University of Calgary
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large book-tax differences; earnings persistence; earnings management; discretionary accruals; capital expenditure; research and development

64.

Repository Evaluation of Software Reuse

NYU Working Paper No. 2451/14264
Number of pages: 12 Posted: 15 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Dani Zweig
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
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CASE, computer-aided software engineering, domain analysis, organizational learning, repositories, software metrics, software reuse

65.

Output Measurement Metrics in an Object-Oriented Computer Aided Software Engineering (Case) Environment: Critique, Evaluation and Proposal

NYU Working Paper No. IS-90-12
Number of pages: 12 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Rachna Kumar
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
Downloads 35 (536,018)

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66.

Gauging the Quality of Managerial Decisions Regarding Information Technology Deployment

NYU Working Paper No. IS-90-16
Number of pages: 32 Posted: 31 Oct 2008
Rajiv D. Banker, Robert J. Kauffman and Laura Lally
Temple University - Department of Accounting, Singapore Management University and affiliation not provided to SSRN
Downloads 29 (568,698)

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67.

Opportunities that Grow: Assessment of Latent Information in Business Descriptions on Managerial Decisions and Market Valuations

Fox School of Business Research Paper Forthcoming
Number of pages: 95 Posted: 29 Mar 2021
Rajiv D. Banker, Tracie Frost and Muktak Tripathi
Temple University - Department of Accounting, Hong Kong Polytechnic University and affiliation not provided to SSRN
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Textual analysis, growth opportunity, market performance, firm performance, innovation

68.

Tools for Managing Repository Objects

NYU Working Paper No. IS-93-46
Number of pages: 23 Posted: 23 Oct 2008
Rajiv D. Banker, Tomas Isakowitz, Robert J. Kauffman, Rachna Kumar and Dani Zweig
Temple University - Department of Accounting, affiliation not provided to SSRN, Singapore Management University, affiliation not provided to SSRN and affiliation not provided to SSRN
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69.

The Impact of Information Security Breach Incidents on CIO Turnover

Journal of Information Systems (2019) 33 (3): 309–329
Number of pages: 48 Posted: 24 Mar 2021
Rajiv D. Banker and Cecilia (Qian) Feng
Temple University - Department of Accounting and Stony Brook University - College of Business
Downloads 7 (724,235)

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chief information officer; executive turnover; information security breach incidents.

70.

A Textual Measure of Porter’s Generic Strategies

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 47 Posted: 19 Aug 2017
Rajiv D. Banker, Yi Liang and Xinjie Ma
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Department of Accounting
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strategic orientation, competitive advantage, text analysis, operating activities, firm performance

71.

The Value of Precontract Information About an Agent's Ability in the Presence of Moral Hazard and Adverse Selection

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Rajiv D. Banker, Masako N. Darrough, Shaopeng Li and Lucas Threinen
Temple University - Department of Accounting, Baruch College - CUNY, affiliation not provided to SSRN and Independent

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principal and agent; pre contract information; moral hazard; adverse selection

72.

Pay Gap and Performance in China

Abacus, Vol. 52, Issue 3, pp. 501-531, 2016
Number of pages: 31 Posted: 09 Sep 2016
Rajiv D. Banker, Danlu Bu and Mihir N. Mehta
Temple University - Department of Accounting, Southwestern University of Finance and Economics (SWUFE) - School of Business Administration and University of Michigan at Ann Arbor
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Accounting performance, Employee pay premium, Executive pay premium, Matching theory, Pay gap

73.

Information Technology, Contract Completeness, and Buyer-Supplier Relationships

Information Systems Research, June 2006, Vol. 17, No. 2, 180-193, University of Alberta School of Business Research Paper No. 2013-1073
Posted: 02 Jul 2013
Rajiv D. Banker, Joakim Kalvenes and Raymond Patterson
Temple University - Department of Accounting, Southern Methodist University (SMU) and Independent

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contract theory, transaction cost, interorganizational systems, business-to-business relationships

74.

CIO Background, Strategic Positioning, and Stock Market Reaction To CIO Appointments

Posted: 16 Aug 2011 Last Revised: 17 Jul 2020
Rajiv D. Banker, Cecilia (Qian) Feng and Paul A. Pavlou
Temple University - Department of Accounting, Stony Brook University - College of Business and University of Houston - C.T. Bauer College of Business

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management control system, strategic positioning, CIO

75.

Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior

Journal of Accounting and Economics, 55(1), 111-127, 2013.
Posted: 15 Aug 2011 Last Revised: 23 Jul 2015
Rajiv D. Banker, Dmitri Byzalov and Lei Tony Chen
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and affiliation not provided to SSRN

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Sticky costs, Employment protection legislation, Labor adjustment costs

76.

The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance

Contemporary Accounting Research, Vol. 24, No. 3, 2007
Posted: 05 May 2011
Rajiv D. Banker and Raj Mashruwala
Temple University - Department of Accounting and University of Calgary - Haskayne School of Business

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Customer satisfaction, Employee satisfaction, Nonfinancial performance measures, Retail industry

77.

An Empirical Examination of the Impacts from Termination of a Performance-Based Incentive Plan

Posted: 03 Jan 2005
Dhinu Srinivasan, Rajiv D. Banker, Seok-Young Lee and Gordon Potter
University of Pittsburgh - Katz Graduate School of Business, Temple University - Department of Accounting, Sungshin Women's University and Cornell University - School of Hotel Administration

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pay for performance, agency theory, termination of incentive plan, selection effects

78.

The Public Accounting Industry Production Function

Posted: 12 Feb 2003
Rajiv D. Banker, Hsihui Chang and Reba Cunningham
Temple University - Department of Accounting, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and affiliation not provided to SSRN

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public accounting, scale economies, marginal revenue products, Big Five firms, CPA partner compensation, production function

79.

Standard Estimation, Standard Tightness, and Benchmarking: A Method with an Application to Nursing Services

Journal of Management Accounting Research, 1998
Posted: 08 Sep 1998
Rajiv D. Banker, Hsihui Chang and Somnath Das
Temple University - Department of Accounting, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and University of Illinois at Chicago

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80.

An Empirical Investigation of an Incentive Plan Based on Nonfinancial Performance Measures

Posted: 17 Mar 1998
Rajiv D. Banker, Gordon Potter and Dhinu Srinivasan
Temple University - Department of Accounting, Cornell University - School of Hotel Administration and University of Pittsburgh - Katz Graduate School of Business

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81.

A Field Study of the Impact of a Performance-Based Incentive Plan

Posted: 15 May 1995
Rajiv D. Banker, Seok-Young Lee and Gordon Potter
Temple University - Department of Accounting, Sungshin Women's University and Cornell University - School of Hotel Administration

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Other Papers (1)

Total Downloads: 49
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1.

Conflict between Supervisory Monitoring and Monetary Incentives

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 15 Aug 2018 Last Revised: 21 Nov 2018
Rajiv D. Banker, Shunlan Fang and Seok-Young Lee
Temple University - Department of Accounting, Kent State University and Sungshin Women's University
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Incentive plans; Monitoring; Interaction between control mechanisms; Salesforce performance; Field experiment