Eva Labro

Kenan-Flagler Business School University of North Carolina

Professor of Accounting and Michael W. Haley Distinguished Scholar

McColl Building

Chapel Hill, NC 27599-3490

United States

  • Kenan-Flagler Business School University of North Carolina

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SCHOLARLY PAPERS

19

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Scholarly Papers (19)

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1.

Costing Systems

Foundations and Trends in Accounting (2019), Vol 13, No 3-4, pp. 267-404
Number of pages: 122 Posted: 09 May 2019
Eva Labro
Kenan-Flagler Business School University of North Carolina
Downloads 665 (55,964)
Citation 2

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costing system, managerial accounting system, cost system design, cost information

2.

Proximity and the Management of Innovation

Number of pages: 58 Posted: 04 Jun 2020 Last Revised: 03 Jan 2022
Chloe Glaeser, Stephen Glaeser and Eva Labro
University of North Carolina (UNC) at Chapel Hill - Operations Area, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Kenan-Flagler Business School University of North Carolina
Downloads 424 (97,668)
Citation 1

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Proximity, location, innovation, inventors, management, empirical operations, creativity, taxation

3.

In-Network Auditors as Information Intermediaries Within Business Groups

Number of pages: 52 Posted: 13 May 2019 Last Revised: 11 Apr 2022
Eva Labro, Caspar David Peter, Jochen Pierk and Christophe Van Linden
Kenan-Flagler Business School University of North Carolina, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Illinois State University
Downloads 361 (116,983)

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group audit, auditor alignment, interface between auditing and managerial accounting, internal information quality, common auditor

4.

Predictive Analytics and the Centralization of Authority

Forthcoming in Journal of Accounting and Economics
Number of pages: 66 Posted: 01 Jan 2019 Last Revised: 29 Jul 2022
Eva Labro, Mark H. Lang and James D. Omartian
Kenan-Flagler Business School University of North Carolina, University of North Carolina at Chapel Hill and University of Michigan - Ross School of Business
Downloads 306 (139,659)
Citation 1

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Authority in Organizations, Managerial Incentives, Delegation

5.

A Framework for Conducting Numerical Experiments on Cost System Design

Journal of Management Accounting Research 31(1): 41-61. Doi.org/10.2308/jmar-52057 , AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 45 Posted: 29 Jun 2017 Last Revised: 15 Apr 2020
Vic Anand, Ramji Balakrishnan and Eva Labro
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting and Kenan-Flagler Business School University of North Carolina
Downloads 225 (189,404)
Citation 3

Abstract:

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cost systems, numerical experiments, simulation, managerial accounting

6.

Management Accounting Information Properties and Operations Management

Foundations and Trends in Technology, Information and Operations Management (2018), 12(1), 1-114. Doi.org/10.1561/0200000051
Number of pages: 105 Posted: 15 Oct 2018
Bart Dierynck and Eva Labro
Tilburg University and Kenan-Flagler Business School University of North Carolina
Downloads 182 (229,720)

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management accounting, operations management, capacity, inventory management, scheduling, product design, interface between management accounting and operations management

7.

Updating Accounting Systems: Longitudinal Evidence from the Health Care Sector

Management Science, Forthcoming
Number of pages: 43 Posted: 18 Jun 2019 Last Revised: 19 May 2021
Eva Labro and Lorien Stice-Lawrence
Kenan-Flagler Business School University of North Carolina and University of Southern California - Marshall School of Business
Downloads 158 (258,942)
Citation 1

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Management Accounting, Accounting System Updating, Health Care Costs, Sarbanes-Oxley Act Section 404, Economic Determinants, Mimicry, Coercion

8.

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of 'Un-managed' Earnings

Forthcoming in Journal of Accounting Research, Kenan Institute of Private Enterprise Research Paper No. 18-33
Number of pages: 52 Posted: 07 Nov 2018
Thomas Hemmer and Eva Labro
Rice University - Jesse H. Jones Graduate School of Business and Kenan-Flagler Business School University of North Carolina
Downloads 127 (307,084)

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Information for Decision Making, Decision Usefulness, Precision, Bias, Persistence, Earnings Management, Earnings Discontinuity

9.

Obtaining Informationally Consistent Decisions When Computing Costs with Limited Information

Production and Operations Management 26 (2): 211-230
Number of pages: 41 Posted: 23 Aug 2016 Last Revised: 17 Oct 2018
Vic Anand, Ramji Balakrishnan and Eva Labro
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting and Kenan-Flagler Business School University of North Carolina
Downloads 75 (430,740)

Abstract:

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Costing Systems, Numerical Experiment, Cost Accounting, Heuristics, Dynamical Systems

10.

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of 'Unmanaged' Earnings

Journal of Accounting Research, Vol. 57, No. 1, 2019, Kenan Institute of Private Enterprise Research Paper No. 19-23
Posted: 13 Jun 2019
Thomas Hemmer and Eva Labro
Rice University - Jesse H. Jones Graduate School of Business and Kenan-Flagler Business School University of North Carolina

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information for decision making; decision usefulness; precision;bias; persistence; earnings management; earnings discontinuity

11.

Productions and Operations Management & Management Accounting

Routledge Companion for Production and Operations Management, 2016 Forthcoming
Posted: 19 Mar 2016
Thomas Hemmer and Eva Labro
Rice University - Jesse H. Jones Graduate School of Business and Kenan-Flagler Business School University of North Carolina

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management accounting, operations management, interface

12.

Using Simulation Methods in Accounting Research

Journal of Management Control, Forthcoming
Posted: 01 Mar 2015
Eva Labro
Kenan-Flagler Business School University of North Carolina

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simulation, accounting, management accounting

13.

Health Care Costs: Discussion of 'The Impact of Changes in Regulation on Cost Behavior'

Contemporary Accounting Research, Forthcoming
Posted: 08 Nov 2014
Eva Labro
Kenan-Flagler Business School University of North Carolina

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health care cost, cost elasticity, cost stickiness, financial management in health care

14.

The Importance of the Internal Information Environment for Tax Avoidance

Journal of Accounting & Economics (JAE), Vol. 60, No. 1, 2015, UNC Kenan-Flagler Research Paper No. 2013-7
Posted: 12 Jan 2013 Last Revised: 28 Sep 2017
John Gallemore and Eva Labro
University of North Carolina Kenan-Flagler Business School and Kenan-Flagler Business School University of North Carolina

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internal information quality, management accounting, tax avoidance, tax risk

15.

Cost Structure and Sticky Costs

Journal of Management Accounting Research, Forthcoming
Posted: 03 Mar 2010 Last Revised: 07 Nov 2014
Ramji Balakrishnan, Eva Labro and Naomi S. Soderstrom
University of Iowa - Department of Accounting, Kenan-Flagler Business School University of North Carolina and University of Melbourne

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Sticky costs, cost structure

16.

Evaluating Heuristics Used when Designing Product Costing Systems

Management Science, Forthcoming
Posted: 25 Jul 2008 Last Revised: 19 Sep 2012
Ramji Balakrishnan, Stephen C. Hansen and Eva Labro
University of Iowa - Department of Accounting, University of Southern Maine - School of Business and Kenan-Flagler Business School University of North Carolina

Abstract:

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costing system design, simulation, rules of thumb, heuristics

17.

On the Determinants of Measurement Error in Time-Driven Costing

Accounting Review, Forthcoming
Posted: 04 Dec 2007
Eddy Cardinaels and Eva Labro
Tilburg University - Tilburg University School of Economics and Management and Kenan-Flagler Business School University of North Carolina

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Costing System Design, Measurement and Aggregation Error, Duration Drivers, Time-Driven Activity Based Costing

18.

A Simulation Analysis of Interactions Among Errors in Costing Systems

Accounting Review, Vol. 82, No. 4, pp. 939-962, 2007
Posted: 26 Oct 2006 Last Revised: 19 Sep 2012
Eva Labro and Mario Vanhoucke
Kenan-Flagler Business School University of North Carolina and Vlerick Leuven Gent Management School

Abstract:

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costing system design, costing accuracy, costing errors, simulation

19.

On Bringing More Action into Management Accounting Research: Process Considerations Based on Two Constructive Case Studies

Posted: 20 Sep 2003
Eva Labro and Tero-Seppo Tuomela
Kenan-Flagler Business School University of North Carolina and Turku School of Economics & Business Administration - Department of Accounting and Finance

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constructive research approach, management accounting, method, methodology, action research, case study