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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    • Tel: (919) 962-5747
SCHOLARLY PAPERS

18

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Scholarly Papers (18)

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1.

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: 17 Jan 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 164 (188,369)

Abstract:

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cost systems, numerical experiments, simulation, managerial accounting

2.

Predictive Analytics and the Changing Manufacturing Employment Relationship: Plant Level Evidence from Census Data

Number of pages: 59 Posted: 01 Jan 2019 Last Revised: 14 Mar 2019
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 150 (203,167)

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Predictive Analytics, Big Data, Organizational Architecture, Manufacturing, Incentives, Targets

3.

Auditor Alignment and the Internal Information Environment

Number of pages: 51 Posted: 13 May 2019 Last Revised: 26 Feb 2020
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 127 (236,307)

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

4.

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 106 (264,520)

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

5.

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 101 (273,443)

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

6.

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 94 (286,682)

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

7.

Updating Accounting Systems: Longitudinal Evidence from the Health Care Sector

Management Science, Forthcoming
Number of pages: 43 Posted: 18 Jun 2019 Last Revised: 15 Sep 2019
Eva Labro and Lorien Stice-Lawrence
Kenan-Flagler Business School University of North Carolina and University of Southern California - Marshall School of Business
Downloads 70 (341,830)

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

8.

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 61 (367,334)

Abstract:

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

9.

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

10.

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

11.

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

12.

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

Abstract:

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

13.

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 Chicago - Booth School of Business and Kenan-Flagler Business School University of North Carolina

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

14.

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

15.

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

16.

On the Determinants of Measurement Error in Time-Driven Costing

Accounting Review, Forthcoming
Posted: 04 Dec 2007
Eddy Cardinaels and Eva Labro
KU Leuven 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

17.

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

18.

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

European Accounting Review, Vol. 12, No. 3, pp. 409-442, 2003
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