Eva Labro

University of North Carolina (UNC) at Chapel Hill - Accounting Area

Michael W. Haley Professor of Accounting

McColl Building

Chapel Hill, NC 27599-3490

United States

  • University of North Carolina (UNC) at Chapel Hill - Accounting Area

    • Email
    • Tel: (919) 962-5747
SCHOLARLY PAPERS

23

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38

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4

Scholarly Papers (23)

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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
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 927 (49,420)
Citation 4

Abstract:

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

2.

Proximity and the Management of Innovation

Glaeser, C. K., Glaeser, S., & Labro, E. (2022). Proximity and the Management of Innovation. Management Science.
Number of pages: 45 Posted: 04 Jun 2020 Last Revised: 21 Sep 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 and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 686 (74,057)
Citation 1

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

3.

In-Network Auditors and Foreign Subsidiaries’ Investment Efficiency

Number of pages: 36 Posted: 13 May 2019 Last Revised: 16 Jan 2024
Eva Labro, Jochen Pierk and Christophe Van Linden
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Oslo Metropolitan University
Downloads 554 (96,973)

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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
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of North Carolina at Chapel Hill and University of Michigan - Ross School of Business
Downloads 532 (101,802)
Citation 13

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Authority in Organizations, Managerial Incentives, Delegation

5.

Accounting Regulation in the European Union

Number of pages: 61 Posted: 20 Dec 2023 Last Revised: 01 Feb 2024
Eva Labro and Jochen Pierk
University of North Carolina (UNC) at Chapel Hill - Accounting Area and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 308 (190,223)

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accounting regulation, European Union, financial accounting, tax, auditing, disclosure regulation

6.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 290 (201,944)
Citation 2

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cost systems, numerical experiments, simulation, managerial accounting

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
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Southern California - Marshall School of Business
Downloads 255 (230,949)
Citation 8

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

8.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 236 (248,182)

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

9.

Bridging Theory and Empirical Research in Accounting

Chicago Booth Research Paper No. 24-06, Fama-Miller Working Paper , University of Chicago, Becker Friedman Institute for Economics Working Paper 2024-38
Number of pages: 27 Posted: 03 Apr 2024 Last Revised: 28 May 2024
Matthias Breuer, Eva Labro, Haresh Sapra and Anastasia A. Zakolyukina
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Booth School of Business, University of Chicago and University of Chicago - Booth School of Business
Downloads 202 (287,141)

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Accounting, Empirics, Theory, Model-Based Research, Structural Estimation

10.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 164 (345,693)
Citation 1

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

11.

Consistency is Key: How Costing Information Consistency Helps Hospitals Manage Costs

Kenan Institute of Private Enterprise Research Paper No. 4517697
Number of pages: 33 Posted: 31 Jul 2023 Last Revised: 29 Aug 2024
Eva Labro, Ginger Scanlon and Lorien Stice-Lawrence
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Southern California - Marshall School of Business
Downloads 153 (366,356)

Abstract:

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cost management, costing system, information system integration, value-based care

12.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 108 (478,988)

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

13.

Tax-Induced Organizational Complexity and Executive Performance Measurement

Kenan Institute of Private Enterprise Research Paper No. 4606256
Number of pages: 65 Posted: 16 Nov 2023
John Gallemore, Eva Labro and Ginger Scanlon
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 105 (488,803)

Abstract:

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Performance measurement, tax planning, organizational complexity

14.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area

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

15.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area

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management accounting, operations management, interface

16.

Using Simulation Methods in Accounting Research

Journal of Management Control, Forthcoming
Posted: 01 Mar 2015
Eva Labro
University of North Carolina (UNC) at Chapel Hill - Accounting Area

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simulation, accounting, management accounting

17.

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

Contemporary Accounting Research, Forthcoming
Posted: 08 Nov 2014
Eva Labro
University of North Carolina (UNC) at Chapel Hill - Accounting Area

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

18.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area

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

19.

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, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Melbourne

Abstract:

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Sticky costs, cost structure

20.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area

Abstract:

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costing system design, simulation, rules of thumb, heuristics

21.

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 University of North Carolina (UNC) at Chapel Hill - Accounting Area

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

22.

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
University of North Carolina (UNC) at Chapel Hill - Accounting Area and Vlerick Leuven Gent Management School

Abstract:

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costing system design, costing accuracy, costing errors, simulation

23.

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
University of North Carolina (UNC) at Chapel Hill - Accounting Area 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