1.
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
University of Gothenburg - School of Business, Economics and Law
Downloads
35,501
2.
Time-Driven Activity-Based Costing
Number of pages: 18
Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads
31,978
3.
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
16,504
4.
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
Harvard Business School
There are 2 versions of this paper
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
Downloads
15,777
Corporate Budgeting is Broken, Let's Fix it
Harvard NOM Working Paper No. 02-26
Number of pages: 12
Posted: 14 Aug 2002
Downloads
12,136
Downloads
15,777
5.
The Elephant in the Room: P-Hacking and Accounting Research
Number of pages: 14
Posted: 26 May 2023
Working Paper Series
University of Melbourne
Downloads
12,727
6.
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
Harvard Business School
There are 2 versions of this paper
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
Downloads
15,777
Corporate Budgeting is Broken, Let's Fix it
Harvard NOM Working Paper No. 02-26
Number of pages: 12
Posted: 14 Aug 2002
Downloads
12,136
Downloads
12,136
7.
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
University of Oxford - Said Business School, London Business School - Department of Strategic & International Management and Harvard Business School
There are 2 versions of this paper
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
Downloads
12,006
The Impact of Corporate Sustainability on Organizational Processes and Performance
NBER Working Paper No. w17950
Number of pages: 37
Posted: 31 Mar 2012
Last Revised: 18 Jan 2023
Downloads
348
Downloads
12,006
8.
Core Earnings: New Data and Evidence
Harvard Business School Accounting & Management Unit Working Paper No. 20-047, October 2019, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 71
Posted: 11 Oct 2019
Last Revised: 24 Nov 2020
Accepted Paper Series
Harvard Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School (HBS)
Downloads
10,712
9.
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
10,492
10.
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
10,415
11.
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
There are 2 versions of this paper
Textual Analysis in Accounting and Finance: A Survey
Number of pages: 56
Posted: 03 Oct 2014
Last Revised: 21 May 2016
Downloads
9,923
Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Downloads
9,923
12.
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 Educational Independent Consultant
Downloads
9,810
13.
Tourism after Corona: Impacts of Covid 19 Pandemic and Way Forward for Tourism, Hotel and Mice Industry in Sri Lanka
Number of pages: 19
Posted: 29 Apr 2020
Working Paper Series
Uva Wellassa University - Department of Tourism Studies, Uva Wellassa University, Uva Wellassa University, Uva Wellassa University, Uva Wellassa University - Department of Tourism Studies, Uva Wellassa University, Uva Wellassa University and Uva Wellassa University
Downloads
9,668
14.
Reports of Value’s Death May Be Greatly Exaggerated
Number of pages: 38
Posted: 02 Dec 2019
Last Revised: 04 Feb 2021
Working Paper Series
Research Affiliates, LLC, Duke University - Fuqua School of Business, Research Affiliates Global Advisors and Dartmouth College - Tuck School of Business
Downloads
9,056
15.
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
8,792
16.
The Case for Global Accounting Standards: Arguments and Evidence
Number of pages: 17
Posted: 22 Jan 2013
Working Paper Series
University of Western Australia
Downloads
8,698
17.
Analysts’ Forecasts: What Do We Know after Decades of Work?
Number of pages: 55
Posted: 08 Jul 2011
Working Paper Series
Boston College
Downloads
8,439
18.
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
There are 2 versions of this paper
Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard
Number of pages: 54
Posted: 09 Aug 2001
Downloads
8,170
Downloads
8,170
19.
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 - Booth School of Business
Downloads
7,521
20.
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
There are 2 versions of this paper
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
Downloads
7,243
Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Posted: 03 Apr 2015
Last Revised: 16 Dec 2016
Downloads
7,243
21.
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 Educational Independent Consultant
Downloads
6,976
22.
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 - Te Herenga Waka - School of Accounting and Commercial Law
Downloads
6,958
23.
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
6,899
24.
Audit Quality: Insights from the Academic Literature
Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68
Posted: 17 Apr 2012
Last Revised: 27 May 2014
Accepted Paper Series
University of Auckland Business School, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads
6,692
25.
Evolution in Value Relevance of Accounting Information
Forthcoming, The Accounting Review doi.org/10.2308/TAR-2019-0521
Number of pages: 55
Posted: 14 Mar 2017
Last Revised: 22 Apr 2022
Working Paper Series
Stanford University - Graduate School of Business, McMaster University - Michael G. DeGroote School of Business and University of Chicago Booth School of Business
Downloads
6,426
26.
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
6,384
27.
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
Texas Tech University - Area of Accounting, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads
6,329
28.
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
There are 2 versions of this paper
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
Downloads
6,101
The Design and Use of Management Control Systems: An Extended Framework for Analysis
Management Accounting Research, Forthcoming
Posted: 27 Jul 2009
Downloads
6,101
29.
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
5,993
30.
The Financial Psychology of Worry and Women
Number of pages: 53
Posted: 15 Feb 2008
Last Revised: 17 Jul 2008
Working Paper Series
Tennessee Tech University
Downloads
5,959
31.
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
5,840
32.
Practice Developments in Budgeting: An Overview and Research Perspective
Number of pages: 40
Posted: 28 Sep 2003
Working Paper Series
University of Southern Maine - School of Business, Lancaster University and London School of Economics & Political Science (LSE)
There are 2 versions of this paper
Practice Developments in Budgeting: An Overview and Research Perspective
Number of pages: 40
Posted: 28 Sep 2003
Downloads
5,624
Practice Developments in Budgeting: An Overview and Research Perspective
Journal of Management Accounting Research, Vol. 15, pp. 95-116, 2003
Posted: 28 Sep 2003
Downloads
5,624
33.
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: 18
Posted: 26 Jul 2010
Last Revised: 26 Dec 2018
Accepted Paper Series
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads
5,588
34.
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 - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business
There are 3 versions of this paper
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
Downloads
5,507
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Journal of Accounting Research, Forthcoming, Chicago Booth Research Paper No. 13-65
Number of pages: 37
Posted: 02 Aug 2013
Downloads
558
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Downloads
5,507
35.
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
5,474
36.
Cost Analysis for Decision Making and Control: Marginal Costing versus Absorption Costing
Number of pages: 10
Posted: 28 Mar 2014
Working Paper Series
Eastern University, Sri Lanka
Downloads
5,427
37.
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
5,335
38.
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
There are 2 versions of this paper
Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard
Number of pages: 42
Posted: 22 May 2003
Downloads
5,286
Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard
The Accounting Review, Forthcoming
Posted: 21 Jul 2003
Downloads
5,286
39.
Budgeting and Budgetary Control
Number of pages: 44
Posted: 02 Jun 2003
Last Revised: 06 Mar 2018
Working Paper Series
Independent
Downloads
5,237
40.
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
5,225
41.
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
There are 2 versions of this paper
In Search of Management Accounting Theory
European Accounting Review, Forthcoming
Posted: 20 Feb 2009
Downloads
4,959
42.
Enron: A Financial Reporting Failure?
Number of pages: 27
Posted: 11 Jul 2003
Accepted Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads
4,954
43.
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
4,845
44.
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-Department of Accounting
Downloads
4,833
45.
Identifying Expectation Errors in Value/Glamour Strategies: A Fundamental Analysis Approach
Review of Financial Studies (RFS), 25(9): 2841-2875
Number of pages: 47
Posted: 08 Feb 2011
Last Revised: 08 Oct 2013
Working Paper Series
Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
4,798
46.
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 - Managerial Accounting and University of Basel
Downloads
4,743
47.
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
Downloads
4,713
48.
The Globalization of Accounting Standards: IFRS vs. US GAAP
Global Journal of Business Research, Vol. 3, No. 1, pp. 61-71, 2009
Number of pages: 11
Posted: 27 Feb 2010
Accepted Paper Series
Millennium Teaching University, Richard Stockton College of New Jersey and New Jersey City University
Downloads
4,675
49.
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
George Mason University - Antonin Scalia Law School, Faculty
Downloads
4,596
50.
Overconfidence, Under-Reaction, and Warren Buffett’s Investments
Number of pages: 39
Posted: 05 Jul 2010
Last Revised: 19 Jul 2010
Working Paper Series
University of California at Los Angeles, The Cheung Kong Graduate School of Business and Hong Kong University of Science & Technology (HKUST)
Downloads
4,540
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