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Advances in management accounting /
This volume of Advances in Management Accountingexplores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and more.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, U.K. :
Emerald Publishing,
2019.
|
| Edición: | First edition. |
| Colección: | Advances in management accounting ;
v. 31. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
MARC
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| 245 | 0 | 0 | |a Advances in management accounting / |c edited by Laurie L. Burney, Mary A. Malina. |
| 250 | |a First edition. | ||
| 264 | 1 | |a Bingley, U.K. : |b Emerald Publishing, |c 2019. | |
| 300 | |a 1 online resource | ||
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| 490 | 1 | |a Advances in management accounting ; |v v. 31 | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Vendor-supplied metadata. | |
| 505 | 0 | |a Intro; Contents; List of Contributors; Editorial Board; Statement of Purpose; Review Procedures; Manuscript form Guidelines; Introduction; Competitor Monitoring and Revenue Performance: Evidence from the Hospitality Industry; Introduction; Literature Review; Hypothesis Development; Monitoring Scope; Monitoring Above and Below; Reciprocity of Monitoring; Research Design; Data; Impact of Competitor Monitoring on Pricing, Demand, and Revenue Performance; Dependent Variables; Independent Variables: Competitor Monitoring; Independent Variables: Controls; Results; Additional Tests; Conclusion | |
| 505 | 8 | |a LimitationsAvenues for Further Research; References; Appendix: Make-Up of the Data Set; An Empirical Examination of Economic Determinants of Financial CEO Compensation: A Comparative Study on Pre- and Post-Financial Crisis Periods; 1. Introduction; 2. Prior Literature; 3. Theoretical Development and Hypotheses; 3.1. Firms' Stock Performance and Executive Compensation; 3.2. Firms' Accounting Performance and Executive Compensation; 3.3. Firms' Leverage and Executive Compensation; 3.4. Pay for Performance Sensitivity, Leverage, and Compensation; 4. Research Methodology; 4.1. Sample and Data | |
| 505 | 8 | |a 4.2. Model Specification5. Sample Statistics and Empirical Results; 5.1. Sample Distribution; Descriptive Statistics; 5.2. Correlation Matrix and Results of Lagged Regression Analysis; 5.3. Results of Additional Tests; 6. Summary, Conclusions, and Implications; References; Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts; 1. Introduction; 2. Hypothesis Development; 3. Data and Methodolody; 3.1. Sample; 3.2. Measures; 3.3. Regression Model; 4. Results; 4.1. Univariate Results; 4.2. Multivariate Results; 5. Robustness Test and Additional Analysis | |
| 505 | 8 | |a 5.1. Tests with Propensity Score Matching5.2. The Moderating Role of the Proportion of CEO Total Payment Tied to Bonus; 6. Conclusion; References; Performance-Based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens; Theory and Hypothesis Development; The Effect of PBP on Honesty; The Effect of PM on Honesty; Interaction Effects of Compensation Scheme and PM; Research Design; Experimental Treatments; Honesty Assessment Task; Analysis of Results; Assessment of Treatment Effects and Potential Confounds; Levels of Honesty Overall and by Treatment Group; Combined Analysis | |
| 505 | 8 | |a Discussion and ConclusionsReferences; The Role of Managerial Ability in Classification Shifting Using Discontinued Operations; 1. Introduction; 2. Literature Review and Hypothesis Development; 3. Research Design; 3.1. Measuring Unexpected Core Earnings; 3.2. Empirical Specification; 3.3. Sample Selection and Descriptive Statistics; 4. Main Results; 5. Additional Tests; 5.1. Income-increasing Discontinued Operations versus Income-decreasing Discontinued Operations; 5.2. Alternative Sample Periods; 5.3. Subsequent Firm Performance Comparison; 6. Conclusion; References | |
| 520 | |a This volume of Advances in Management Accountingexplores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and more. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
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| 650 | 0 | |a Managerial accounting. | |
| 650 | 6 | |a Comptabilité de gestion. | |
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| 650 | 7 | |a Accounting. |2 bicssc | |
| 650 | 7 | |a Finance & accounting. |2 bicssc | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Managerial. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x General. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x General. |2 bisacsh | |
| 650 | 7 | |a Managerial accounting |2 fast | |
| 700 | 1 | |a Burney, Laurie L., |e editor. | |
| 700 | 1 | |a Malina, Mary A., |e editor. | |
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