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Jerold Zimmerman

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. James Brickley & Clifford Smith & Jerold Zimmerman, 2020. "The Economics of Organizational Architecture," Journal of Applied Corporate Finance, Morgan Stanley, vol. 32(1), pages 108-119, March.

    Cited by:

    1. Kruis, Anne-Marie & Sneller, Lineke, 2013. "International Divider Walls," Journal of Accounting Education, Elsevier, vol. 31(1), pages 31-52.
    2. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    3. Anna V. Gozalova & Viktoriya S. Ryzhova & Lyudmila S. Skachkova, 2022. "Whether academic and teaching staff are universal," Upravlenets, Ural State University of Economics, vol. 13(5), pages 85-101, November.
    4. Evan Osborne, 1999. "Is The Exclusionary Rule Worthwhile?," Contemporary Economic Policy, Western Economic Association International, vol. 17(3), pages 381-389, July.
    5. François Larmande & Jean-Pierre Ponssard, 2004. "EVA and the Controllability-congruence Trade-off: An Empirical Investigation," CESifo Working Paper Series 1257, CESifo.
    6. Josef Windsperger, 2013. "The governance of franchising networks," Chapters, in: Anna Grandori (ed.), Handbook of Economic Organization, chapter 27, Edward Elgar Publishing.
    7. J. Windsperger, 2009. "Allocation of decision rights in joint ventures," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 30(8), pages 491-501.
    8. Windsperger, Josef, 2004. "Centralization of franchising networks: evidence from the Austrian franchise sector," Journal of Business Research, Elsevier, vol. 57(12), pages 1361-1369, December.
    9. O'Connor, Neale G. & Deng, Johnny & Luo, Yadong, 2006. "Political constraints, organization design and performance measurement in China's state-owned enterprises," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 157-177, February.
    10. Josef Windsperger, 2002. "The Structure of Ownership Rights in Franchising: An Incomplete Contracting View," European Journal of Law and Economics, Springer, vol. 13(2), pages 129-142, March.
    11. Eva Labro & Mark Lang & Jim Omartian, 2019. "Predictive Analytics and Organizational Architecture: Plant-Level Evidence from Census Data," Working Papers 19-02, Center for Economic Studies, U.S. Census Bureau.
    12. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.
    13. Aggarwal, Raj, 2001. "Using economic profit to assess performance: a metric for modern firms," Business Horizons, Elsevier, vol. 44(1), pages 55-60.
    14. Raymond O. S. Zaal, 2011. "Reinforcing Ethical Behavior through Organizational Architecture: A Hypothesized Relationship," Chapters, in: Killian J. McCarthy & Maya Fiolet & Wilfred Dolfsma (ed.), The Nature of the New Firm, chapter 2, Edward Elgar Publishing.
    15. Shirley Daniel & Dongyoung Lee & Wolf Reitsperger, 2014. "Raising quality consciousness among Chinese manufacturing personnel: Testing the effectiveness of performance management tools," Asia Pacific Journal of Management, Springer, vol. 31(2), pages 549-573, June.
    16. Brickley, James A. & Smith Jr., Clifford W. & Zimmerman, Jerold L., 2002. "Business ethics and organizational architecture," Journal of Banking & Finance, Elsevier, vol. 26(9), pages 1821-1835, September.
    17. Raymond O. S. Zaal & Ronald J. M. Jeurissen & Edward A. G. Groenland, 2019. "Organizational Architecture, Ethical Culture, and Perceived Unethical Behavior Towards Customers: Evidence from Wholesale Banking," Journal of Business Ethics, Springer, vol. 158(3), pages 825-848, September.

  2. Jerold L. Zimmerman, 2016. "Private Equity, the Rise of Unicorns, and the Reincarnation of Control-based Accounting," Journal of Applied Corporate Finance, Morgan Stanley, vol. 28(3), pages 56-67, September.

    Cited by:

    1. Carolin Bock & Christian Hackober, 2020. "Unicorns—what drives multibillion-dollar valuations?," Business Research, Springer;German Academic Association for Business Research, vol. 13(3), pages 949-984, November.

  3. Li, Edward & Wasley, Charles & Zimmerman, Jerold, 2016. "The Disclose or Abstain Incentive to Issue Management Guidance," Journal of Law, Finance, and Accounting, now publishers, vol. 1(1), pages 187-233, April.

    Cited by:

    1. Ormazabal, Gaizka & Jagolinzer, Alan D. & Larcker, David F. & Taylor, Daniel, 2017. "Political Connections and the Informativeness of Insider Trades," CEPR Discussion Papers 12153, C.E.P.R. Discussion Papers.
    2. Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim, 2023. "The relationship between R&D intensity, conservatism, and management earnings forecast issuance," Advances in accounting, Elsevier, vol. 62(C).
    3. Mary Brooke Billings & Matthew C. Cedergren & Svenja Dube, 2021. "Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?," Review of Accounting Studies, Springer, vol. 26(4), pages 1456-1491, December.

  4. Jerold L. Zimmerman, 2015. "The role of accounting in the twenty-first century firm," Accounting and Business Research, Taylor & Francis Journals, vol. 45(4), pages 485-509, June.

    Cited by:

    1. Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth & Fábio M. Costa, 2021. "The dimensions of accounting service quality," SN Business & Economics, Springer, vol. 1(8), pages 1-31, August.
    2. Majeed, Muhammad Ansar & Yan, Chao, 2021. "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
    3. Annalisa Prencipe, 2017. "Past evolution and recent trends in accounting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 51-60.
    4. Christian Rainero & Giuseppe Modarelli & Alessandro Migliavacca & Riccardo Coda, 2021. "Early Traces of Materiality and Relevance Principles in Luca Pacioli’s Tractatus XI," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 153-153, July.
    5. Brad Potter & Matthew Pinnuck & George Tanewski & Sue Wright, 2019. "Keeping it private: financial reporting by large proprietary companies in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 87-113, March.
    6. Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017. "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, vol. 22(4), pages 1541-1581, December.
    7. Michael Minnis & Nemit Shroff, 2017. "Why regulate private firm disclosure and auditing?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 473-502, July.
    8. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    9. John Richard Edwards & Trevor Boyns, 2022. "Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940," Abacus, Accounting Foundation, University of Sydney, vol. 58(2), pages 300-333, June.
    10. Teodor HADA & Nicoleta BARBUTA-MISU & Teodora Maria AVRAM, 2016. "Financial CEMATT Method: a New Approach for Performance Assessment using Accounting Information," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 10-17.
    11. Madaleno Mara & Bărbuţă-Mişu Nicoleta, 2019. "The Financial Performance of European Companies: Explanatory Factors in the Context of Economic Crisis," Ekonomika (Economics), Sciendo, vol. 98(2), pages 6-18, December.

  5. Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold, 2010. "The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 109-132, February.

    Cited by:

    1. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
    2. Cyrus Aghamolla & Richard T. Thakor, 2022. "Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 755-804, June.
    3. Jesse A. Ellis & C. Edward Fee & Shawn E. Thomas, 2012. "Proprietary Costs and the Disclosure of Information About Customers," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 685-727, June.
    4. Roychowdhury, Sugata & Martin, Xiumin, 2013. "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 134-146.
    5. Fu, Renhui & Kraft, Arthur & Zhang, Huai, 2012. "Financial reporting frequency, information asymmetry, and the cost of equity," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 132-149.
    6. Ying Huang & Ningzhong Li & Yong Yu & Xiaolu Zhou, 2020. "The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1161-1202, December.
    7. Chi, Wuchun & Wu, Shing-Jen & Zheng, Zhen, 2020. "Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms," The British Accounting Review, Elsevier, vol. 52(6).
    8. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    9. Leung, P.Y.E., 2013. "The influence of reporting standards and inter-firm relationships on financial reporting," Other publications TiSEM c78b51bd-6546-4eac-9f50-3, Tilburg University, School of Economics and Management.
    10. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    11. Lo, Kin, 2010. "Materiality and voluntary disclosures," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 133-135, February.
    12. Eric R. Holzman & Nathan T. Marshall & Joseph H. Schroeder & Teri Lombardi Yohn, 2021. "Is all disaggregation good for investors? Evidence from earnings announcements," Review of Accounting Studies, Springer, vol. 26(2), pages 520-558, June.
    13. KIM, Hyonok & YASUDA, Yukihiro & 安田, 行宏, 2016. "Mandatory adoption of business risk disclosure: evidence from Japanese firms," Working Paper Series G-1-14, Hitotsubashi University Center for Financial Research.
    14. Phan, Duc Hong Thi & Mascitelli, Bruno, 2014. "Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 222-229.
    15. Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
    16. John Gallemore & Stephan Hollander & Martin Jacob, 2020. "Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings," Working Papers 2020-81, Becker Friedman Institute for Research In Economics.
    17. Núñez-Nickel, Manuel & Gago Rodríguez, Susana, 2010. "Evolutionary model of existing competition and voluntary disclosure," INDEM - Working Paper Business Economic Series id-10-06, Instituto para el Desarrollo Empresarial (INDEM).
    18. Srivastava, Anup, 2014. "Why have measures of earnings quality changed over time?," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 196-217.
    19. Liu, Sun, 2015. "Corporate governance and forward-looking disclosure: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 25(C), pages 16-30.
    20. Bamber, Matthew & McMeeking, Kevin & Petrovic, Nikola, 2018. "Mandatory Financial Reporting Processes and Outcomes," The International Journal of Accounting, Elsevier, vol. 53(3), pages 227-245.
    21. Nishant, Rohit & Goh, Mark & Kitchen, Philip J., 2016. "Sustainability and differentiation: Understanding materiality from the context of Indian firms," Journal of Business Research, Elsevier, vol. 69(5), pages 1892-1897.
    22. Byron A. Brown & Afifa Patel & Veronica Ofaletse, 2016. "Categories of Intellectual Capital Disclosed by Service-based Companies in Botswana," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 7(4), pages 45-60, November.
    23. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
    24. Blacconiere, Walter G. & Frederickson, James R. & Johnson, Marilyn F. & Lewis, Melissa F., 2011. "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 235-251.
    25. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
    26. Kim, Hyonok & Yasuda, Yukihiro, 2018. "Business risk disclosure and firm risk: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 45(C), pages 413-426.
    27. Paul Brockman & Jim Cicon, 2013. "The Information Content Of Management Earnings Forecasts: An Analysis Of Hard Versus Soft Information," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 36(2), pages 147-174, June.
    28. Imhof, Michael J & Seavey, Scott E., 2018. "How investors value cash and cash flows when managers commit to providing earnings forecasts," Advances in accounting, Elsevier, vol. 41(C), pages 74-87.
    29. Jing He & Marlene A. Plumlee, 2020. "Measuring disclosure using 8-K filings," Review of Accounting Studies, Springer, vol. 25(3), pages 903-962, September.
    30. Stefano Romito & Clodia Vurro, 2021. "Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 595-605, March.
    31. Rogers, Jonathan L. & Skinner, Douglas J. & Van Buskirk, Andrew, 2009. "Earnings guidance and market uncertainty," Journal of Accounting and Economics, Elsevier, vol. 48(1), pages 90-109, October.
    32. Tsileponis, Nikolaos & Stathopoulos, Konstantinos & Walker, Martin, 2020. "Do corporate press releases drive media coverage?," The British Accounting Review, Elsevier, vol. 52(2).
    33. Sarah C. Rice & David P. Weber, 2012. "How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 811-843, June.
    34. Sung Gon Chung & Beng Wee Goh & Jeffrey Ng & Kevin Ow Yong, 2017. "Voluntary fair value disclosures beyond SFAS 157’s three-level estimates," Review of Accounting Studies, Springer, vol. 22(1), pages 430-468, March.
    35. Maria Cleofe Giorgino & Enrico Supino & Federico Barnabè, 2017. "Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis," Sustainability, MDPI, vol. 9(12), pages 1-15, November.
    36. Lawrence, Alastair & Sloan, Richard & Sun, Yuan, 2013. "Non-discretionary conservatism: Evidence and implications," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 112-133.
    37. Tuli, Kapil R. & Mukherjee, Anirban & Dekimpe, Marnik G., 2012. "On the Value Relevance of Retailer Advertising Spending and Same-store Sales Growth," Journal of Retailing, Elsevier, vol. 88(4), pages 447-461.
    38. Dambra, Michael & Field, Laura Casares & Gustafson, Matthew T., 2015. "The JOBS Act and IPO volume: Evidence that disclosure costs affect the IPO decision," Journal of Financial Economics, Elsevier, vol. 116(1), pages 121-143.
    39. Orhun, Eda, 2019. "Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector," Research in International Business and Finance, Elsevier, vol. 47(C), pages 354-370.
    40. Bazrafshan, Ebrahim & Kandelousi, Amene S. & Hooy, Chee-Wooi, 2016. "The impact of earnings management on the extent of disclosure and true financial performance: Evidence from listed firms in Hong Kong," The British Accounting Review, Elsevier, vol. 48(2), pages 206-219.
    41. Anne Michaels & Michael Grüning, 2018. "The impact of corporate identity on corporate social responsibility disclosure," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    42. Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
    43. Nicola Dalla Via & Paolo Perego, 2018. "Determinants of Conflict Minerals Disclosure Under the Dodd–Frank Act," Business Strategy and the Environment, Wiley Blackwell, vol. 27(6), pages 773-788, September.

  6. James Brickley & Clifford Smith & Jerold Zimmerman & Janice Willett, 2009. "Using Organizational Architecture to Lead Change," Journal of Applied Corporate Finance, Morgan Stanley, vol. 21(2), pages 58-66, March.

    Cited by:

    1. Bacha, Sami & Azouzi, Mohamed Ali, 2019. "How gender and emotions bias the credit decision-making in banking firms," Journal of Behavioral and Experimental Finance, Elsevier, vol. 22(C), pages 183-191.

  7. Feng Gao & Joanna Shuang Wu & Jerold Zimmerman, 2009. "Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 459-506, May.

    Cited by:

    1. Waters, James, 2015. "Optimal design and consequences of financial disclosure regulation: a real options approach," MPRA Paper 63369, University Library of Munich, Germany.
    2. Luzi Hail, 2011. "Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 573-594, May.
    3. Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D., 2019. "Accounting quality and the transmission of monetary policy," Journal of Accounting and Economics, Elsevier, vol. 68(2).
    4. Ciao‐Wei Chen, 2019. "The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets," Journal of Accounting Research, Wiley Blackwell, vol. 57(2), pages 391-430, May.
    5. Rosemary Kim & Jagdish Gangolly & S. S. Ravi & Daniel J. Rosenkrantz, 2020. "Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach," Abacus, Accounting Foundation, University of Sydney, vol. 56(2), pages 165-212, June.
    6. ITO Koichiro & James M. SALLEE, 2014. "The Economics of Attribute-Based Regulation: Theory and evidence from fuel-economy standards," Discussion papers 14057, Research Institute of Economy, Trade and Industry (RIETI).
    7. Steven E. Salterio & Joan E. D. Conrod & Regan N. Schmidt, 2013. "Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 23-51, March.
    8. Bindal, Shradha & Bouwman, Christa H.S. & Hu, Shuting (Sophia) & Johnson, Shane A., 2020. "Bank regulatory size thresholds, merger and acquisition behavior, and small business lending," Journal of Corporate Finance, Elsevier, vol. 62(C).
    9. Dalton, Derek & Buchheit, Steve & Oler, Derek & Zhou, Ming, 2013. "Enforcement mechanisms for SEC reporting deadlines," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 185-195.
    10. Yu Gao, 2011. "The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 933-968, September.
    11. Dhammika Dharmapala, 2016. "Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b)," CESifo Working Paper Series 6180, CESifo.
    12. Jinying Liu & Yiping Wu & Haiwei Xu, 2022. "RETRACTED ARTICLE: The relationship between internal control and sustainable development of enterprises by mediating roles of exploratory innovation and exploitative innovation," Operations Management Research, Springer, vol. 15(3), pages 913-924, December.
    13. Ewens, Michael & Xiao, Kairong & Xu, Ting, 2020. "Regulatory Costs of Being Public: Evidence from Bunching Estimation," SocArXiv pdv8n, Center for Open Science.
    14. Wunhong Su & Liuzhen Zhang & Chao Ge & Shuai Chen, 2022. "Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
    15. Dey, Aiyesha, 2010. "The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 53-57, February.
    16. Espahbodi, Reza & Espahbodi, Hassan, 2019. "The impact on stock prices of deferral and elimination of internal control audit requirement for small firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 158-166.
    17. Tat-Kei Lai & Travis Ng, 2017. "Does dividend tax impede competition for corporate charters?," Post-Print hal-01744586, HAL.
    18. Cortes, Felipe, 2021. "Firm opacity and the opportunity cost of cash," Journal of Corporate Finance, Elsevier, vol. 68(C).
    19. Vladimir Atanasov & Bernard Black, 2021. "The Trouble with Instruments: The Need for Pretreatment Balance in Shock-Based Instrumental Variable Designs," Management Science, INFORMS, vol. 67(2), pages 1270-1302, February.
    20. Zhao, Qiuhong & Ziebart, David A., 2015. "SOX and bondholders' reliance on monitors," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 129-137.
    21. Hoopes, Jeffrey L. & Robinson, Leslie & Slemrod, Joel, 2018. "Public tax-return disclosure," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 142-162.
    22. Michael Dambra & Matthew Gustafson, 2021. "Do the Burdens to Being Public Affect the Investment and Innovation of Newly Public Firms?," Management Science, INFORMS, vol. 67(1), pages 594-616, January.
    23. E. Han Kim & Yao Lu, 2018. "Executive Suite Independence: Is It Related to Board Independence?," Management Science, INFORMS, vol. 64(3), pages 1015-1033, March.
    24. Stephen Glaeser & James D. Omartian, 2022. "Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 1085-1130, June.
    25. Waters, James, 2011. "The effect of the Sarbanes-Oxley Act on innovation," MPRA Paper 28072, University Library of Munich, Germany.
    26. Kaplow, Louis, 2019. "Optimal regulation with exemptions," International Journal of Industrial Organization, Elsevier, vol. 66(C), pages 1-39.
    27. Friederich, Sylvain & Payne, Richard, 2014. "Trading anonymity and order anticipation," Journal of Financial Markets, Elsevier, vol. 21(C), pages 1-24.
    28. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    29. Dong, Bei & Nash, Jonathan & Xu, Le, 2022. "Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline," Advances in accounting, Elsevier, vol. 56(C).
    30. Xia Chen & Mei Feng & Chan Li, 2020. "Family entrenchment and internal control: evidence from S&P 1500 firms," Review of Accounting Studies, Springer, vol. 25(1), pages 246-278, March.
    31. Henry L. Friedman & Mirko S. Heinle, 2016. "Lobbying and Uniform Disclosure Regulation," Journal of Accounting Research, Wiley Blackwell, vol. 54(3), pages 863-893, June.
    32. George‐Levi Gayle & Chen Li & Robert A. Miller, 2022. "Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1189-1234, September.
    33. Lerong He & Shih-Jen Ho, 2011. "Monitoring Costs, Managerial Ethics and Corporate Governance: A Modeling Approach," Journal of Business Ethics, Springer, vol. 99(4), pages 623-635, April.
    34. Waters, James, 2013. "The Sarbanes-Oxley Act, industrial innovation, and real option creation," MPRA Paper 49173, University Library of Munich, Germany.
    35. Ahmed, Anwer S. & McAnally, Mary Lea & Rasmussen, Stephanie & Weaver, Connie D., 2010. "How costly is the Sarbanes Oxley Act? Evidence on the effects of the Act on corporate profitability," Journal of Corporate Finance, Elsevier, vol. 16(3), pages 352-369, June.
    36. Sarah C. Rice & David P. Weber, 2012. "How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 811-843, June.
    37. Peter Iliev & Darius P. Miller & Lukas Roth, 2014. "Uninvited U.S. Investors? Economic Consequences of Involuntary Cross‐Listings," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 473-519, May.
    38. Ge, Weili & Koester, Allison & McVay, Sarah, 2017. "Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 358-384.
    39. Matthew J. Bloomfield, 2021. "The Asymmetric Effect of Reporting Flexibility on Priced Risk," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 867-910, June.
    40. Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
    41. Tor‐Erik Bakke & Toni M. Whited, 2012. "Threshold Events and Identification: A Study of Cash Shortfalls," Journal of Finance, American Finance Association, vol. 67(3), pages 1083-1111, June.
    42. Ana Albuquerque & Julie Lei Zhu, 2019. "Has Section 404 of the Sarbanes–Oxley Act Discouraged Corporate Investment? New Evidence from a Natural Experiment," Management Science, INFORMS, vol. 65(7), pages 3423-3446, July.
    43. William R. Kinney, Jr. & Marcy L. Shepardson, 2011. "Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 413-448, May.
    44. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    45. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
    46. Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023. "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, vol. 28(2), pages 1003-1034, June.
    47. Hailey Ballew & Michael Iselin & Allison Nicoletti, 2022. "Accounting-based thresholds and growth decisions in the banking industry," Review of Accounting Studies, Springer, vol. 27(1), pages 232-274, March.
    48. DeFond, Mark L. & Lennox, Clive S., 2011. "The effect of SOX on small auditor exits and audit quality," Journal of Accounting and Economics, Elsevier, vol. 52(1), pages 21-40, June.
    49. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    50. Lisa De Simone & Rebecca Lester & Kevin Markle, 2020. "Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 105-153, March.
    51. Bernard, Darren & Burgstahler, David & Kaya, Devrimi, 2018. "Size management by European private firms to minimize proprietary costs of disclosure," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 94-122.
    52. Dambra, Michael & Field, Laura Casares & Gustafson, Matthew T., 2015. "The JOBS Act and IPO volume: Evidence that disclosure costs affect the IPO decision," Journal of Financial Economics, Elsevier, vol. 116(1), pages 121-143.
    53. Louis Kaplow, 2017. "Optimal Regulation with Exemptions," NBER Working Papers 23887, National Bureau of Economic Research, Inc.
    54. Todd D. Kravet & Sarah E. McVay & David P. Weber, 2018. "Costs and benefits of internal control audits: evidence from M&A transactions," Review of Accounting Studies, Springer, vol. 23(4), pages 1389-1423, December.
    55. B. Zimmerman, Aleksandra, 2015. "The JOBS Act disclosure exemptions: Some early evidence," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 73-82.
    56. Sally Gunz & Linda Thorne, 2019. "Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later," Journal of Business Ethics, Springer, vol. 158(2), pages 293-296, August.
    57. Byzalov, Dmitri & Basu, Sudipta, 2019. "Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests," Journal of Accounting and Economics, Elsevier, vol. 68(2).
    58. Rachel M. Hayes, 2009. "Discussion of Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 507-518, May.
    59. Lattanzio, Gabriele & Megginson, William L. & Sanati, Ali, 2023. "Dissecting the listing gap: Mergers, private equity, or regulation?," Journal of Financial Markets, Elsevier, vol. 65(C).
    60. Jackson, Gregory, 2010. "Understanding corporate governance in the United States: An historical and theoretical reassessment," Arbeitspapiere 223, Hans-Böckler-Stiftung, Düsseldorf.
    61. Ormazabal, Gaizka & Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N., 2017. "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers 12152, C.E.P.R. Discussion Papers.
    62. Luzi Hail & Ahmed Tahoun & Clare Wang, 2017. "Corporate Scandals and Regulation," Working Papers Series 71, Institute for New Economic Thinking.
    63. Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018. "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 528-588, June.
    64. Abdioglu, Nida & Bamiatzi, Vassiliki & Cavusgil, S.Tamer & Khurshed, Arif & Stathopoulos, Konstantinos, 2015. "Information asymmetry, disclosure and foreign institutional investment: An empirical investigation of the impact of the Sarbanes-Oxley Act," International Business Review, Elsevier, vol. 24(5), pages 902-915.
    65. Luzi Hail & Ahmed Tahoun & Clare Wang, 2018. "Corporate Scandals and Regulation," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 617-671, May.
    66. Stephen Glaeser & Jeremy Michels & Robert E. Verrecchia, 2020. "Discretionary disclosure and manager horizon: evidence from patenting," Review of Accounting Studies, Springer, vol. 25(2), pages 597-635, June.
    67. Stefan Petry, 2018. "Mandatory Worker Representation on the Board and Its Effect on Shareholder Wealth," Financial Management, Financial Management Association International, vol. 47(1), pages 25-54, March.

  8. James A. Brickley & Clifford W. Smith & Jerold L. Zimmerman, 2003. "Corporate Governance, Ethics, And Organizational Architecture," Journal of Applied Corporate Finance, Morgan Stanley, vol. 15(3), pages 34-45, March.

    Cited by:

    1. Harry Hummels & Patrick Nullens, 2022. "‘Other-wise’ Organizing. A Levinasian Approach to Agape in Work and Business Organisations," Humanistic Management Journal, Springer, vol. 7(2), pages 211-232, October.
    2. Bradley Lail & Jason MacGregor & Martin Stuebs & Timothy Thomasson, 2015. "The Influence of Regulatory Approach on Tone at the Top," Journal of Business Ethics, Springer, vol. 126(1), pages 25-37, January.
    3. Joan Fontrodona & Joan Enric Ricart & Pascual Berrone, 2018. "Ethical Challenges in Strategic Management: The 19th IESE International Symposium on Ethics, Business and Society," Journal of Business Ethics, Springer, vol. 152(4), pages 887-898, November.
    4. Xingqiang Du, 2015. "Does Confucianism Reduce Minority Shareholder Expropriation? Evidence from China," Journal of Business Ethics, Springer, vol. 132(4), pages 661-716, December.
    5. Ghazi Zouari, 2011. "Specific knowledge, investment decision and organizational architecture," Working Papers CREGO 1110501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    6. Hunt, Nicholas C. & Curtis, Mary B. & Rixom, Jessica M., 2022. "Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility," Accounting, Organizations and Society, Elsevier, vol. 102(C).
    7. Rosanas, Josep M. & Velilla, Manuel, 2004. "The ethics of management control systems," IESE Research Papers D/563, IESE Business School.

  9. Brickley, James A. & Smith Jr., Clifford W. & Zimmerman, Jerold L., 2002. "Business ethics and organizational architecture," Journal of Banking & Finance, Elsevier, vol. 26(9), pages 1821-1835, September.

    Cited by:

    1. Vranceanu, Radu, 2005. "The Ethical Dimension of Economic Choices," ESSEC Working Papers DR 05001, ESSEC Research Center, ESSEC Business School.
    2. Ricardo Costa-Climent & Carla Martínez-Climent, 2018. "Sustainable profitability of ethical and conventional banking," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 12(4), December.
    3. Ivan Hilliard, 2013. "Responsible Management, Incentive Systems, and Productivity," Journal of Business Ethics, Springer, vol. 118(2), pages 365-377, December.
    4. Marta Cuesta-González & María Muñoz-Torres & María Ángeles Fernández-Izquierdo, 2006. "Analysis of Social Performance in the Spanish Financial Industry Through Public Data. A Proposal," Journal of Business Ethics, Springer, vol. 69(3), pages 289-304, December.
    5. J. Alfredo Flores‐Hernández & Jesús J. Cambra‐Fierro & Rosario Vázquez‐Carrasco, 2020. "Sustainability, brand image, reputation and financial value: Manager perceptions in an emerging economy context," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(4), pages 935-945, July.
    6. Ker-Tah Hsu, 2012. "The Advertising Effects of Corporate Social Responsibility on Corporate Reputation and Brand Equity: Evidence from the Life Insurance Industry in Taiwan," Journal of Business Ethics, Springer, vol. 109(2), pages 189-201, August.
    7. Zdenka Kádeková & Radovan Savov & Ingrida Košičiarová & Katarina Valaskova, 2020. "CSR Activities and Their Impact on Brand Value in Food Enterprises in Slovakia Based on Foreign Participation," Sustainability, MDPI, vol. 12(12), pages 1-21, June.
    8. Daniel Hoppe & Helen Keller & Felix Horstmann, 2022. "Got Employer Image? How Applicants Choose Their Employer," Corporate Reputation Review, Palgrave Macmillan, vol. 25(2), pages 139-159, May.
    9. Da-Chang Pai & Chi-Shiun Lai & Chih-Jen Chiu & Chin-Fang Yang, 2015. "Corporate Social Responsibility and Brand Advocacy in Business-to-Business Market: The Mediated Moderating Effect of Attribution," Journal of Business Ethics, Springer, vol. 126(4), pages 685-696, February.
    10. Katsos, John E. & Fort, Timothy L., 2016. "Leadership in the promotion of peace: Interviews with the 2015 Business for Peace honorees," Business Horizons, Elsevier, vol. 59(5), pages 463-470.
    11. Bruna Marinangeli, 2012. "Orientamento allo stakeholder engagement e performance economiche nelle aziende bancarie: un?analisi empirica," ECONOMIA E DIRITTO DEL TERZIARIO, FrancoAngeli Editore, vol. 2012(3), pages 319-335.
    12. Calderón, Reyes & Ferrero, Ignacio & Redin, Dulce M., 2012. "Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?," Business and Politics, Cambridge University Press, vol. 14(4), pages 1-24, December.
    13. Besancenot, Damien & Vranceanu, Radu, 2004. "The Information Limit to Honest Managerial Behavior," ESSEC Working Papers DR 04008, ESSEC Research Center, ESSEC Business School.
    14. Anupam Singh & Priyanka Verma, 2018. "Driving Brand Value Through CSR Initiatives: An Empirical Study in Indian Perspective," Global Business Review, International Management Institute, vol. 19(1), pages 85-98, February.
    15. Sevdiye E. Yılmaz, 2019. "Methodological View of Business Ethics Researches in Turkey: A Review on Postgraduate Theses," International Business Research, Canadian Center of Science and Education, vol. 12(8), pages 107-115, August.
    16. Rajesh Sharma & Vranda Jain, 2019. "CSR, Trust, Brand Loyalty and Brand Equity: Empirical Evidences from Sportswear Industry in the NCR Region of India," Metamorphosis: A Journal of Management Research, , vol. 18(1), pages 57-67, June.
    17. Gonzalo Maldonado-Guzman & Sandra Yesenia Pinz¨®n-Castro & Cid Leana-Morales, 2017. "Corporate Social Responsibility, Brand Image and Firm Reputation in Mexican Small Business," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(3), pages 38-47, September.
    18. Chami, Ralph & Cosimano, Thomas F. & Fullenkamp, Connel, 2002. "Managing ethical risk: How investing in ethics adds value," Journal of Banking & Finance, Elsevier, vol. 26(9), pages 1697-1718, September.
    19. Juan Jose Duran & Nuria Bajo, 2014. "Institutions as Determinant Factors of Corporate Responsibility Strategies of Multinational Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 301-317, November.
    20. Sojin Jung & Stacy H. Lee, 2022. "The buffering effect of continuous corporate social responsibilities engagement on negative consumer responses toward brand crises," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1636-1646, September.
    21. Hoje Jo & Hakkon Kim & Kwangwoo Park, 2015. "Corporate Environmental Responsibility and Firm Performance in the Financial Services Sector," Journal of Business Ethics, Springer, vol. 131(2), pages 257-284, October.
    22. Bradley W. Benson & Wallace N. Davidson III & Hongxia Wang & Dan L. Worrell, 2011. "Deviations from Expected Stakeholder Management, Firm Value, and Corporate Governance," Financial Management, Financial Management Association International, vol. 40(1), pages 39-81, March.
    23. Patrizio Monfardini, 2009. "W. C. Zimmerli, K. Richter, M. Holzinger (eds): Corporate Ethics and Corporate Governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(4), pages 375-381, November.
    24. Besancenot, Damien & Vranceanu, Radu, 2007. "Equilibrium (dis)honesty," Journal of Economic Behavior & Organization, Elsevier, vol. 64(2), pages 232-249, October.
    25. Anupam Singh & Priyanka Verma, 2017. "How CSR Affects Brand Equity of Indian Firms?," Global Business Review, International Management Institute, vol. 18(3_suppl), pages 52-69, June.
    26. Guidi, Marco G.D. & Hillier, Joe & Tarbert, Heather, 2010. "Successfully reshaping the ownership relationship by reducing ‘moral debt’ and justly distributing residual claims: The cases from Scott Bader Commonwealth and the John Lewis Partnership," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 318-328.
    27. Habib Affes & Fatma Ayadi, 2014. "The Impact of Contextual Factors on Improving the Relational Intangible Capital Related to the Supply Chain: An Empirical Analysis within the Tunisian Context," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 201-217, April.
    28. Francisco J. Callado†Muñoz & Natalia Utrero†González, 2011. "Does It Pay to Be Socially Responsible? Evidence from Spain's Retail Banking Sector," European Financial Management, European Financial Management Association, vol. 17(4), pages 755-787, September.
    29. Chi-Shiun Lai & Chih-Jen Chiu & Chin-Fang Yang & Da-Chang Pai, 2010. "The Effects of Corporate Social Responsibility on Brand Performance: The Mediating Effect of Industrial Brand Equity and Corporate Reputation," Journal of Business Ethics, Springer, vol. 95(3), pages 457-469, September.
    30. Damm, Jason & McNulty, James E., 2022. "Attorney discipline, the quality of legal systems and economic growth within the United States," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 516-533.
    31. Muhammad Anshari & Muhammad Syafrudin & Norma Latif Fitriyani & Abdur Razzaq, 2022. "Ethical Responsibility and Sustainability (ERS) Development in a Metaverse Business Model," Sustainability, MDPI, vol. 14(23), pages 1-14, November.
    32. Yan Zhu & Li-Yun Sun & Alicia Leung, 2014. "Corporate social responsibility, firm reputation, and firm performance: The role of ethical leadership," Asia Pacific Journal of Management, Springer, vol. 31(4), pages 925-947, December.
    33. Soumya Sarkar & Titas Bhattacharjee, 2017. "Impact of Voluntary Disclosures on Corporate Brand Equity," Corporate Reputation Review, Palgrave Macmillan, vol. 20(2), pages 125-136, May.
    34. McNulty, James E. & Akhigbe, Aigbe, 2017. "What do a bank’s legal expenses reveal about its internal controls and operational risk?," Journal of Financial Stability, Elsevier, vol. 30(C), pages 181-191.
    35. Ngoc Khuong Mai & Khoa Truong An Nguyen & Thanh Tung Do & Long Nhat Phan, 2023. "Corporate Social Responsibility Strategy Practices, Employee Commitment, Reputation as Sources of Competitive Advantage," SAGE Open, , vol. 13(4), pages 21582440231, December.
    36. Maria-José García-López & Juan-José Durán & Carmen Avilés-Palacios, 2022. "Managing Reputation in MNEs through Intangible Liabilities," Sustainability, MDPI, vol. 14(5), pages 1-15, March.
    37. Nguyen Minh Ha & Le Quoc Phong & Tran Kiem Viet Thang & Huynh Luong Tam & Tran Hai Dang & Nguyen Thi Mai Hoa, 2023. "Mediating role of corporate reputation in the relationship between corporate social responsibility and repurchase intention: A case study of McDonald’s fast food restaurant chain," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 13(2), pages 19-38.
    38. Guidi, Marco G.D. & Hillier, Joe & Tarbert, Heather, 2008. "Maximizing the firm's value to society through ethical business decisions: Incorporating ‘moral debt’ claims," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 603-619.
    39. Schmidt, Matthias, 2005. ""Whistle Blowing" Regulation and Accounting Standards Enforcement in Germany and Europe--An Economic Perspective," International Review of Law and Economics, Elsevier, vol. 25(2), pages 143-168, June.
    40. Raymond O. S. Zaal & Ronald J. M. Jeurissen & Edward A. G. Groenland, 2019. "Organizational Architecture, Ethical Culture, and Perceived Unethical Behavior Towards Customers: Evidence from Wholesale Banking," Journal of Business Ethics, Springer, vol. 158(3), pages 825-848, September.
    41. Vicenta Sierra & Oriol Iglesias & Stefan Markovic & Jatinder Jit Singh, 2017. "Does Ethical Image Build Equity in Corporate Services Brands? The Influence of Customer Perceived Ethicality on Affect, Perceived Quality, and Equity," Journal of Business Ethics, Springer, vol. 144(3), pages 661-676, September.
    42. Vranceanu, Radu, 2003. "Manager Unethical Behavior During The New Economy Bubble," ESSEC Working Papers DR 03026, ESSEC Research Center, ESSEC Business School.
    43. Guler Aras & Evrim Hacioglu Kazak, 2022. "Enhancing Firm Value through the Lens of ESG Materiality: Evidence from the Banking Sector in OECD Countries," Sustainability, MDPI, vol. 14(22), pages 1-29, November.

  10. Brickley, James A. & Zimmerman, Jerold L., 2001. "Changing incentives in a multitask environment: evidence from a top-tier business school," Journal of Corporate Finance, Elsevier, vol. 7(4), pages 367-396, December.

    Cited by:

    1. Philippis, Marta De, 2015. "Multitask agents and incentives: the case of teachingand research for university professors," LSE Research Online Documents on Economics 65007, London School of Economics and Political Science, LSE Library.
    2. Yoichi Arai & Hidehiko Ichimura & Daiji Kawaguchi, 2014. "The educational upgrading of Japanese youth, 1982-2007: Are Japanese youth ready for structural reforms?," Working Papers e078, Tokyo Center for Economic Research.
    3. Pablo Casas-Arce & Santhi Hejeebu & Cornell College, 2004. "Job Design and the Benefits of Private Trade," Economics Series Working Papers 204, University of Oxford, Department of Economics.
    4. Edward P. Lazear & Paul Oyer, 2012. "Personnel Economics [The Handbook of Organizational Economics]," Introductory Chapters,, Princeton University Press.
    5. Arai, Yoichi & Ichimura, Hidehiko & Kawaguchi, Daiji, 2015. "The Educational Upgrading of Japanese Youth, 1982-2007: Are All Japanese Youth Ready for Structural Reforms?," IZA Discussion Papers 8870, Institute of Labor Economics (IZA).
    6. Edward P. Lazear, 1995. "Personnel Economics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262121883, December.
    7. Christine Marsal, 2006. "La cohérence dans la mobilisation du capital humain:une illustration de la théorie de l’architecture organisationnelle dans les banques de réseau," Working Papers CREGO 1060501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    8. Habib, Michel, 2015. "Multifaceted Transactions, Incentives, and Organizational Form," CEPR Discussion Papers 10432, C.E.P.R. Discussion Papers.
    9. Josef Falkinger & Michel Habib, 2017. "Principle or Opportunism? Discretion, Capital, and Incentives," Swiss Finance Institute Research Paper Series 17-73, Swiss Finance Institute.
    10. Thiele, Veikko, 2007. "Performance measurement in multi-task agencies," Research in Economics, Elsevier, vol. 61(3), pages 148-163, September.
    11. Zhang, Haifeng & Zhang, Junsen & Zhang, Yanfeng, 2019. "Do tournament incentives matter in academics? Evidence from personnel data in a top-tier university in China," Journal of Economic Behavior & Organization, Elsevier, vol. 166(C), pages 84-106.
    12. Joan Rosselló, 2006. "Incentives to Research in European Public Universities," DEA Working Papers 24, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    13. Sam Allgood & William B. Walstad & John J. Siegfried, 2015. "Research on Teaching Economics to Undergraduates," Journal of Economic Literature, American Economic Association, vol. 53(2), pages 285-325, June.
    14. Bentley Coffey & M. T. Maloney, 2010. "The Thrill of Victory: Measuring the Incentive to Win," Journal of Labor Economics, University of Chicago Press, vol. 28(1), pages 87-112, January.
    15. Christine Marsal, 2010. "Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study," Working Papers CREGO 1100601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    16. Pablo Casas‐Arce & Santhi Hejeebu, 2012. "Job Design in the Presence of Career Concerns," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 21(4), pages 1083-1109, December.
    17. Sacha Kapoor, 2020. "Inefficient incentives and nonprice allocations: Experimental evidence from big‐box restaurants," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 29(2), pages 401-419, April.
    18. Selay Sahan & Euan Phimister, 2022. "Worker Incentives in the Banking Industry," Journal of Financial Services Research, Springer;Western Finance Association, vol. 61(2), pages 259-284, April.
    19. Josef Falkinger & Michel A. Habib, 2021. "Managerial discretion and shareholder capital at risk," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1215-1245, July.
    20. Joan Rosselló, 2006. "¿Deberían tener las universidades total autonomía en la selección del profesorado?," DEA Working Papers 25, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    21. Thiele, Veikko, 2007. "Task-Specific Abilities in Multi-Task Agency Relations," MPRA Paper 2470, University Library of Munich, Germany.
    22. Ali Palali & Roel van Elk & Jonneke Bolhaar & Iryna Rud, 2017. "Are good researchers also good teachers? The relationship between research quality and teaching quality," CPB Discussion Paper 347, CPB Netherlands Bureau for Economic Policy Analysis.
    23. Fogarty, Timothy J. & Black, William H., 2014. "Further tales of the schism: US accounting faculty and practice credentials," Journal of Accounting Education, Elsevier, vol. 32(3), pages 223-237.
    24. Juho Jokinen & Jaakko Pehkonen, 2021. "The role of personal and relative job performance in promotion decisions," LABOUR, CEIS, vol. 35(4), pages 485-499, December.
    25. Pablo Casas-Arce & F. Asís Martínez-Jerez, 2009. "Relative Performance Compensation, Contests, and Dynamic Incentives," Management Science, INFORMS, vol. 55(8), pages 1306-1320, August.
    26. David Fitoussi & Vijay Gurbaxani, 2012. "IT Outsourcing Contracts and Performance Measurement," Information Systems Research, INFORMS, vol. 23(1), pages 129-143, March.

  11. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December.

    Cited by:

    1. Alnoor Bhimani, 2008. "Making corporate governance count: the fusion of ethics and economic rationality," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(2), pages 135-147, May.
    2. Anthony Hopwood, 2002. "'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 777-785.
    3. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    4. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    5. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    6. Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting [Konkurenční výhoda manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 78-90.
    7. Simona Alfiero & Laura Broccardo & Massimo Cane & Alfredo Esposito, 2018. "High Performance Through Innovation Process Management in SMEs. Evidence from the Italian wine sector," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 87-110.
    8. R. Murray Lindsay, 2018. "Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 555-587, December.
    9. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
    10. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2006. "Assessing the Performance of Business Unit Managers," Other publications TiSEM f83d0732-69e7-4b1c-87c2-f, Tilburg University, School of Economics and Management.
    11. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
    12. Thomas Hemmer & Eva Labro, 2008. "On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1209-1240, December.
    13. Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto, 2011. "Lessons learned: advantages and disadvantages of mixed method research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 59-71, April.
    14. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    15. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    16. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
    17. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2007. "Assessing the performance of business unit managers," Other publications TiSEM b319acf4-637b-4b50-ab08-2, Tilburg University, School of Economics and Management.
    18. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    19. Christopher Ittner & David Larcker, 2002. "Empirical managerial accounting research: are we just describing management consulting practice?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 787-794.
    20. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Discussion Paper 2003-130, Tilburg University, Center for Economic Research.
    21. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    22. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Other publications TiSEM 46a62de7-d051-4620-93bb-3, Tilburg University, School of Economics and Management.
    23. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    24. Francesco Capalbo & Adelaide Ippolito & Margherita Smarra & Marco Sorrentino, 2023. "Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 119-142.
    25. Laurence Van Lent, 2007. "Endogeneity in Management Accounting Research: A Comment," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 197-205.
    26. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    27. Gérard Charreaux, 2008. "La recherche en finance d’entreprise:quel positionnement méthodologique?," Working Papers CREGO 1080501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    28. Sebastian Firk & Torben Schmidt & Michael Wolff, 2019. "Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 418-450, March.
    29. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
    30. van Lent, L.A.G.M., 2007. "Endogeneity in management accounting research : A comment," Other publications TiSEM 8bcd5bc8-5fdd-4aa4-9b3f-8, Tilburg University, School of Economics and Management.
    31. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    32. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    33. Merle Ederhof & Venky Nagar & Madhav Rajan, 2021. "How Economically Significant Are Unused Capacity Costs? A Large-Scale Empirical Analysis," Management Science, INFORMS, vol. 67(3), pages 1956-1974, March.
    34. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
    35. Jane Baxter & Wai Fong Chua, 2008. "The field researcher as author‐writer," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 101-121, June.
    36. Steigenberger, Norbert, 2014. "Only a matter of chance? How firm performance measurement impacts study results," European Management Journal, Elsevier, vol. 32(1), pages 46-65.
    37. Jean‐François Henri & Steeve Massicotte & Dominique Arbour, 2020. "Exploring the Consequences of Competing Uses of Budgets," Australian Accounting Review, CPA Australia, vol. 30(4), pages 257-268, December.
    38. Van Veen-Dirks, P.M.G., 2002. "Flexibility and Control : An empirical study relating production flexibility to the design of performance management systems," Other publications TiSEM f3479fb5-9e11-476a-9a50-5, Tilburg University, School of Economics and Management.
    39. van Veen-Dirks, Paula, 2005. "Management control and the production environment: A review," International Journal of Production Economics, Elsevier, vol. 93(1), pages 263-272, January.
    40. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
    41. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    42. Broadbent, Jane, 2012. "Commentary on Parker: Groundhog Day and optimism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 71-77.
    43. Harley E. Ryan & Emery A. Trahan, 2007. "Corporate Financial Control Mechanisms and Firm Performance: The Case of Value‐Based Management Systems," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 111-138, January.
    44. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
    45. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    46. Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S., 2019. "The effects of financial reporting and disclosure on corporate investment: A review," Journal of Accounting and Economics, Elsevier, vol. 68(2).

  12. Keating, A. Scott & L. Zimmerman, Jerold, 1999. "Depreciation-policy changes: tax, earnings management, and investment opportunity incentives," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 359-389, December.

    Cited by:

    1. Jesse Edgerton, 2012. "Investment, accounting, and the salience of the corporate income tax," Working Papers 1230, Oxford University Centre for Business Taxation.
    2. Jesse Edgerton, 2012. "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers 18472, National Bureau of Economic Research, Inc.
    3. Jesse Edgerton, 2011. "Investment, accounting, and the salience of the corporate income tax," Finance and Economics Discussion Series 2011-20, Board of Governors of the Federal Reserve System (U.S.).
    4. Liang, Jian & Dong, Zhi, 2019. "The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 206-223.
    5. David Souder & Greg Reilly & Philip Bromiley & Scott Mitchell, 2016. "A Behavioral Understanding of Investment Horizon and Firm Performance," Organization Science, INFORMS, vol. 27(5), pages 1202-1218, October.
    6. Sun, Liang, 2021. "Does the location of directors' additional positions matter? A new dimension of board structure," Global Finance Journal, Elsevier, vol. 49(C).
    7. Mughal, Azhar & Tao, Qizhi & Sun, Yicheng & Xiang, Xueman, 2021. "Earnings management at target firms and the acquirers’ performance," International Review of Economics & Finance, Elsevier, vol. 72(C), pages 384-404.
    8. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    9. Karen M. Y. Lai & Andriyawan Sasmita & Ferdinand A. Gul & Yee Boon Foo & Marion Hutchinson, 2018. "Busy Auditors, Ethical Behavior, and Discretionary Accruals Quality in Malaysia," Journal of Business Ethics, Springer, vol. 150(4), pages 1187-1198, July.
    10. John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
    11. Anne Beatty & Joseph Weber, 2006. "Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 257-288, May.
    12. Li, Chihua & Tseng, Yijie & Chen, Tsung-Kang, 2016. "Top management team expertise and corporate real earnings management activities," Advances in accounting, Elsevier, vol. 34(C), pages 117-132.

  13. James A. Brickley & Clifford W. Smith & Jerold L. Zimmerman, 1997. "Management Fads And Organizational Architecture," Journal of Applied Corporate Finance, Morgan Stanley, vol. 10(2), pages 24-39, June.

    Cited by:

    1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    2. Youssef Fahmi, 2002. "Contribution à une théorie de la gestion de la qualité totale: les déterminants de l'efficacité," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 115-140, September.
    3. Ryan Federo & Angel Saz-Carranza & Xavier Fernandez-í-Marin & Carlos Losada, 2023. "CEO selection in intergovernmental organizations: the clash between control and efficiency in governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 155-180, March.
    4. Céline Chatelin, 2003. "Stakeholder Governance and Organizational Performance: Lessons from past privatizations;Gouvernance partenariale et performance organisationnelle:les enseignements des privatisations passées," Working Papers CREGO 1030102, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.
    6. Ralph C. Kimball, 1998. "Economic profit and performance measurement in banking," New England Economic Review, Federal Reserve Bank of Boston, issue Jul, pages 35-53.
    7. Céline Chatelin, 2002. "Quels enjeux théoriques et méthodologiques de la théorie de la gouvernance partenariale ? La privatisation comme illustration," Working Papers 2002-5, Laboratoire Orléanais de Gestion - université d'Orléans.
    8. Gérard Charreaux, 2000. "L'approche économico-financière de l'investissement: une vision critique," Working Papers CREGO 1000501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    9. Ghazi Zouari, 2011. "Specific knowledge, investment decision and organizational architecture," Working Papers CREGO 1110501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    10. Céline Chatelin, 2003. "Privatization of Air France:A Test of The Stakeholder Corporate Governance Theory;La privatisation d'Air France : un test de la théorie de la gouvernance partenariale," Working Papers CREGO 1030103, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    11. Céline Chatelin, 2003. "Privatization and Stakeholder Governance:Theoretical and Methodological issues;Privatisation et gouvernance partenariale enjeux théoriques et méthodologiques," Working Papers CREGO 1030101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

  14. Jerold L. Zimmerman, 1997. "Eva And Divisional Performance Measurement: Capturing Synergies And Other Issues," Journal of Applied Corporate Finance, Morgan Stanley, vol. 10(2), pages 98-109, June.

    Cited by:

    1. Randolph Sloof & Mirjam van Praag, 2014. "Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added," Tinbergen Institute Discussion Papers 14-056/V, Tinbergen Institute.
    2. Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent, 2013. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 925-961, September.
    3. Randolph Sloof & Mirjam van Praag, 2008. "The Degradation of Distorted Performance Measures," Tinbergen Institute Discussion Papers 08-072/3, Tinbergen Institute.
    4. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2006. "Assessing the Performance of Business Unit Managers," Other publications TiSEM f83d0732-69e7-4b1c-87c2-f, Tilburg University, School of Economics and Management.
    5. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    6. McLaren, Josie & Appleyard, Tony & Mitchell, Falconer, 2016. "The rise and fall of management accounting systems: A case study investigation of EVA™," The British Accounting Review, Elsevier, vol. 48(3), pages 341-358.
    7. François Larmande & Jean-Pierre Ponssard, 2004. "EVA and the Controllability-congruence Trade-off: An Empirical Investigation," CESifo Working Paper Series 1257, CESifo.
    8. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2007. "Assessing the performance of business unit managers," Other publications TiSEM b319acf4-637b-4b50-ab08-2, Tilburg University, School of Economics and Management.
    9. Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 99-129, February.
    10. Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider, 2013. "Multistage Capital Budgeting for Shared Investments," Management Science, INFORMS, vol. 59(5), pages 1213-1228, May.
    11. Muurling, Rutger & Lehnert, Thorsten, 2004. "Option-based compensation: a survey," The International Journal of Accounting, Elsevier, vol. 39(4), pages 365-401.
    12. Stephen Riceman & Steven Cahan & Mohan Lal, 2002. "Do managers perform better under EVA bonus schemes?," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 537-572.
    13. Ralph C. Kimball, 1998. "Economic profit and performance measurement in banking," New England Economic Review, Federal Reserve Bank of Boston, issue Jul, pages 35-53.
    14. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    15. Mandeep Kaur & Sweety Narang, 2010. "EVA® Disclosures in the Annual Reports of Indian Companies," Global Business Review, International Management Institute, vol. 11(3), pages 395-420, October.
    16. Ahmadyan , Azam & Khansari , Rasool, 2018. "Application of Economic Value Added in the Banking Sector of Iran," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 13(3), pages 291-318, July.

  15. Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L., 1997. "Five year report on the Journal of Accounting and Economics," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 3-6, May.

    Cited by:

    1. Marc J. Leclere, 1999. "The Interpretation of Coefficients in N†Chotomous Qualitative Response Models," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 711-747, December.

  16. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.

    Cited by:

    1. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    2. Denis Cormier & Michel Magnan & Bernard Morard, 2000. "The contractual and value relevance of reported earnings in a dividend-focused environment," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 387-417.
    3. Core, John E. & Guay, Wayne R. & Buskirk, Andrew Van, 2003. "Market valuations in the New Economy: an investigation of what has changed," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 43-67, January.
    4. Ahmed, Anwer S. & Takeda, Carolyn & Thomas, Shawn, 1999. "Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects," Journal of Accounting and Economics, Elsevier, vol. 28(1), pages 1-25, November.
    5. Frankel, Richard & Kothari, S.P. & Weber, Joseph, 2006. "Determinants of the informativeness of analyst research," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 29-54, April.
    6. Akbar, S, 2007. "The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence," MPRA Paper 5665, University Library of Munich, Germany.
    7. Rhodes-Kropf, Matthew & Robinson, David T. & Viswanathan, S., 2005. "Valuation waves and merger activity: The empirical evidence," Journal of Financial Economics, Elsevier, vol. 77(3), pages 561-603, September.
    8. Fahim Javed & Nargis Akhtar & Muhammad Fayyaz Sheikh & Muhammad Shahid Rasheed, 2023. "Social Anxiety, Self-efficacy and Academic Achievement in Matric Students of Lahore Pakistan," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 9(1), pages 28-37, March.
    9. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    10. Neeraj J. Gupta & Joseph Golec, 2012. "Do Investors Use Customer Metrics To Value High Growth Service Firms?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(2), pages 1-19.
    11. Hui Zhou, 2023. "Hedging Performance and Fair-Value Financial Reporting: Evidence from Bank Holding Companies," JRFM, MDPI, vol. 16(2), pages 1-16, January.
    12. Melik Ertugrul & Ali Coskun, 2019. "DoesS Recycling Contribute To Accounting Quality," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 33(2), pages 1-18.
    13. Rodríguez García, Martha del Pilar & Cortez Alejandro, Klender Aimer & Méndez Sáenz, Alma Berenice & Garza Sánchez, Héctor Horacio, 2017. "Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?," Emerging Markets Review, Elsevier, vol. 30(C), pages 155-168.
    14. Mahmud Hossain, 2008. "Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131," Review of Quantitative Finance and Accounting, Springer, vol. 30(1), pages 1-23, January.
    15. Alessandro Mechelli & Riccardo Cimini, 2014. "The value relevance of earnings and book value across the EU. A comparative Analysis," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 83-113.
    16. Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John, 2019. "Share-option based compensation expense, shareholder returns and financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 20-35.
    17. Jennifer Martínez‐Ferrero & Michele Guidi & Emma García‐Meca, 2023. "Sustainability restatements, firm risk and controversial industries: Analysing the signals based on revision type," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 473-485, January.
    18. Carl Chiarella & Shenhuai Gao, 2002. "Solving the Price-Earnings Puzzle," Working Paper Series 116, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
    19. Edelen, Roger M., 1999. "Investor flows and the assessed performance of open-end mutual funds," Journal of Financial Economics, Elsevier, vol. 53(3), pages 439-466, September.
    20. Mark Aleksanyan & Khondkar Karim, 2013. "Searching for value relevance of book value and earnings: a case of premium versus discount firms," Review of Quantitative Finance and Accounting, Springer, vol. 41(3), pages 489-511, October.
    21. Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia, 2020. "Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
    22. Otavio Ribeiro De Medeiros & Alberto Shigueru Matsumoto, 2004. "Market Reaction and Volatility in the Brazilian Stock Market," Finance 0412020, University Library of Munich, Germany.
    23. William Beaver & Bradford Cornell & Wayne R. Landsman & Stephen R. Stubben, 2008. "The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5‐6), pages 709-740, June.
    24. Gauri Bhat & Ole‐Kristian Hope & Tony Kang, 2006. "Does corporate governance transparency affect the accuracy of analyst forecasts?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 715-732, December.
    25. Mary E. Barth & Greg Clinch, 2009. "Scale Effects in Capital Markets‐Based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 253-288, April.
    26. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
    27. Cheryl Chang & Kathleen Herbohn & Irene Tutticci, 2009. "Market's perception of deferred tax accruals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 645-673, December.
    28. Thilini Cooray & Samanthi Senaratne & A. D. Nuwan Gunarathne & Roshan Herath & Dileepa Samudrage, 2020. "Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka," Sustainability, MDPI, vol. 12(19), pages 1-25, October.
    29. Samuels, Delphine & Taylor, Daniel J. & Verrecchia, Robert E., 2021. "The economics of misreporting and the role of public scrutiny," Journal of Accounting and Economics, Elsevier, vol. 71(1).
    30. Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012. "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, vol. 23(3), pages 221-234.
    31. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.
    32. Alessandro Mechelli & Riccardo Cimini, 2013. "Assessing value relevance of comprehensive income in European banks and other financial institutions," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 13-41.
    33. Christos J. Negakis, 2005. "Are Earnings More Informative than Residual Income in Valuation Models?," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 45-58.
    34. Dennis R. Oswald, 2008. "The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1‐2), pages 1-24, January.
    35. Habeeb Mohamed Nijam & Athambawa Jahfer, 2018. "IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country," Global Business Review, International Management Institute, vol. 19(6), pages 1416-1435, December.
    36. Héctor Horacio Garza Sánchez & Klender Aimer Cortez Alejandro & Alma Berenice Méndez Sáenz & Martha del Pilar Rodríguez García, 2017. "Effect of information quality due accounting regulatory changes: Applied case to Mexican real sector," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 761-774, Julio-Sep.
    37. Junttila, Juha & Kallunki, Juha-Pekka & Karja, Aki & Martikainen, Minna, 2005. "Stock market response to analysts' perceptions and earnings in a technology-intensive environment," International Review of Financial Analysis, Elsevier, vol. 14(1), pages 77-92.
    38. Pooja Kumari & Chandra Sekhar Mishra, 2020. "Equity Values and Prediction of Earnings with Disaggregation of Earnings in India," Global Business Review, International Management Institute, vol. 21(4), pages 990-1010, August.
    39. Huong Higgins, 2011. "Forecasting stock price with the residual income model," Review of Quantitative Finance and Accounting, Springer, vol. 36(4), pages 583-604, May.
    40. Joseph, George & Lipka, Roland, 2006. "Distressed firms and the secular deterioration in usefulness of accounting information," Journal of Business Research, Elsevier, vol. 59(2), pages 295-303, February.
    41. Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2011. "Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market," Working Papers 0028, College of Business, University of Texas at San Antonio.
    42. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    43. Kam‐Wah Lai & Gopal V. Krishnan, 2009. "Are non‐audit services associated with firm value? Evidence from financial information system‐related services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(3), pages 599-617, September.
    44. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
    45. Clare Roberts & Yue Wang, 2009. "Accounting harmonization and the value‐relevance of dirty surplus accounting flows," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(4), pages 340-368, October.
    46. Teets, Walter R. & Wasley, Charles E., 1996. "Estimating earnings response coefficients: Pooled versus firm-specific models," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 279-295, June.
    47. Gaëlle Lenormand & Lionel Touchais, 2008. "The Value Relevance Of Intangible Assets With Ifrs [La Pertinence Des Actifs Incorporels Avec Les Ifrs]," Post-Print hal-03125514, HAL.
    48. Elbakry, Ashraf E. & Nwachukwu, Jacinta C. & Abdou, Hussein A. & Elshandidy, Tamer, 2017. "Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 10-30.
    49. Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J., 2010. "Non-GAAP and Street Earnings: Evidence from SFAS 123R," Research Papers 2064, Stanford University, Graduate School of Business.
    50. Samudhram, Ananda & Stewart, Errol & Wickramanayake, Jayasinghe & Sinnakkannu, Jothee, 2014. "Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality," Advances in accounting, Elsevier, vol. 30(2), pages 338-353.
    51. Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013. "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 206-224.
    52. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    53. Gongmeng Chen & Michael Firth & Jeong-Bon Kim, 2002. "The use of accounting information for the valuation of dual-class shares listed on China's stock markets," Accounting and Business Research, Taylor & Francis Journals, vol. 32(3), pages 123-131.
    54. Filip, Andrei & Raffournier, Bernard, 2010. "The value relevance of earnings in a transition economy: The case of Romania," The International Journal of Accounting, Elsevier, vol. 45(1), pages 77-103, March.
    55. Oliveira, Lídia & Rodrigues, Lúcia Lima & Craig, Russell, 2010. "Intangible assets and value relevance: Evidence from the Portuguese stock exchange," The British Accounting Review, Elsevier, vol. 42(4), pages 241-252.
    56. Karampinis N. & Hevas D., 2009. "The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 73-100.
    57. Imtiaz Ahmad & Pascal Alphonse & Michel Levasseur, 2010. "Les Effets De La Croissance Et De L'Endettement Sur Les Multiples De Capitaux Propres : Representation Theorique Et Comparaison Internationale," Post-Print hal-00481584, HAL.
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    1. James, Harvey S., Jr., 2002. "Finding Solutions To Ethical Problems In Agriculture," Working Papers 26046, University of Missouri Columbia, Department of Agricultural Economics.
    2. Zainuldin, Mohd Haniff & Lui, Tze Kiat, 2020. "Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
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    1. STOLOWY, Herve & BRETON, Gaetan, 2000. "A framework for the classification of accounts manipulations," HEC Research Papers Series 708, HEC Paris.
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    6. Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 905-928, July.
    7. Jenter, Dirk & Lewellen, Katharina, 2011. "CEO Preferences and Acquisitions," Research Papers 2089, Stanford University, Graduate School of Business.
    8. Zhaocheng Xu, 2023. "CEOs’ early famine experience, managerial discretion and corporate social responsibility," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
    9. Narayanan Subramanian & Atreya Chakraborty & Shahbaz Sheikh, 2002. "Performance Incentives, Performance Pressure and Executive Turnover," Finance 0210003, University Library of Munich, Germany, revised 24 Oct 2002.
    10. Carlos Jiménez-Angueira & Nathan Stuart, 2015. "Relative performance evaluation, pay-for-luck, and double-dipping in CEO compensation," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 701-732, May.
    11. Choi, Jong-Seo & Kwak, Young-Min & Choe, Chongwoo, 2012. "Earnings management surrounding CEO turnover: evidence from Korea," MPRA Paper 40629, University Library of Munich, Germany.
    12. Guidry, Flora & J. Leone, Andrew & Rock, Steve, 1999. "Earnings-based bonus plans and earnings management by business-unit managers1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 113-142, January.
    13. John L. Campbell & Hye Seung “Grace” Lee & Hsin‐Min Lu & Logan B. Steele, 2020. "Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn From It," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1140-1171, June.
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    18. Pan, Yihui & Wang, Tracy Yue & Weisbach, Michael S., 2013. "CEO Investment Cycles," Working Paper Series 2013-12, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
    19. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    20. Sahuguet, Nicolas & Chaigneau, Pierre, 2021. "The Complementarity between Signal Informativeness and Monitoring," CEPR Discussion Papers 15625, C.E.P.R. Discussion Papers.
    21. Humphery-Jenner, M., 2011. "Internal and External Discipline Following Securities Class Actions," Other publications TiSEM 9bcb5c91-4bab-431f-9891-1, Tilburg University, School of Economics and Management.
    22. Yang, Ruilong & Wang, Yuan & Nie, Huihua, 2012. "“准官员”的晋升机制：来自中国央企的证据 [The Political Promotion for Quasi-Government Officers: Evidence from Central State-owned Enterprises in China]," MPRA Paper 50317, University Library of Munich, Germany, revised 01 Sep 2013.
    23. Lutao Ning & Martha Prevezer & Yuandi Wang, 2014. "Top Management Turnover and Corporate Governance in China: effects on innovation performance," Working Papers 53, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research.
    24. Paul Farah & Hui Li, 2021. "CEO Turnovers: Transparency of Announcements and the Outperformance Puzzle," IJFS, MDPI, vol. 9(3), pages 1-22, June.
    25. Jiang Cheng & J. David Cummins & Tzuting Lin, 2017. "Organizational Form, Ownership Structure, and CEO Turnover: Evidence From the Property–Casualty Insurance Industry," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 84(1), pages 95-126, March.
    26. Bendeck, Yvette M. & Waller, Edward R., 1999. "The Wealth Effects of Non-Senior Management Departures from Investment Banks," Journal of Business Research, Elsevier, vol. 46(1), pages 95-105, September.
    27. Kempf, Alexander & Ruenzi, Stefan & Thiele, Tanja, 2008. "Employment risk, compensation incentives and managerial risk taking: Evidence from the mutual fund industry," CFR Working Papers 07-02, University of Cologne, Centre for Financial Research (CFR).
    28. Giorgio Brunello & Clara Graziano & Bruno Parigi, 1999. "Ownership or Performance: What Determines Board of Directors' Turnover in Italy?," Working Papers 1999.30, Fondazione Eni Enrico Mattei.
    29. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2003. "CEO turnover and properties of accounting information," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 197-226, December.
    30. Anderson, Ronald W. & Bustamante, Maria Cecilia & Guibaud, Stéphane, 2012. "Agency, firm growth, and managerial turnover," LSE Research Online Documents on Economics 43144, London School of Economics and Political Science, LSE Library.
    31. Suchard, Jo-Ann & Singh, Manohar & Barr, Robert, 2001. "The market effects of CEO turnover in Australian firms," Pacific-Basin Finance Journal, Elsevier, vol. 9(1), pages 1-27, January.
    32. Ann Jorissen & David Otley, 2010. "The management of accounting numbers: Case study evidence from the ‘crash’ of an airline," Accounting and Business Research, Taylor & Francis Journals, vol. 40(1), pages 3-38.
    33. Li, Hongbin & Zhou, Li-An, 2005. "Political turnover and economic performance: the incentive role of personnel control in China," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1743-1762, September.
    34. Dahiya, Sandeep & Yermack, David, 2008. "You can't take it with you: Sunset provisions for equity compensation when managers retire, resign, or die," Journal of Corporate Finance, Elsevier, vol. 14(5), pages 499-511, December.
    35. Kilian Huber & Volker Lindenthal & Fabian Waldinger, 2019. "Discrimination, managers, and firm performance: evidence from “Aryanizations” in Nazi Germany," CEP Discussion Papers dp1599, Centre for Economic Performance, LSE.
    36. Basma Sellami Mezghanni, 2010. "How Ceo Attributes Affect Firm R&D Spending? New Evidence From A Panel Of French Firms," Post-Print hal-00479532, HAL.
    37. Yermack, David, 1995. "Do corporations award CEO stock options effectively?," Journal of Financial Economics, Elsevier, vol. 39(2-3), pages 237-269.
    38. Bruce Blonigen & Rossitza B. Wooster, 2003. "CEO Turnover and Foreign Market Participation," NBER Working Papers 9527, National Bureau of Economic Research, Inc.
    39. Graham, John R. & Kim, Hyunseob & Leary, Mark, 2020. "CEO-board dynamics," Journal of Financial Economics, Elsevier, vol. 137(3), pages 612-636.
    40. Enkhtaivan, Bolortuya & Davaadorj, Zagdbazar, 2021. "Do they recall their past? CEOs’ liquidity policies across firms as they switch jobs," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
    41. Sungsoo Kim & Amitav Saha & Sudipta Bose, 2021. "Do capital expenditures influence earnings performance: Evidence from loss‐making firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2539-2575, April.
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    208. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).
    209. Michael Forzeh Fossung & Samuel Tanjeh Mukah & Kueda Wamba Berthelo & Motika Eubert Nsai, 2022. "The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon," Accounting and Finance Research, Sciedu Press, vol. 11(1), pages 1-13, February.
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    Cited by:

    1. Jon B. Christianson & Kenneth R. Smith, 1984. "Options In The Design Of Competitive‐Bidding Processes For Indigent Medical Care," Contemporary Economic Policy, Western Economic Association International, vol. 3(2), pages 55-68, December.
    2. Ronald M. Harstad, 2007. "Does a Seller Really Want Another Bidder?," Working Papers 0711, Department of Economics, University of Missouri.
    3. Jean-Jacques Laffont, 1998. "Théorie des jeux et économie empirique : le cas des données issues d'enchères," Économie et Prévision, Programme National Persée, vol. 132(1), pages 121-137.
    4. Arno Van Der Vlist & Sander Hardeman, 2011. "On the Design of Public Infrastructure procurements," ERSA conference papers ersa10p1060, European Regional Science Association.
    5. Laffont, J.J., 1996. "Game Theory and Empirical Economics: The Case of Auction Data," Papers 95.394, Toulouse - GREMAQ.
    6. Boone, Audra L. & Mulherin, J. Harold, 2011. "Do private equity consortiums facilitate collusion in takeover bidding?," Journal of Corporate Finance, Elsevier, vol. 17(5), pages 1475-1495.
    7. Roshanak Farshidpour & Kiana Negoro & Fariborz M. Tehrani, 2021. "A Statistical Approach to Analyzing Engineering Estimates and Bids," Stats, MDPI, vol. 4(1), pages 1-9, January.

  22. Zimmerman, Jl, 1977. "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 107-155.

    Cited by:

    1. Tagesson, Torbjorn, 2007. "Does legislation or form of association influence the harmonization of accounting? A study of accounting in the Swedish water and sewage sector," Utilities Policy, Elsevier, vol. 15(4), pages 248-260, December.
    2. Katarina Ott & Velibor Maèkiæ & Mihaela Broniæ, 2019. "Political Stubbornness and Online Local Budget Transparency in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 553-585.
    3. Li Huang & Oliver Zhen Li & Yang Yi, 2021. "Government disclosure in influencing people’s behaviors during a public health emergency," Palgrave Communications, Palgrave Macmillan, vol. 8(1), pages 1-15, December.
    4. Junbo Wang & Chunchi Wu & Frank X. Zhang, 2005. "Liquidity, default, taxes and yields on municipal bonds," Finance and Economics Discussion Series 2005-35, Board of Governors of the Federal Reserve System (U.S.).
    5. David Carassus, 2006. "La ville comme lieu de gouvernance," Post-Print hal-03079970, HAL.
    6. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
    7. Grace T. Pontoh, 2018. "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals jfbr143, Global Academy of Training and Research (GATR) Enterprise.
    8. Anna Białek‐Jaworska, 2022. "Revenue diversification and municipally owned companies’ role in shaping the debt of municipalities," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 931-975, December.
    9. Robert W. Ingram, 1986. "Tests of the fund accounting model for local governments," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 200-221, September.
    10. Carlos Serrano Cinca & Mar Rueda Tom�s & Pilar Portillo Tarragona, 2008. "Factors influencing e-disclosure in local public administrations," Documentos de Trabajo dt2008-03, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.
    11. Wang, Junbo & Wu, Chunchi & Zhang, Frank X., 2008. "Liquidity, default, taxes, and yields on municipal bonds," Journal of Banking & Finance, Elsevier, vol. 32(6), pages 1133-1149, June.
    12. Pierre Donatella & Torbjörn Tagesson, 2021. "CFO characteristics and opportunistic accounting choice in public sector organizations," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 509-534, June.
    13. Arik Susbiyani, 2017. "The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results asModerating Variable," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 6(1), pages 122-133, January.
    14. Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves Araujo, 2023. "Critical factors influencing information disclosure in public organisations," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
    15. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
    16. Torbj�rn Tagesson & Nicoletta Glinatsi & Martina Prahl, 2015. "Procurement of audit services in the municipal sector: the impact of competition," Public Money & Management, Taylor & Francis Journals, vol. 35(4), pages 273-280, July.
    17. Tejedo-Romero, Francisca & Araujo, Joaquim Filipe Ferraz Esteves & Tejada, Ángel & Ramírez, Yolanda, 2022. "E-government mechanisms to enhance the participation of citizens and society: Exploratory analysis through the dimension of municipalities," Technology in Society, Elsevier, vol. 70(C).
    18. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    19. Gore, Angela K & Sachs, Kevin & Trzcinka, Charles, 2004. "Financial Disclosure and Bond Insurance," Journal of Law and Economics, University of Chicago Press, vol. 47(1), pages 275-306, April.
    20. Darko B. Vukovic & Carlos J. Rincon & Moinak Maiti, 2021. "Price distortions and municipal bonds premiums: evidence from Switzerland," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 7(1), pages 1-21, December.
    21. David Gulayin, 2018. "Divulgación de información financiera por parte de los gobiernos locales: Análisis de sus determinantes en Provincia de Buenos Aires," CEFIP, Working Papers 025, CEFIP, Universidad Nacional de La Plata.
    22. Martin Dvořák, 2016. "The rate of implementation of accrual based accounting in the EU public sector [Míra implementace akruálního principu v účetnictví veřejného sektoru států EU]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(3), pages 25-37.
    23. Michael E. Bradbury & Pei___Chi Kelly Hsiao & Tom Scott, 2020. "Summary annual reports: length, readability and content," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2145-2165, September.
    24. Jacquelyn R. Gillette & Delphine Samuels & Frank S. Zhou, 2020. "The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 693-739, June.
    25. Ying L. Compton & Angela K. Gore & Susan L. Kulp, 2017. "Compensation design and political risk: the case of city managers," Review of Accounting Studies, Springer, vol. 22(1), pages 109-140, March.
    26. Baber, William R. & Gore, Angela K. & Rich, Kevin T. & Zhang, Jean X., 2013. "Accounting restatements, governance and municipal debt financing," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 212-227.
    27. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
    28. Nives Botica Redmayne & Michael E. Bradbury & Steven F. Cahan, 2010. "The effect of political visibility on audit effort and audit pricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 921-939, December.
    29. Jeannette Taylor, 2006. "Statutory Bodies and Performance Reporting: Hong Kong and Singapore Experience," Public Organization Review, Springer, vol. 6(3), pages 289-304, September.
    30. Kevan Jensen, 2005. "A basic study of agency-cost source and municipal use of internal versus external control," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 53-67.
    31. Nakhmurina, Anya, 2018. "Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities," Working Papers 284, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    32. Sasono Adi & Dwi Martani & Bambang Pamungkas & Robert A. Simanjuntak, 2016. "Analysis of the quality of performance report of the local government on websites: Indonesian case," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1229393-122, December.
    33. Zhang, Man & Brookins, Oscar T. & Huang, Xiaowei, 2022. "The crowding out effect of central versus local government debt: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 72(C).
    34. Torbjörn Tagesson & Michelle Klugman & Maria Ekström, 2013. "What explains the extent and content of social disclosures in Swedish municipalities’ annual reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 217-235, May.
    35. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    36. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene & Deimante Teresiene, 2021. "Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 9(2), pages 1-64, May.
    37. Christine Cuny & Jungbae Kim & Mihir N. Mehta, 2020. "Politically Connected Governments," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 915-952, September.
    38. Maxime Clémenceau & Nils Soguel, 2018. "How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-15, December.
    39. Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.
    40. Amanda W. Beck, 2018. "Opportunistic financial reporting around municipal bond issues," Review of Accounting Studies, Springer, vol. 23(3), pages 785-826, September.
    41. Branko Stanic, 2018. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence," Public Sector Economics, Institute of Public Finance, vol. 42(4), pages 449-486.
    42. Benito, Bernardino & Guillamón, María-Dolores & Ríos, Ana-María & Bastida, Francisco, 2018. "Can salaries and re-election prevent political corruption? An empirical evidence," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 19-27.
    43. Nuno Adriano Baptista Ribeiro & Susana Margarido Faustino Jorge, 2015. "Political-Ideological Circumstances and Local Authorities’ Debt: Evidence from Portuguese Municipalities," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 9(2), June.
    44. Yen Thi Tran & Thanh Thi Cam Tran & Trang Cam Hoang, 2020. "Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(5), pages 903-913.
    45. Javier Garcia-Lacalle & Lourdes Torres, 2021. "Financial Reporting Quality and Online Disclosure Practices in Spanish Governmental Agencies," Sustainability, MDPI, vol. 13(5), pages 1-21, February.

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