IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v36y2019i1p72-81.html
   My bibliography  Save this article

Discussion of “Information Asymmetries about Measurement Quality”

Author

Listed:
  • Ranjani Krishnan

Abstract

This article discusses Glover and Levine (2019). It summarizes Glover and Levine's model, its contributions, and practical implications. It also suggests empirical extensions based on the predictions of the model. Analyse critique d’« Asymétrie de l'information relative à la qualité des critères d’évaluation » L'auteure soumet à une analyse critique l’étude de Glover et Levine (2019). Elle en résume le modèle, l'apport et les conséquences pratiques. Elle suggère également des pistes de développement empirique à partir des prédictions du modèle.

Suggested Citation

  • Ranjani Krishnan, 2019. "Discussion of “Information Asymmetries about Measurement Quality”," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 72-81, March.
  • Handle: RePEc:wly:coacre:v:36:y:2019:i:1:p:72-81
    DOI: 10.1111/1911-3846.12433
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1911-3846.12433
    Download Restriction: no

    File URL: https://libkey.io/10.1111/1911-3846.12433?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
    2. Ibrahim, Salma & Lloyd, Cynthia, 2011. "The association between non-financial performance measures in executive compensation contracts and earnings management," Journal of Accounting and Public Policy, Elsevier, vol. 30(3), pages 256-274, May.
    3. Banker, Rd & Datar, Sm, 1989. "Sensitivity, Precision, And Linear Aggregation Of Signals For Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 21-39.
    4. Srikant Datar & Susan Cohen Kulp & Richard A. Lambert, 2001. "Balancing Performance Measures," Journal of Accounting Research, Wiley Blackwell, vol. 39(1), pages 75-92, June.
    5. Alexander Brüggen & Ranjani Krishnan & Karen L Sedatole, 2011. "Drivers and Consequences of Short†Term Production Decisions: Evidence from the Auto Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 28(1), pages 83-123, March.
    6. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
    7. Steve Buchheit, 2004. "Fixed Cost Magnitude, Fixed Cost Reporting Format, and Competitive Pricing Decisions: Some Experimental Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 1-24, March.
    8. Joseph F. Brazel & Keith L. Jones & Mark F. Zimbelman, 2009. "Using Nonfinancial Measures to Assess Fraud Risk," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1135-1166, December.
    9. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
    10. Pierre Jinghong Liang, 2004. "Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 21(3), pages 685-718, September.
    11. Mahendra Gupta & Mikhail Pevzner & Chandra Seethamraju, 2010. "The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 27(3), pages 889-922, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Tahir, Muhammad & Ibrahim, Salma & Nurullah, Mohamed, 2019. "Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management," The British Accounting Review, Elsevier, vol. 51(2), pages 148-169.
    2. Wei, Lang & Zhang, Yiling, 2023. "Nonfinancial indicators in identifying stock price crash risk," Finance Research Letters, Elsevier, vol. 52(C).
    3. Friedman, Henry L., 2014. "Implications of power: When the CEO can pressure the CFO to bias reports," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 117-141.
    4. 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.
    5. Sunil Dutta & Stefan Reichelstein, 2003. "Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 837-866, December.
    6. Kroos, P., 2009. "The incentive effects of performance measures and target setting," Other publications TiSEM 944001f9-198b-4b81-8824-3, Tilburg University, School of Economics and Management.
    7. Michael J. Petersen, 2007. "Using Downstream Revenue in a Performance Measurement System," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1193-1215, December.
    8. Galdi, Fernando Caio & Johnson, E. Scott, 2021. "Accounting for inventory costs and real earnings management behavior," Advances in accounting, Elsevier, vol. 53(C).
    9. Fernando Comiran & Subprasiri Siriviriyakul, 2023. "Detecting overproduction: Evidence from inventory write‐down," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3351-3386, September.
    10. Buchner, Axel & Mohamed, Abdulkadir & Saadouni, Brahim, 2017. "The association between earnings forecast in IPOs prospectuses and earnings management: An empirical analysis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 51(C), pages 92-105.
    11. 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.
    12. Dutta, Sunil & Reichelstein, Stefan J., 2002. "Leading Indicator Variables, Performance Measurement and Long-Term versus Short-Term Contracts," Research Papers 1756, Stanford University, Graduate School of Business.
    13. Michael Raith, 2008. "Specific knowledge and performance measurement," RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 1059-1079, December.
    14. Tsung-Kang Chen & Yijie Tseng & Yu-Ting Hsieh, 2015. "Real Earnings Management Uncertainty and Corporate Credit Risk," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 413-440, September.
    15. Anne M. Farrell & Joan Luft & Michael D. Shields, 2007. "Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1139-1169, December.
    16. El Kihal, Siham & Nurullayev, Namig & Schulze, Christian & Skiera, Bernd, 2021. "A Comparison of Return Rate Calculation Methods: Evidence from 16 Retailers," Journal of Retailing, Elsevier, vol. 97(4), pages 676-696.
    17. Mingzi Song & Naoto Oshiro & Akinobu Shuto, 2016. "Predicting Accounting Fraud: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 6, pages 17-63, December.
    18. Sagnika Sen & T. S. Raghu, 2013. "Interdependencies in IT Infrastructure Services: Analyzing Service Processes for Optimal Incentive Design," Information Systems Research, INFORMS, vol. 24(3), pages 822-841, September.
    19. Thiele, Veikko, 2007. "Task-Specific Abilities in Multi-Task Agency Relations," MPRA Paper 2470, University Library of Munich, Germany.
    20. Sabac, Florin, 2008. "Dynamic incentives and retirement," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 172-200, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:36:y:2019:i:1:p:72-81. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.