Advances in management accounting / edited by Laurie L. Burney (Baylor University, USA), Mary A. Malina (University of Colorado Denver, USA)

Contributor(s):

Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Advances in management accounting ; volume 31Publisher: Bingley : Emerald Publishing, 2019Edition: First editionDescription: 1 Online-RessourceISBN:

9781789732771
9781789732795

Subject(s):

Additional physical formats: 9781789732788 | Erscheint auch als: 9781789732788 Druck-AusgabeDDC classification:

658.1511 23

DOI: DOI: 10.1108/S1474-7871201931Online resources:

Summary: 4.2. Model Specification5. Sample Statistics and Empirical Results; 5.1. Sample Distribution; Descriptive Statistics; 5.2. Correlation Matrix and Results of Lagged Regression Analysis; 5.3. Results of Additional Tests; 6. Summary, Conclusions, and Implications; References; Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts; 1. Introduction; 2. Hypothesis Development; 3. Data and Methodolody; 3.1. Sample; 3.2. Measures; 3.3. Regression Model; 4. Results; 4.1. Univariate Results; 4.2. Multivariate Results; 5. Robustness Test and Additional AnalysisSummary: 5.1. Tests with Propensity Score Matching5.2. The Moderating Role of the Proportion of CEO Total Payment Tied to Bonus; 6. Conclusion; References; Performance-Based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens; Theory and Hypothesis Development; The Effect of PBP on Honesty; The Effect of PM on Honesty; Interaction Effects of Compensation Scheme and PM; Research Design; Experimental Treatments; Honesty Assessment Task; Analysis of Results; Assessment of Treatment Effects and Potential Confounds; Levels of Honesty Overall and by Treatment Group; Combined AnalysisSummary: Discussion and ConclusionsReferences; The Role of Managerial Ability in Classification Shifting Using Discontinued Operations; 1. Introduction; 2. Literature Review and Hypothesis Development; 3. Research Design; 3.1. Measuring Unexpected Core Earnings; 3.2. Empirical Specification; 3.3. Sample Selection and Descriptive Statistics; 4. Main Results; 5. Additional Tests; 5.1. Income-increasing Discontinued Operations versus Income-decreasing Discontinued Operations; 5.2. Alternative Sample Periods; 5.3. Subsequent Firm Performance Comparison; 6. Conclusion; ReferencesSummary: Intro; Contents; List of Contributors; Editorial Board; Statement of Purpose; Review Procedures; Manuscript form Guidelines; Introduction; Competitor Monitoring and Revenue Performance: Evidence from the Hospitality Industry; Introduction; Literature Review; Hypothesis Development; Monitoring Scope; Monitoring Above and Below; Reciprocity of Monitoring; Research Design; Data; Impact of Competitor Monitoring on Pricing, Demand, and Revenue Performance; Dependent Variables; Independent Variables: Competitor Monitoring; Independent Variables: Controls; Results; Additional Tests; ConclusionSummary: LimitationsAvenues for Further Research; References; Appendix: Make-Up of the Data Set; An Empirical Examination of Economic Determinants of Financial CEO Compensation: A Comparative Study on Pre- and Post-Financial Crisis Periods; 1. Introduction; 2. Prior Literature; 3. Theoretical Development and Hypotheses; 3.1. Firms' Stock Performance and Executive Compensation; 3.2. Firms' Accounting Performance and Executive Compensation; 3.3. Firms' Leverage and Executive Compensation; 3.4. Pay for Performance Sensitivity, Leverage, and Compensation; 4. Research Methodology; 4.1. Sample and DataSummary: This volume of Advances in Management Accountingexplores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and morePPN: PPN: 167173887XPackage identifier: Produktsigel: ZDB-1-EPB | ZDB-55-BME | ZDB-1-BMEN | ZDB-1-EPB-ebook | ZDB-55-ELD | ZDB-1-BMEN-ebook

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