Advances in Management Accounting.
Burney, Laurie L.
Advances in Management Accounting. - 1st ed. - 1 online resource (168 pages) - Advances in Management Accounting Series ; v.31 . - Advances in Management Accounting Series .
Intro -- Contents -- List of Contributors -- Editorial Board -- Statement of Purpose -- Review Procedures -- Manuscript form Guidelines -- Introduction -- Competitor Monitoring and Revenue Performance: Evidence from the Hospitality Industry -- Introduction -- Literature Review -- Hypothesis Development -- Monitoring Scope -- Monitoring Above and Below -- Reciprocity of Monitoring -- Research Design -- Data -- Impact of Competitor Monitoring on Pricing, Demand, and Revenue Performance -- Dependent Variables -- Independent Variables: Competitor Monitoring -- Independent Variables: Controls -- Results -- Additional Tests -- Conclusion -- Limitations -- Avenues for Further Research -- References -- Appendix: Make-Up of the Data Set -- An Empirical Examination of Economic Determinants of Financial CEO Compensation: A Comparative Study on Pre- and Post-Financial Crisis Periods -- 1. Introduction -- 2. Prior Literature -- 3. Theoretical Development and Hypotheses -- 3.1. Firms' Stock Performance and Executive Compensation -- 3.2. Firms' Accounting Performance and Executive Compensation -- 3.3. Firms' Leverage and Executive Compensation -- 3.4. Pay for Performance Sensitivity, Leverage, and Compensation -- 4. Research Methodology -- 4.1. Sample and Data -- 4.2. Model Specification -- 5. Sample Statistics and Empirical Results -- 5.1. Sample Distribution -- Descriptive Statistics -- 5.2. Correlation Matrix and Results of Lagged Regression Analysis -- 5.3. Results of Additional Tests -- 6. Summary, Conclusions, and Implications -- References -- Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts -- 1. Introduction -- 2. Hypothesis Development -- 3. Data and Methodolody -- 3.1. Sample -- 3.2. Measures -- 3.3. Regression Model -- 4. Results -- 4.1. Univariate Results -- 4.2. Multivariate Results. 5. Robustness Test and Additional Analysis -- 5.1. Tests with Propensity Score Matching -- 5.2. The Moderating Role of the Proportion of CEO Total Payment Tied to Bonus -- 6. Conclusion -- References -- Performance-Based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens -- Theory and Hypothesis Development -- The Effect of PBP on Honesty -- The Effect of PM on Honesty -- Interaction Effects of Compensation Scheme and PM -- Research Design -- Experimental Treatments -- Honesty Assessment Task -- Analysis of Results -- Assessment of Treatment Effects and Potential Confounds -- Levels of Honesty Overall and by Treatment Group -- Combined Analysis -- Discussion and Conclusions -- References -- The Role of Managerial Ability in Classification Shifting Using Discontinued Operations -- 1. Introduction -- 2. Literature Review and Hypothesis Development -- 3. Research Design -- 3.1. Measuring Unexpected Core Earnings -- 3.2. Empirical Specification -- 3.3. Sample Selection and Descriptive Statistics -- 4. Main Results -- 5. Additional Tests -- 5.1. Income-increasing Discontinued Operations versus Income-decreasing Discontinued Operations -- 5.2. Alternative Sample Periods -- 5.3. Subsequent Firm Performance Comparison -- 6. Conclusion -- References -- Appendix 1: Variable Definitions -- Cash-to-Cash (C2C) Length: Insights on Present and Future Profitability and Liquidity -- Introduction -- Literature Review and Hypotheses Development -- Background on C2C Cycle -- C2C Length and Profitability -- C2C Length and Liquidity -- Research Method and Sample Selection -- Estimation Models and Empirical Measures -- Sample Selection and Data Description -- Empirical Results and Analyses -- C2C Length and Profitability Results -- C2C Length and Liquidity Results -- Additional Profitability Analyses for Industry Differences -- Robustness Tests. Conclusion and Limitations -- References.
This volume of Advances in Management Accountingexplores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and more.
9781789732771
Managerial accounting.
Electronic books.
HF5601-5689
339.3
Advances in Management Accounting. - 1st ed. - 1 online resource (168 pages) - Advances in Management Accounting Series ; v.31 . - Advances in Management Accounting Series .
Intro -- Contents -- List of Contributors -- Editorial Board -- Statement of Purpose -- Review Procedures -- Manuscript form Guidelines -- Introduction -- Competitor Monitoring and Revenue Performance: Evidence from the Hospitality Industry -- Introduction -- Literature Review -- Hypothesis Development -- Monitoring Scope -- Monitoring Above and Below -- Reciprocity of Monitoring -- Research Design -- Data -- Impact of Competitor Monitoring on Pricing, Demand, and Revenue Performance -- Dependent Variables -- Independent Variables: Competitor Monitoring -- Independent Variables: Controls -- Results -- Additional Tests -- Conclusion -- Limitations -- Avenues for Further Research -- References -- Appendix: Make-Up of the Data Set -- An Empirical Examination of Economic Determinants of Financial CEO Compensation: A Comparative Study on Pre- and Post-Financial Crisis Periods -- 1. Introduction -- 2. Prior Literature -- 3. Theoretical Development and Hypotheses -- 3.1. Firms' Stock Performance and Executive Compensation -- 3.2. Firms' Accounting Performance and Executive Compensation -- 3.3. Firms' Leverage and Executive Compensation -- 3.4. Pay for Performance Sensitivity, Leverage, and Compensation -- 4. Research Methodology -- 4.1. Sample and Data -- 4.2. Model Specification -- 5. Sample Statistics and Empirical Results -- 5.1. Sample Distribution -- Descriptive Statistics -- 5.2. Correlation Matrix and Results of Lagged Regression Analysis -- 5.3. Results of Additional Tests -- 6. Summary, Conclusions, and Implications -- References -- Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts -- 1. Introduction -- 2. Hypothesis Development -- 3. Data and Methodolody -- 3.1. Sample -- 3.2. Measures -- 3.3. Regression Model -- 4. Results -- 4.1. Univariate Results -- 4.2. Multivariate Results. 5. Robustness Test and Additional Analysis -- 5.1. Tests with Propensity Score Matching -- 5.2. The Moderating Role of the Proportion of CEO Total Payment Tied to Bonus -- 6. Conclusion -- References -- Performance-Based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens -- Theory and Hypothesis Development -- The Effect of PBP on Honesty -- The Effect of PM on Honesty -- Interaction Effects of Compensation Scheme and PM -- Research Design -- Experimental Treatments -- Honesty Assessment Task -- Analysis of Results -- Assessment of Treatment Effects and Potential Confounds -- Levels of Honesty Overall and by Treatment Group -- Combined Analysis -- Discussion and Conclusions -- References -- The Role of Managerial Ability in Classification Shifting Using Discontinued Operations -- 1. Introduction -- 2. Literature Review and Hypothesis Development -- 3. Research Design -- 3.1. Measuring Unexpected Core Earnings -- 3.2. Empirical Specification -- 3.3. Sample Selection and Descriptive Statistics -- 4. Main Results -- 5. Additional Tests -- 5.1. Income-increasing Discontinued Operations versus Income-decreasing Discontinued Operations -- 5.2. Alternative Sample Periods -- 5.3. Subsequent Firm Performance Comparison -- 6. Conclusion -- References -- Appendix 1: Variable Definitions -- Cash-to-Cash (C2C) Length: Insights on Present and Future Profitability and Liquidity -- Introduction -- Literature Review and Hypotheses Development -- Background on C2C Cycle -- C2C Length and Profitability -- C2C Length and Liquidity -- Research Method and Sample Selection -- Estimation Models and Empirical Measures -- Sample Selection and Data Description -- Empirical Results and Analyses -- C2C Length and Profitability Results -- C2C Length and Liquidity Results -- Additional Profitability Analyses for Industry Differences -- Robustness Tests. Conclusion and Limitations -- References.
This volume of Advances in Management Accountingexplores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and more.
9781789732771
Managerial accounting.
Electronic books.
HF5601-5689
339.3