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The Relation between Cost Shifting and Segment Profitability in the Defense-Contracting Industry
5 references·9 citing·52 second hop
The Relation between Cost Shifting and Segment Profitability in the Defense-Contracting Industry (2002)The Relation between Cost Shifting and Se…Tax-Motivated Expense Allocations by Nonprofit Organizations (2001)Tax-Motivated Expense Allocat…Defense Procurement Fraud, Penalties, and Contractor Influence (1999)Defense Procurement Fraud, Pe…Accounting System Management by Hospitals Operating in a Changing Regulatory Environment. (1996)Accounting System Management …Economic Incentives and the Defense Procurement Process (1994)Economic Incentives and the D…Pricing by non-profit institutions (1988)Pricing by non-profit institu…Stock market effects of military conflicts on defence industry (2024)Stock market effects of milit…Powerful Politicians, Political Costs, and Income Smoothing (2023)Powerful Politicians, Politic…Contending institutional logics, illegitimacy risk and management accounting (2020)Contending institutional logi…The effect of government contracts on corporate valuation (2019)The effect of government cont…Costing Systems (2019)Costing SystemsUncle Sam Rising: Performance Implications of Business-to-Government Relationships (2018)Uncle Sam Rising: Performance…Impact of Product Characteristics and Market Conditions on Contract Type: Use of Fixed-Price Versus Cost-Reimbursement Contracts in the U.S. Department of Defense (2016)Impact of Product Characteris…Cost Accounting for War: Contracting Procedures and Cost-plus Pricing in WWI Industrial Mobilization in Italy (2015)Cost Accounting for War: Cont…Managing overhead in public sector organizations through benchmarking (2013)Managing overhead in public s…TOWARD A THEORY OF NON-PROFIT INSTITUTIONS: AN ECONOMIC MODEL OF A HOSPITAL (1969)Managerial Incentives in Nonprofit Organizations: Evidence from Hospitals (2002)The nonprofit sector and industry performance (2005)How Much Do Hospitals Cost Shift? A Review of the Evidence (2011)the Not-For-Proft Hospital as a Physicians' Cooperative (2016)Bond Price Volatility and Term to Maturity: A Generalized Respecification (2017)Accounting and the examination: A genealogy of disciplinary power (1986)Trust in Numbers (1995)Trust in numbers: the pursuit of objectivity in science and public life (1995)The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review (2018)Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Managerial Uses of Accounting Information (1994)Near Zero Taxable Income Reporting by Nonprofit Organizations (2003)“Corporate” governance in nonprofit organizations (2009)The determinants of transparency in nonprofit organizations: An exploratory study (2010)Bureaucracy and Representative Government (1971)The Economic Institutions of Capitalism (1987)Profit Regulation of Defense Contractors and Prizes for Innovation (1989)A Theory of Incentives in Procurement and Regulation (1993)Do Expiring Budgets Lead to Wasteful Year-End Spending? Evidence from Federal Procurement (2017)Decision making framework for tender evaluation and contractor selection in public organizations with risk considerations (2018)The Nature of the Firm (1937)The External Control of Organizations: A Resource Dependence Perspective (1979)External Control of Organizations: Resource Dependence Perspective (2011)Health care economics (1979)Positive Accounting Theory (1985)Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes (1997)Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures (2007)Classification Shifting Using the “Corporate/Other” Segment (2014)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1998)Using thematic analysis in psychology (2006)Shedding Light on the Dark Side of Firm Lobbying: A Customer Perspective (2021)Digital transformation and firms’ bargaining power: Evidence from China (2024)Relational exchanges in the sales domain: A review and research agenda through the lens of commitment-trust theory of relationship marketing (2024)Politicians and Firms (1994)Politically Connected Firms (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Government contracts and labor investment efficiency (2025)Crime and Punishment: An Economic Approach (1968)Toward a More General Theory of Regulation (1976)Nonparametric event study tests (1992)On the Nature of the Reputational Penalty for Corporate Crime: Evidence (1999)The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2010)The Trust Triangle: Laws, Reputation, and Culture in Empirical Finance Research (2019)A review of methods supporting supplier selection (2001)Earnings Management through Real Activities Manipulation (2003)Cost Accounting: A Managerial Emphasis, (2010)The retrospective determination of process improvement's economic value at the individual manufacturing firm level: Literature review and proposed measurement framework (2020)The German Business Panel: Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic (2021)Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control? 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this work references cited by second hop

References

  • 1994Economic Incentives and the Defense Procurement Process185 cited
  • 1988Pricing by non-profit institutions168 cited
  • 1999Defense Procurement Fraud, Penalties, and Contractor Influence164 cited
  • 2001Tax-Motivated Expense Allocations by Nonprofit Organizations79 cited
  • 1996Accounting System Management by Hospitals Operating in a Changing Regulatory Environment.76 cited

Cited by

  • 2018Uncle Sam Rising: Performance Implications of Business-to-Government Relationships67 cited
  • 2019The effect of government contracts on corporate valuation35 cited
  • 2019Costing Systems34 cited
  • 2016Impact of Product Characteristics and Market Conditions on Contract Type: Use of Fixed-Price Versus Cost-Reimbursement Contracts in the U.S. Department of Defense32 cited
  • 2015Cost Accounting for War: Contracting Procedures and Cost-plus Pricing in WWI Industrial Mobilization in Italy24 cited
  • 2024Stock market effects of military conflicts on defence industry19 cited
  • 2013Managing overhead in public sector organizations through benchmarking13 cited
  • 2023Powerful Politicians, Political Costs, and Income Smoothing13 cited
  • 2020Contending institutional logics, illegitimacy risk and management accounting12 cited

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