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On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems
15 references·16 citing·33 second hop
On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems (2008)On the Optimal Relation between the Prope…A survey of factors influencing the choice of product costing systems in UK organizations (2007)A survey of factors influenci…The most influential journals in academic accounting (2005)The most influential journals…Performance matched discretionary accrual measures (2005)Performance matched discretio…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Conjectures regarding empirical managerial accounting research (2001)Conjectures regarding empiric…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Early Evidence on the Informativeness of the SEC's Market Risk Disclosures: The Case of Commodity Price Risk Exposure of Oil and Gas Producers (1999)Early Evidence on the Informa…Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93 (1999)Accounting Standard-Setting O…The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors. (1998)The Implementation Stages of …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Relevance Lost: The Rise and Fall of Management Accounting (1987)Relevance Lost: The Rise and …Management control systems and real earnings management: Effects on firm performance (2022)Management control systems an…The Effect of Tick Size on Managerial Learning from Stock Prices (2020)The Effect of Tick Size on Ma…Government Procurement and Changes in Firm Transparency (2020)Government Procurement and Ch…Review of Public Administration and Management (2019)Review of Public Administrati…Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits (2018)Internal Information Quality …Financial reporting changes and the internal information environment: Evidence from SFAS 142 (2018)Financial reporting changes a…Accrual Accounting and Resource Allocation: A General Equilibrium Analysis (2018)Accrual Accounting and Resour…Risk-based forecasting and planning and management earnings forecasts (2017)Risk-based forecasting and pl…Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate (2017)Aggregate Cost Stickiness in …The informational feedback effect of stock prices on management forecasts (2016)The informational feedback ef…Optimal Conservatism with Earnings Manipulation (2016)Optimal Conservatism with Ear…IPOs, institutional complexity, and management accounting in hybrid organisations: A field study in a state-owned enterprise in China (2016)IPOs, institutional complexit…On the interplay between environmental reporting and management accounting change (2013)On the interplay between envi…On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change (2011)On the Convergence of Managem…Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness (2011)Integration of financial and …Discretionary Disclosure of Proprietary Information in a Multisegment Firm (2010)Discretionary Disclosure of P…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The information content of losses (1995)Why Firms Voluntarily Disclose Bad News (1994)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The effect of international institutional factors on properties of accounting earnings (2000)Conditional and Unconditional Conservatism:Concepts and Modeling (2005)The contracting benefits of accounting conservatism to lenders and borrowers (2007)Audit Quality: Insights from the Academic Literature (2012)Earnings management to avoid earnings decreases and losses (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)The Nature of the Firm (1937)The Structure of Scientific Revolutions (1963)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)Case Study Research in Accounting (2008)Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis (2012)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Towards a dynamic theory of strategy (1991)Performance measurement system design (1995)The impact of supply chain integration on performance: A contingency and configuration approach (2009)Costs of Equity and Earnings Attributes (2004)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 2001Conjectures regarding empirical managerial accounting research356 cited
  • 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.355 cited
  • 2007A survey of factors influencing the choice of product costing systems in UK organizations309 cited
  • 2005The most influential journals in academic accounting283 cited
  • 1999Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93

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232 cited
  • 1999Early Evidence on the Informativeness of the SEC's Market Risk Disclosures: The Case of Commodity Price Risk Exposure of Oil and Gas Producers222 cited
  • Cited by

    • 2016The informational feedback effect of stock prices on management forecasts180 cited
    • 2020Government Procurement and Changes in Firm Transparency175 cited
    • 2011On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change166 cited
    • 2011Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness145 cited
    • 2013On the interplay between environmental reporting and management accounting change115 cited
    • 2017Risk-based forecasting and planning and management earnings forecasts111 cited
    • 2020The Effect of Tick Size on Managerial Learning from Stock Prices106 cited
    • 2017Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate104 cited
    • 2016Optimal Conservatism with Earnings Manipulation101 cited
    • 2019Review of Public Administration and Management86 cited
    • 2018Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits86 cited
    • 2010Discretionary Disclosure of Proprietary Information in a Multisegment Firm75 cited
    • 2018Financial reporting changes and the internal information environment: Evidence from SFAS 14270 cited
    • 2018Accrual Accounting and Resource Allocation: A General Equilibrium Analysis63 cited
    • 2016IPOs, institutional complexity, and management accounting in hybrid organisations: A field study in a state-owned enterprise in China61 cited
    • 2022Management control systems and real earnings management: Effects on firm performance58 cited