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Investment Decisions and Managerial Performance Evaluation

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited

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2011Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness145 cited
2001The Demand for Accounting Conservatism for Management Control142 cited
2006Management Accounting Research in German-Speaking Countries135 cited
2007Optimal capital allocation using RAROC™ and EVA®133 cited
2002Controlling Investment Decisions: Depreciation- and Capital Charges

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128 cited

2006Agency Theory and Management Accounting126 cited

2005Conservative Accounting Choices114 cited

2006A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings101 cited

2005Accrual Accounting for Performance Evaluation97 cited

2010Discussion of “Implications for GAAP from an analysis of positive research in accounting”94 cited