Interactions of corporate financing and investment decisions: The effects of agency conflicts Fulltext Access 24 Pages 2005
Accounting's contribution to a conscious cultural evolution: an end to sustainable development Fulltext Access 24 Pages 2005
Crossborder dividend taxation and the preferences of taxable and nontaxable investors: Evidence from Canada Fulltext Access 24 Pages 2005
Triangulation between case study and survey methods in management accounting research: An assessment of validity implications Fulltext Access 24 Pages 2005
First attempt at localising imperial accountancy: the case of the Institute of Chartered Accountants of Jamaica (ICAJ) (1950s-1970s) Fulltext Access 24 Pages 2005
Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises Fulltext Access 24 Pages 2005
The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information Fulltext Access 24 Pages 2005
Financial and nonfinancial performance measures: How do they affect job satisfaction? Fulltext Access 25 Pages 2005
Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes Fulltext Access 25 Pages 2005
The adoption of total cost of ownership for sourcing decisions--a structural equations analysis Fulltext Access 25 Pages 2005
Managers divided: Implementing ABC in a Portuguese telecommunications company Fulltext Access 25 Pages 2005
Issues and risks in performing SysTrust® engagements: implications for research and practice Fulltext Access 25 Pages 2005
Electronic commerce investments, the resource-based view of the firm, and firm market value Fulltext Access 25 Pages 2005
An empirical investigation of trends in barter activity in the Russian Federation Fulltext Access 25 Pages 2005
Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China Fulltext Access 25 Pages 2005
Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation Fulltext Access 25 Pages 2005
US accounting standards and their environment: A dualistic study of their 75-years of transition Fulltext Access 25 Pages 2005
Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap Fulltext Access 25 Pages 2005
CEO compensation and firm competitive behavior: Empirical evidence from the U.S. pharmaceutical industry Fulltext Access 25 Pages 2005
To blame or not to blame: Analysts' reactions to external explanations for poor financial performance Fulltext Access 25 Pages 2005
The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting Fulltext Access 26 Pages 2005
Exercise behavior, valuation, and the incentive effects of employee stock options Fulltext Access 26 Pages 2005
A structuration analysis of accounting systems and systems of accountability in the privatised gas industry Fulltext Access 26 Pages 2005
An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms Fulltext Access 26 Pages 2005
Financial analysts' reports: an extended institutional theory evaluation Fulltext Access 26 Pages 2005
Operating performance following open market share repurchase announcements Fulltext Access 26 Pages 2005
Interactive multimedia teaching of Accounting Information System (AIS) cycles: Student perceptions and views Fulltext Access 26 Pages 2005
The Numbers Game: How do Managers Compensated with Stock Options meet Analysts' Earnings Forecasts? Fulltext Access 26 Pages 2005
An empirical examination of the costs and benefits of executive stock options: Evidence from Japan Fulltext Access 27 Pages 2005
Differences in the valuation of earnings and book value: Regulation effects or industry effects? Fulltext Access 27 Pages 2005
Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700-2000 Fulltext Access 27 Pages 2005
A survey of the perceptions of previously disadvantaged South Africans on taxation Fulltext Access 27 Pages 2005
Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1 Fulltext Access 27 Pages 2005
Selective disclosures in the presence of uncertainty about information endowment Fulltext Access 27 Pages 2005
Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? Fulltext Access 27 Pages 2005
Organisational change, outsourcing and the impact on management accounting Fulltext Access 27 Pages 2005
Does it pay to be loyal? An empirical analysis of underwriting relationships and fees Fulltext Access 27 Pages 2005
The politics of accounting, race and ethnicity: a story of a Chiefly-based preferencing Fulltext Access 27 Pages 2005
Politicians and banks: Political influences on government-owned banks in emerging markets Fulltext Access 27 Pages 2005
Issuer surplus and the partial adjustment of IPO prices to public information Fulltext Access 27 Pages 2005
Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993-2001 Fulltext Access 27 Pages 2005
Organic salmon farming: risk perceptions, decision heuristics and the absence of environmental accounting Fulltext Access 27 Pages 2005
Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach Fulltext Access 28 Pages 2005
'Towards a mapping of the student world': the identification of variation in students' conceptions of, and motivations to learn, introductory accounting Fulltext Access 28 Pages 2005
Management accounting and accountability in a new reality of everyday life Fulltext Access 28 Pages 2005
The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition Fulltext Access 28 Pages 2005
Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study Fulltext Access 28 Pages 2005
The interplay of different levers of control: A case study of introducing a new performance measurement system Fulltext Access 28 Pages 2005
Exploring differences in social disclosures internationally: A stakeholder perspective Fulltext Access 29 Pages 2005
Do institutional investors exploit the post-earnings announcement drift? Fulltext Access 29 Pages 2005
Auditor compensation, disclosure quality, and market liquidity: Evidence from the stock market Fulltext Access 30 Pages 2005
Assessing the quality of evidence in empirical management accounting research: The case of survey studies Fulltext Access 30 Pages 2005
Moving the financial accounting research front forward: the UK contribution Fulltext Access 30 Pages 2005
A 'time-space odyssey': management control systems in two multinational organisations Fulltext Access 30 Pages 2005
The cross-section of expected corporate bond returns: Betas or characteristics? Fulltext Access 30 Pages 2005
The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico Fulltext Access 30 Pages 2005
Institutions, ownership, and finance: the determinants of profit reinvestment among Chinese firms Fulltext Access 30 Pages 2005
A cultural political economy of management accounting controls: a case study of a textile Mill in a traditional Sinhalese village Fulltext Access 31 Pages 2005
Earnings expectations, investor trade size, and anomalous returns around earnings announcements Fulltext Access 31 Pages 2005
You can't always get what you want: Trade-size clustering and quantity choice in liquidity Fulltext Access 31 Pages 2005
Pricing, exit, and location decisions of firms: Evidence on the role of debt and operating efficiency Fulltext Access 31 Pages 2005
Time-varying market integration and expected returns in emerging markets Fulltext Access 31 Pages 2005
Postprivatization corporate governance: The role of ownership structure and investor protection Fulltext Access 31 Pages 2005
A critical financial analysis of the Private Finance Initiative: selecting a financing method or allocating economic wealth? Fulltext Access 31 Pages 2005
Disciplining domestic regulation: the World Trade Organization and the market for professional services Fulltext Access 32 Pages 2005
Capitalized customer acquisition costs and earnings quality: A case study of PhotoWorks, Inc Fulltext Access 32 Pages 2005
The effect of external finance on the equilibrium allocation of capital Fulltext Access 32 Pages 2005
Earnings and dividend informativeness when cash flow rights are separated from voting rights Fulltext Access 32 Pages 2005
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board Fulltext Access 32 Pages 2005