发布求助
文献互助 智能选刊 最新文献

Managerial Accounting eJournal最新文献

筛选
英文 中文
Sharing the Wealth: The Effects of TCJA Bonuses on Employee Pay Satisfaction 财富共享:TCJA奖金对员工薪酬满意度的影响
Managerial Accounting eJournal Pub Date : 2020-12-22 DOI: 10.2139/ssrn.3753701
Michelle Hutchens, Dan Lynch, Bridget Stomberg
{"title":"Sharing the Wealth: The Effects of TCJA Bonuses on Employee Pay Satisfaction","authors":"Michelle Hutchens, Dan Lynch, Bridget Stomberg","doi":"10.2139/ssrn.3753701","DOIUrl":"https://doi.org/10.2139/ssrn.3753701","url":null,"abstract":"Approximately 60 public companies announced they would share cash windfalls from the Tax Cuts and Jobs Act (TCJA) with rank-and-file employees through bonuses, higher wages, or increased benefits. We use employee survey data from Culture X to examine how the announcement of these TCJA bonuses affected employee pay satisfaction. Although employees are economically better off upon receiving these bonuses, prior literature suggests employee pay satisfaction could decrease if employees perceive the bonuses to be unfairly small. Using a difference-in-difference design, we find a greater decline in pay satisfaction among employees at firms announcing a TCJA bonus versus those that do not. Consistent with dissatisfaction about unfairly small bonuses, we document a larger decline in pay satisfaction at announcing firms with larger increases in CEO bonuses and larger share repurchases around the TCJA. Our results provide new insights into how workers respond to changes in compensation stemming from corporate tax savings.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132182485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Joint Effect of Task Properties Feedback and Goal-Contingent Pay on Performance 任务属性反馈与目标条件薪酬对绩效的共同影响
Managerial Accounting eJournal Pub Date : 2020-12-11 DOI: 10.2139/ssrn.3747121
Jeremy B. Lill, Alice Muncy
{"title":"The Joint Effect of Task Properties Feedback and Goal-Contingent Pay on Performance","authors":"Jeremy B. Lill, Alice Muncy","doi":"10.2139/ssrn.3747121","DOIUrl":"https://doi.org/10.2139/ssrn.3747121","url":null,"abstract":"This study investigates how the distribution of task properties feedback interacts with goal-contingent pay in a complex task. We experimentally examine how task properties feedback with identical content influences performance when employees receive the feedback either evenly throughout a task or clustered at the beginning of the task, and whether goal-contingent pay moderates the effect. We predict and find that evenly distributed feedback produces higher performance when there is no goal-contingent pay. However, when goal-contingent pay is present, feedback distributed early yields higher performance. This study highlights the influence that goal-contingent pay can have on the effectiveness of task properties feedback.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131727377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Controller Involvement in a Project Management Setting: Effects on Project Functions and Performance 项目管理环境中控制者的参与:对项目功能和绩效的影响
Managerial Accounting eJournal Pub Date : 2020-11-26 DOI: 10.2139/ssrn.3630994
Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez, Olaf Hoffmann
{"title":"Controller Involvement in a Project Management Setting: Effects on Project Functions and Performance","authors":"Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez, Olaf Hoffmann","doi":"10.2139/ssrn.3630994","DOIUrl":"https://doi.org/10.2139/ssrn.3630994","url":null,"abstract":"PurposeThe authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance.Design/methodology/approachThe authors test the study’s framework using survey data from a sample of project leaders in German and Swiss firms. Responses were analyzed using the partial least squares (PLS) technique.FindingsThe authors find that controllers contribute to project success via the previously described project functions. Further, the study reveals the crucial role of controllers in managing uncertainty and project risks.Research limitations/implicationsAlthough the arguments used in this research were not country specific and suggest that the findings of this study also apply to the controller professional in general, this study clearly acknowledges that further research is needed to address the effects of this role in different jurisdictions given the specific characteristics of controllers acting in German-speaking countries.Practical implicationsThe authors provide insights on the role of controllers at an operational level, like project management, highlighting the need for controllers to support an effective project governance.Originality/valueThe authors add to the literature by examining the role of controllers in highly knowledge-intensive, highly pressured, task-driven, interdependent and dynamic operational settings, thus contributing to a better understanding of how controllers function at an operational level. The authors also strengthen a broader role of controllers in project management that goes beyond their historical controlling activities to include more modern functions, extending previous studies analyzing their professional identity.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132659525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Does Debt Intensity Have an Impact on Cost Behavior? Evidence from Japan 债务强度对成本行为有影响吗?来自日本的证据
Managerial Accounting eJournal Pub Date : 2020-11-20 DOI: 10.2139/ssrn.3734486
D. Kato, Sho Hayakawa, Jumpei Hamamura
{"title":"Does Debt Intensity Have an Impact on Cost Behavior? Evidence from Japan","authors":"D. Kato, Sho Hayakawa, Jumpei Hamamura","doi":"10.2139/ssrn.3734486","DOIUrl":"https://doi.org/10.2139/ssrn.3734486","url":null,"abstract":"According to earlier studies, debt intensity affects cost behavior because managers have an obligation to pay interest. However, debt intensity entails additional effects on cost behavior because managers must pay the debt even if they manipulate costs to avoid bankruptcy. Given this perspective, paying long-term debt is not as urgent as discharging current liabilities. Therefore, long-term debt and current liabilities are expected to have different effects on asymmetric cost behavior through managers’ repayment decision-making. We examine this issue using data for Japan, which shows that current liabilities have a greater effect on selling, general, and administrative expense (SG&A) cost behavior than long-term debt and total debt do. Because current liabilities induce managers to pay the debt quickly, they manage cash by manipulating costs. A drastic decrease in the manipulated cost will result in an anti-sticky cost. Recognizing the effects of current liabilities on anti-stickiness is important. Our results suggest that the debt type is important when analyzing cost stickiness.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133283020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Persistence and Valuation Effects of Classification Shifting 分类转移的持续性与估值效应
Managerial Accounting eJournal Pub Date : 2020-11-02 DOI: 10.2139/ssrn.3384962
G. Lattanzio, W. Thomas
{"title":"The Persistence and Valuation Effects of Classification Shifting","authors":"G. Lattanzio, W. Thomas","doi":"10.2139/ssrn.3384962","DOIUrl":"https://doi.org/10.2139/ssrn.3384962","url":null,"abstract":"Classification shifting is defined in the literature as managers’ intentional classification of certain core expenses as income-decreasing special items with the intent to inflate reported core performance. We develop and validate a new measure of firms’ propensity to engage in this reporting strategy, documenting that a firm’s use of classification shifting is persistent over time and relates to its use by peer firms. We also find that the cross-sectional variation in firms’ use of classification shifting is increasing in more recent years and that this strategy is associated with higher future firm valuation and stock returns. As one possible channel through which this valuation effect orginates, we hypothesize and find evidence consistent with classification shifting allowing firms to increase their debt capacity, thereby shifting risks from shareholders to debtholders.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122792838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Making Sense of Cost-Consciousness in Social Work 理解社会工作中的成本意识
Managerial Accounting eJournal Pub Date : 2020-10-29 DOI: 10.2139/ssrn.3721062
P. N. Bukh, K. S. Christensen, Anne Kirstine Svanholt
{"title":"Making Sense of Cost-Consciousness in Social Work","authors":"P. N. Bukh, K. S. Christensen, Anne Kirstine Svanholt","doi":"10.2139/ssrn.3721062","DOIUrl":"https://doi.org/10.2139/ssrn.3721062","url":null,"abstract":"\u0000Purpose\u0000This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services.\u0000\u0000\u0000Design/methodology/approach\u0000The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed.\u0000\u0000\u0000Findings\u0000The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information.\u0000\u0000\u0000Research limitations/implications\u0000The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved.\u0000\u0000\u0000Practical implications\u0000The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality.\u0000\u0000\u0000Originality/value\u0000The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.\u0000","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115929729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
How Social Norms and Social Identification Constrain Aggressive Reporting Behavior 社会规范和社会认同如何约束攻击性报告行为
Managerial Accounting eJournal Pub Date : 2020-10-12 DOI: 10.2139/ssrn.3722047
Donald Young
{"title":"How Social Norms and Social Identification Constrain Aggressive Reporting Behavior","authors":"Donald Young","doi":"10.2139/ssrn.3722047","DOIUrl":"https://doi.org/10.2139/ssrn.3722047","url":null,"abstract":"\u0000 This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers' identification with the source of the standards moderates compliance with different types of standards. Type refers to whether the accounting standard is descriptive or injunctive (i.e., prescriptive). Source refers to the entity promulgating the accounting standards. I conduct three experiments in which participants face a direct trade-off between reporting aggressively to maximize their personal wealth and reporting conservatively to adhere to a standard. I find that identification with the source causes less aggressive reporting for an injunctive standard, but when a standard is descriptive, identification has no effect or an opposite effect. When identification with the source is low, descriptive standards tend to work well compared to injunctive standards. With injunctive standards, persuasive factors, such as identification, likely influence financial managers' aggressive reporting behavior.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116567473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
The Editor's Problem 编辑的问题
Managerial Accounting eJournal Pub Date : 2020-10-12 DOI: 10.2139/ssrn.3710261
J. Bertomeu
{"title":"The Editor's Problem","authors":"J. Bertomeu","doi":"10.2139/ssrn.3710261","DOIUrl":"https://doi.org/10.2139/ssrn.3710261","url":null,"abstract":"An editor maximizing quality relies on the qualitative recommendation of a reviewer. The reviewer may be biased to accept or reject independently of quality. Using the minimum principle, an averaging rule is found to best reduce the noise introduced by bias: under this rule, an unbiased reviewer accepts when quality is greater than the average quality selected by the editor. For distributions with heavy tails, the probability of acceptance due to bias is bounded away from zero even if almost all reviewers are unbiased. Standards adopted by the editor may be excessive relative to the social optimum. Environments with multiple reviewers, reviewer histories, detailed reviews and competition between editors do not solve the problem and may worsen it. A dynamic peer review demonstrates the inherent fragility of equilibria with informative reviews. The model applies to many settings, including grant review, evidence selection, medical testing, juries and project selection.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122955981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act 关键时刻:基于绩效的薪酬和对减税和就业法案的积极回应
Managerial Accounting eJournal Pub Date : 2020-09-09 DOI: 10.2139/ssrn.3689852
Jonathan Durrant, James Jianxin Gong, J. Howard
{"title":"In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act","authors":"Jonathan Durrant, James Jianxin Gong, J. Howard","doi":"10.2139/ssrn.3689852","DOIUrl":"https://doi.org/10.2139/ssrn.3689852","url":null,"abstract":"The Tax Cuts and Jobs Act of 2017 (TCJA) introduced two major changes that may influence executive compensation: (1) reducing corporate tax rates from 35 to 21 percent and (2) eliminating the performance-based pay exception in Section 162(m). These changes provide incentives to maximize deductible compensation expense in 2017, before the TCJA goes into effect. Consistent with our expectation, we find that the increase in CEO bonus and stock option compensation is significantly greater in 2017 relative to prior years. Our difference-in-difference results are consistent with the tax rate reduction driving the bonus increase and the repeal of the performance-based exception leading to the increase in CEO stock options. The TCJA also changed the definition of covered employees to include the CFO. We find weak evidence for abnormal increases in CFO performance-based compensation. Overall, our findings suggest that firms' responded to the TCJA in the period before it was effective.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121356166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
Research on the Use of Financial Statement Information for Forecasting Profitability 利用财务报表信息预测盈利能力的研究
Managerial Accounting eJournal Pub Date : 2020-09-01 DOI: 10.1111/acfi.12394
T. Yohn
{"title":"Research on the Use of Financial Statement Information for Forecasting Profitability","authors":"T. Yohn","doi":"10.1111/acfi.12394","DOIUrl":"https://doi.org/10.1111/acfi.12394","url":null,"abstract":"Research on the use of financial statement information for forecasting profitability has two objectives: (i) to generate improved forecasts of profitability and accurate estimates of firm value; and (ii) to identify market inefficiencies with respect to financial statement information. For these areas of research, this article describes the evolution, provides examples and shares implications of the research. It also discusses opportunities for future research. The article highlights that financial statement analysis research has slowly evolved and has received limited attention from academics. The article argues that there are vast opportunities for impactful research on fundamental analysis and market inefficiencies.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126356923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信