Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Andrea Gouldman"'
Autor:
Lisa Victoravich, Andrea Gouldman
Publikováno v:
Managerial Auditing Journal. 35:429-447
Purpose The purpose of this study is to examine the possibility of adverse consequences regarding the recently enacted Dodd–Frank Act (DFA) pay-equity disclosure requirement in the USA, which will likely lead to lower levels of perceived Chief Exec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::77de42271aa80ad9ea5c650668b55c0d
https://doi.org/10.1108/maj-01-2019-2122
https://doi.org/10.1108/maj-01-2019-2122
This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected from 114 taxpayers reveals that while a strong sense of national identity
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::993039bb18998bb80b4da83b853a7da1
https://doi.org/10.1108/s1058-749720200000027007
https://doi.org/10.1108/s1058-749720200000027007
Publikováno v:
Behavioral Research in Accounting. 30:23-36
This study uses an experiment to investigate how an organization's risk appetite statement (conservative versus aggressive) and source of social pressure (conformity pressure from a peer versus obedience pressure from a superior) combine to influence
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0331d7ac194ada027140ee2e94a893d6
https://doi.org/10.2308/bria-51987
https://doi.org/10.2308/bria-51987
Publikováno v:
Management Accounting Research. 48:100691
This study examines the effects of executive compensation structures and research and development (R&D) reporting methods on subordinate managers’ psychophysiological responses and decisions to engage in real earnings management. Results from one 2
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e1edffb754fe45807949fd69b032334a
https://doi.org/10.1016/j.mar.2020.100691
https://doi.org/10.1016/j.mar.2020.100691
Publikováno v:
Advances in Accounting. 31:100-106
We examine cross-national differences in corporate social disclosure (CSD) using a sample of 136 multinational corporations from the US, Continental Europe, and Scandinavia. Despite international market pressures to disclose higher levels of informat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d63393234597cfbbca78ea71ebe520b
https://doi.org/10.1016/j.adiac.2015.03.010
https://doi.org/10.1016/j.adiac.2015.03.010
Publikováno v:
Advances in Accounting. 30:402-412
In this exploratory study we investigate the impact of the implementation of IFRS on corporate social disclosures (CSD) within the context of stakeholder theory. We measure the level of CSD in annual reports using a disclosure instrument based on the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5d88ac5d4e1cb86528636b2ecbd4b979
https://doi.org/10.1016/j.adiac.2014.09.015
https://doi.org/10.1016/j.adiac.2014.09.015
Purpose We examine and compare current practices in teaching preparation in U.S. accounting, finance, management, and economics doctoral programs. Methodology/approach We conduct an anonymous online survey of the pedagogical training practices experi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0deac0890c80ce84cb4cf679805052cc
https://doi.org/10.1108/s1085-462220160000018005
https://doi.org/10.1108/s1085-462220160000018005
Publikováno v:
SSRN Electronic Journal.
This study investigates the impact of an organization’s risk appetite, social pressure and the behavioral trait of Honestly-Humility on management accountants’ financial reporting decisions regarding a missing fixed asset. The results of an exper
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e380013fa002913ec0f30db26a60841c
https://doi.org/10.2139/ssrn.2482778
https://doi.org/10.2139/ssrn.2482778
Publikováno v:
SSRN Electronic Journal.
This study examines the effects of managerial knowledge of executive compensation and research and development (R&D) reporting methods on managers’ decisions to engage in real earnings management through R&D project continuation decisions. Results
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f9ce96a81f784c03b1370d47dc609431
https://doi.org/10.2139/ssrn.2312923
https://doi.org/10.2139/ssrn.2312923