Zobrazeno 1 - 10
of 84
pro vyhledávání: '"INY HWANG"'
Publikováno v:
Decision Analysis.
Recent studies in managerial accounting point out that the firms do not fully ratchet up the managers' future performance targets based on their past performance. This study offers a novel theoretical perspective on the firm's executive compensation
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::20e4fb09ee271f70fd346bf738a55774
https://doi.org/10.1287/deca.2023.0467
https://doi.org/10.1287/deca.2023.0467
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::21508af300d4bc1ab769e33e2f244ad6
https://doi.org/10.2139/ssrn.4325424
https://doi.org/10.2139/ssrn.4325424
Publikováno v:
Korean Accounting Review. 46:73-117
This paper extends prior literature on cost behavior by providing evidence of whether and how access to public financing affects the degree of SG&A cost stickiness. Based on a comprehensive dataset covering both public and private firms in Korea, we
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f95af5e85aecbf371f99b15e9f02438
https://doi.org/10.24056/kar.2021.02.004
https://doi.org/10.24056/kar.2021.02.004
Autor:
Banker, Rajiv D.1, Iny Hwang2
Publikováno v:
Contemporary Accounting Research. Summer2008, Vol. 25 Issue 2, p307-337. 31p. 1 Diagram, 9 Charts.
Publikováno v:
Contemporary Accounting Research. 38:676-706
We study manufacturing firms' asymmetric inventory investment in response to sales changes. Focusing on the costs of resource adjustment and stockout that likely differ in sales‐increasing and sales‐decreasing periods, we predict and find that in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::43842ebc503e1c7cbf7c6821bf164f6d
https://doi.org/10.1111/1911-3846.12635
https://doi.org/10.1111/1911-3846.12635
Publikováno v:
Korean Accounting Review. 45:171-207
This study investigates the relationship between managerial ability and a firm’s dividend policy in the Korean stock market. Korean firms have been criticized for low dividend payments. Foreign investors in Korean firms, taking a dramatically incre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e102bf377d8b2203597444823a08b158
https://doi.org/10.24056/kar..2020.03.001
https://doi.org/10.24056/kar..2020.03.001
Publikováno v:
Journal of Management Accounting Research. 32:51-78
While compensation consultants are known to play an important role in the design of executive compensation contracts, evidence on the effect of consultant incentives on CEO pay is mixed. Using compensation consultant observations with mandatory fee d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::301542c642921c8ef5c8b46d31c407d7
https://doi.org/10.2308/jmar-52434
https://doi.org/10.2308/jmar-52434
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0a12127fb0176502e5bc916b521c04c5
https://doi.org/10.2139/ssrn.3983753
https://doi.org/10.2139/ssrn.3983753
Publikováno v:
Public Performance & Management Review. 41:439-468
Using the performance evaluation data of Korean SOEs, the impact of information asymmetry within target setting on ratcheting intensity and the ratchet effect is investigated. It was found that rat...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8a009ae295fbd42baf8bc00003ea7efc
https://doi.org/10.1080/15309576.2018.1456940
https://doi.org/10.1080/15309576.2018.1456940
Publikováno v:
Korean Accounting Review. 43:51-88
We examine the impact of CEO inside debt on SG&A cost asymmetry using a broad sample of S&P 1500 nonfinancial U. S. firms. Theory and prior empirical findings suggest that CEOs with large inside debt holdings manage their firms conservatively and ado
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::770bdc4371726935e10746fd2a8d11b2
https://doi.org/10.24056/kar.2018.04.001
https://doi.org/10.24056/kar.2018.04.001