Zobrazeno 1 - 10
of 55
pro vyhledávání: '"Jerold L. Zimmerman"'
Publikováno v:
MAB, Vol 74, Iss 11, Pp 49-54 (2000)
Externí odkaz:
https://doaj.org/article/d3d6535116814de785c4d1739aca1f08
Autor:
Jerold L. Zimmerman
Publikováno v:
Journal of Applied Corporate Finance. 34:16-21
Autor:
Jerold L. Zimmerman, Daniel Forrester
Publikováno v:
SSRN Electronic Journal.
We present an economic analysis of the American Mafia’s organizational design elements that promote its survival. Over nearly one hundred years, Mafia crime syndicates adapted their task assignments, performance measures, rewards and punishments, a
Publikováno v:
The Accounting Review. 92:183-219
Economics challenge the specification of discretionary accrual models. Since rent-seeking firms pursue differentiated business strategies, firms in the same industry experience idiosyncratic shocks due to heterogeneous economic fundamentals and hence
Publikováno v:
Journal of Law, Finance, and Accounting. 1:187-233
Prior research generally argues that managers issue management earnings forecasts (MFs) to secure capital market benefits (that is, to reduce information asymmetry between managers and investors to lower a firmâs cost of capital), to reduce the
Autor:
Jerold L. Zimmerman
Publikováno v:
Accounting and Business Research. 45:485-509
I explore the evolving role of accounting information in allocating capital. Accounting arose to control conflicts of interest in organizations (stewardship role). The industrial revolution spawned capital-intensive firms and public capital markets w
Publikováno v:
SSRN Electronic Journal.
Despite acknowledgement in the literature that low quality earnings (i.e., those that are subsequently restated) arise not only from managerial malfeasance but also underlying differences in firm fundamentals, many studies focus on the former and rel
Autor:
Jerold L. Zimmerman
Publikováno v:
Accounting Horizons. 27:887-894
An essay is presented which states that external financial reporting quality (EFRQ) can at the most have a second-order effect on firm value of publicly traded companies in the U.S. The author says that he would be surprised if many managers of these
Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes