Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Kimberly M. Sawers"'
Publikováno v:
Sustainable Development Goals Series ISBN: 9783030760687
While much of the recent management literature supports teaching sustainability, little of it demonstrates the effectiveness of assignments in building a sustainability mindset. This chapter provides an illustration of how three business schools have
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dba8d481ed73db9de4ff1fd62ac6fb98
https://doi.org/10.1007/978-3-030-76069-4_9
https://doi.org/10.1007/978-3-030-76069-4_9
Autor:
Kimberly M. Sawers, Wendy J. Bailey
Publikováno v:
Advances in Accounting. 43:1-13
In the wake of numerous accounting scandals in the early 2000s, the U.S. began considering a move away from a more rule-based approach to accounting standard setting and toward a more principle-based approach to accounting standard setting. Although
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3f8efdc643df245d0ecd0c5c575ddce
https://doi.org/10.1016/j.adiac.2018.07.006
https://doi.org/10.1016/j.adiac.2018.07.006
Autor:
David Burgstahler, Kimberly M. Sawers
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 6:1-29
This study examines the incentives for private colleges and universities (PCUs) related to financial reporting choices for net appreciation on endowments. Under current accounting standards, in the absence of explicit donor restrictions, PCUs are per
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c77ab8aac91f81f265d2cb14e174d581
https://doi.org/10.2308/ogna-51849
https://doi.org/10.2308/ogna-51849
Autor:
Kimberly M. Sawers, Janet A. Samuels
Publikováno v:
Issues in Accounting Education. 32:51-59
This project provides students with an opportunity to develop a master budget for a merchandiser. Students work in a team environment that also helps them discover budget process issues. The project consists of two parts. The first part requires stud
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1cec6aba9359d6557fce485f9b546ec2
https://doi.org/10.2308/iace-51733
https://doi.org/10.2308/iace-51733
Publikováno v:
The Routledge Companion to Behavioural Accounting Research ISBN: 9781315710129
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5b78d6f9deab3cd344fc373d3d8aa1f2
https://doi.org/10.4324/9781315710129-5
https://doi.org/10.4324/9781315710129-5
Publikováno v:
Organizational Behavior and Human Decision Processes. 117:80-87
We develop and test a theoretical framework of the joint influence of risk and affect on information search efficiency. Our framework proposes that information search is less efficient (i.e., less strategic) when risk is high, versus low. It further
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7736fd0bf6b4e24fc7608613e9d6cc4
https://doi.org/10.1016/j.obhdp.2011.09.003
https://doi.org/10.1016/j.obhdp.2011.09.003
Publikováno v:
Behavioral Research in Accounting. 23:185-201
We examine the extent to which the behavioral agency model reflects the relation between greater risk-bearing in stock option compensation and managerial risk-taking. The behavioral agency model predicts that managers with greater wealth at stake wil
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba0c01b9f23c10974a325e96e1ec05ac
https://doi.org/10.2308/bria.2011.23.1.185
https://doi.org/10.2308/bria.2011.23.1.185
Autor:
Kimberly M. Sawers
Publikováno v:
Contemporary Accounting Research. 22:1063-1092
Evaluating capital-investment decisions is an important function of managerial accountants. There is anecdotal evidence, however, that managers avoid making decisions or delay decisions, which is costly in terms of time, effort, and lost opportunitie
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::57e3c5bac23e4bf310952c76975cf0ce
https://doi.org/10.1506/2ukm-aw62-bna6-0ap6
https://doi.org/10.1506/2ukm-aw62-bna6-0ap6
An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit
Autor:
Kimberly M. Sawers, Woody M. Liao
Publikováno v:
SSRN Electronic Journal.
Transfer pricing is an important managerial decision in a decentralized firm. Analytical research has proposed that different transfer pricing methods are better for different information circumstances in a firm. For example, when information asymmet
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c0251ae598d183c8b5114d7968c05185
https://doi.org/10.2139/ssrn.1904025
https://doi.org/10.2139/ssrn.1904025
Publikováno v:
SSRN Electronic Journal.
We examine the extent to which the behavioral agency model describes the relation between stock-based compensation and managerial risk-seeking behavior. The behavioral agency model, which incorporates prospect theory, predicts that while managers are
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::676e93d3fac57c743d3ef7e5b5f44400
https://doi.org/10.2139/ssrn.864224
https://doi.org/10.2139/ssrn.864224