Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Nicole Bastian Johnson"'
Publikováno v:
Contemporary Accounting Research.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::202d838d45b5f80116808fdb70bc221e
https://doi.org/10.1111/1911-3846.12871
https://doi.org/10.1111/1911-3846.12871
Publikováno v:
SSRN Electronic Journal.
Distribution channels in which a common retailer undertakes long-term investments and coordinates the sale of competing products are prevalent in many industries. We study how the allocation of bargaining power among the retailer and the suppliers af
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2646eb08ece83f653f6089bacde00cb0
https://doi.org/10.2139/ssrn.3843266
https://doi.org/10.2139/ssrn.3843266
Publikováno v:
Contemporary Accounting Research. 35(4):1868-1887
We investigate a transfer pricing problem between two divisions within a decentralized firm. An upstream division produces an intermediate good that is used by another division within the firm and is also sold in an external market, where the firm co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::baf24bb15c4c45d303a36e657f90cf2c
https://doi.org/10.1111/1911-3846.12358
https://doi.org/10.1111/1911-3846.12358
Publikováno v:
Review of Accounting Studies. 22:933-963
We study two-stage, multi-division budgeting mechanisms that allocate scarce resources among divisions using capital charge rates. Each divisional manager observes private sequential project information and competes for scarce resources over two stag
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa1ac92a5bd716e05fc1a2cf103d8301
https://doi.org/10.1007/s11142-017-9405-3
https://doi.org/10.1007/s11142-017-9405-3
Publikováno v:
Foundations and Trends® in Accounting. 10:1-100
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d83082116628e5d9b18c72eabd491dd7
https://doi.org/10.1561/1400000038
https://doi.org/10.1561/1400000038
Capital Budgeting and Divisional Performance Measurement synthesizes recent work on the use of capital budgeting mechanisms to coordinate decentralized investment decisions in multi-division firms with a focus on two-stage investment problems. Divisi
Publikováno v:
Management Science. 59:1213-1228
This paper studies the performance of delegated decision-making schemes in a two-stage, multidivision capital budgeting problem for a shared investment with an inherent abandonment option. Applying both robust goal congruence and sequential adverse s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::17176c65ada41060bf97f316bbad134e
https://doi.org/10.1287/mnsc.1120.1598
https://doi.org/10.1287/mnsc.1120.1598
Publikováno v:
SSRN Electronic Journal.
We investigate a transfer pricing problem between two divisions within a decentralized firm. An upstream division produces an intermediate good that is transferred to another division within the firm and is also sold in an external market, where the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e9735e00bceacde652ad3bc61a9fab9
https://doi.org/10.2139/ssrn.2726869
https://doi.org/10.2139/ssrn.2726869
Publikováno v:
Journal of Accounting and Economics. 50:74-92
We investigate firms’ operating performance subsequent to the repricing of executive and non-executive employee stock options. We find that, relative to non-repricers, repricing firms have a larger increase in operating income and cash flows in sub
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e5087ada4a7683603e202ce642433eb
https://doi.org/10.1016/j.jacceco.2009.12.003
https://doi.org/10.1016/j.jacceco.2009.12.003
Autor:
Nicole Bastian Johnson
Publikováno v:
Journal of Management Accounting Research. 22:103-114
Residual income is a popular performance metric that is often calculated from financial accounting numbers. Practitioners argue that financial accounting earnings and book value suffer from various biases and should be adjusted prior to the residual
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3c2a48c448e399ee8606f45d58da6102
https://doi.org/10.2308/jmar.2010.22.1.103
https://doi.org/10.2308/jmar.2010.22.1.103