Zobrazeno 1 - 10
of 12
pro vyhledávání: '"William N. Lanen"'
Autor:
Shannon W. Anderson, William N. Lanen
Publikováno v:
The Accounting Review. 77:703-729
Electronic data interchange (EDI) is an information technology that standardizes the exchange of information between transacting parties. Using data from a major U.S. office furniture manufacturer that adopted EDI primarily to improve the efficiency
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a4e3579f11f0bdd2d9a83fa50d1db8f1
https://doi.org/10.2308/accr.2002.77.4.703
https://doi.org/10.2308/accr.2002.77.4.703
Publikováno v:
Journal of Accounting Research. 40:711-726
This study examines the association between activity-based costing and manufacturing performance. Results using a cross-sectional sample of manufacturing plants indicates that extensive ABC use is associated with higher quality levels and greater imp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::83c743cae57dfc10c80369abab5ec972
https://doi.org/10.1111/1475-679x.00068
https://doi.org/10.1111/1475-679x.00068
Autor:
William N. Lanen, Shannon W. Anderson
Publikováno v:
Accounting, Organizations and Society. 24:379-412
Liberalization of the Indian economy in 1991 increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0484ea05b643b8b6d3e09c5d747a91d2
https://doi.org/10.1016/s0361-3682(97)00060-3
https://doi.org/10.1016/s0361-3682(97)00060-3
Publikováno v:
Journal of Accounting and Economics. 20:31-60
We analyze how analysts' forecasts relate to investor beliefs and describe the implications of these relations for price and volume reactions to earnings surprises. We show that dispersion among forecasts does not fully capture investor uncertainty.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ada18108f42fa72faa01db66c82060d3
https://doi.org/10.1016/0165-4101(94)00392-i
https://doi.org/10.1016/0165-4101(94)00392-i
Autor:
William N. Lanen, Shannon W. Anderson
Publikováno v:
SSRN Electronic Journal.
Anderson, Banker and Janakiraman [2003] find that the absolute change in SG&A cost associated with decreased sales activity is systematically less than that associated with increased sales activity (so-called “sticky” costs). They interpret this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::634ef5e9a779d1839a1ddec59e3effbb
https://doi.org/10.2139/ssrn.975135
https://doi.org/10.2139/ssrn.975135
Publikováno v:
Issues in Accounting Education. 25:791-792
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8a3f6d01e5ac4ff4d00d6709f85ebd3
https://doi.org/10.2308/iace.2010.25.4.791
https://doi.org/10.2308/iace.2010.25.4.791
Autor:
William N. Lanen
Publikováno v:
Journal of Accounting Research. 33:129
Bushman, Indjejikian, and Smith consider the role in a firm's compensation practices of the performance of business units to which a manager reports (termed aggregate performance) relative to the performance of the business unit for which the manager
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::32a6c07d7d674d2c0276def51b4456ec
https://doi.org/10.2307/2491378
https://doi.org/10.2307/2491378
Autor:
David F. Larcker, William N. Lanen
Publikováno v:
Journal of Accounting Research. 30:70
This paper examines the hypothesis that changes in executive compensation contracts are an organizational response to shifts in the firm's external environment and/or corporate strategy. In particular, we consider whether the initial adoption of comp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::18450b6823b888d6a50875f781eb58cf
https://doi.org/10.2307/2491092
https://doi.org/10.2307/2491092
Autor:
T. A. Lee, W. T. Baxter, Christopher Nobes, J. R. Edwards, Michael Bourn, Simon James, John Arnold, R. H. Gray, David Pendrill, Tony Hope, William N. Lanen, Harold C. Edey, Simon M. Keane
Publikováno v:
Accounting and Business Research. 12:321-335
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a7fc2048c09687a435d613e9871a2a3
https://doi.org/10.1080/00014788.1982.9728827
https://doi.org/10.1080/00014788.1982.9728827
Autor:
William N. Lanen, Rex Thompson
Publikováno v:
Journal of Accounting and Economics. 10:311-334
This paper adopts a rational market structure to examine the link between the cash flow effects of management policy decisions and the resulting stock price reactions. The focus is on testing cross-sectional associations between cash flow effects and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d580d81f5a9d09f03cac546f4d10e03
https://doi.org/10.1016/0165-4101(88)90007-9
https://doi.org/10.1016/0165-4101(88)90007-9