Literatura académica sobre el tema "Managerial accounting"
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Artículos de revistas sobre el tema "Managerial accounting"
HARTGRAVES, AL L., WAYNE J. MORSE, JAMES R. DAVIS y Robert W. Rutledge. "Managerial Accounting". Issues in Accounting Education 25, n.º 2 (1 de mayo de 2010): 349–50. http://dx.doi.org/10.2308/iace.2010.25.2.349.
Texto completoGarrison, Ray H., Eric W. Noreen, Peter C. Brewer y Annie McGowan. "Managerial Accounting". Issues in Accounting Education 25, n.º 4 (1 de noviembre de 2010): 792–93. http://dx.doi.org/10.2308/iace.2010.25.4.792.
Texto completoWilson, Richard M. S. "Managerial accounting". British Accounting Review 21, n.º 4 (diciembre de 1989): 395–96. http://dx.doi.org/10.1016/0890-8389(89)90042-5.
Texto completoŠkorecová, E. y M. Farkašová. "Social information in managerial accounting and managerial information system". Agricultural Economics (Zemědělská ekonomika) 53, No. 8 (7 de enero de 2008): 379–84. http://dx.doi.org/10.17221/892-agricecon.
Texto completoPiper, J. A. "Advanced managerial accounting". British Accounting Review 20, n.º 3 (diciembre de 1988): 307. http://dx.doi.org/10.1016/0890-8389(88)90090-x.
Texto completoEverett, Michael D. "Managerial Accounting Sytems". Cornell Hotel and Restaurant Administration Quarterly 30, n.º 1 (mayo de 1989): 46–51. http://dx.doi.org/10.1177/001088048903000114.
Texto completoLoboda, N. O., O. М. Chabaniuk y I. S. Sebestyanovych. "Managerial Accounting in the Structure of Accounting Activity of Enterprise". Business Inform 11, n.º 502 (noviembre de 2019): 265–70. http://dx.doi.org/10.32983/2222-4459-2019-11-265-270.
Texto completoBuser, Robin A. "MANAGERIAL ACCOUNTING IN LIBRARIES". Bottom Line 3, n.º 4 (abril de 1990): 20–22. http://dx.doi.org/10.1108/eb025254.
Texto completoPonisciakova, Oľga, Martina Gogolova y Katarina Ivankova. "Calculations in Managerial Accounting". Procedia Economics and Finance 26 (2015): 431–37. http://dx.doi.org/10.1016/s2212-5671(15)00837-0.
Texto completoDayananda, M. "Managerial Accounting for Hospitals". Medical Journal Armed Forces India 61, n.º 4 (octubre de 2005): 399. http://dx.doi.org/10.1016/s0377-1237(05)80084-x.
Texto completoTesis sobre el tema "Managerial accounting"
Sawers, Kimberly M. "Choice avoidance in managerial accounting decisions /". Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8746.
Texto completoGurd, Bruce. "Activity based costing in its organisational context /". Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.
Texto completoGullberg, Cecilia. "Roles of Accounting Information in Managerial Work". Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.
Texto completoLillis, Anne M. "Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting". Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.
Texto completoBayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality". Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.
Texto completoCrafts, Michael D. "Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices". Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.
Texto completoJin, Byunghoon. "Managerial Decision Horizon, Executive Compensation, and Corporate Governance". Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/355181.
Texto completoPh.D.
Managers have shorter investment horizons than well-diversified shareholders for various reasons such as the threat of managerial turnover arising from takeovers, risk aversion, liquidity constraints, and the need to access capital markets. Such myopic managerial behaviors are affected by various factors including monetary incentives and internal/external monitoring by board of directors or active shareholders. In this dissertation, I first provide empirical evidence that myopic behaviors of managers are affected by their compensation structure. Using a sample of 23,107 firm-year observations from 1993-2014 for firms in the S&P 1500 index, I show that the asymmetric cost behavior called cost stickiness is 1) weaker when CEOs are compensated relatively more in the form of annual cash bonus, and 2) stronger when they receive relatively more long-term compensation. I also show that the magnitude of analysts’ earnings forecast bias created by cost stickiness also decreases with CEO’s short-term cash bonus and increases with long-term compensation. Next, I show how corporate governance affects managerial decision horizon directly and indirectly through executive compensation. Using a sample of 7,639 firm-year observations from 1999-2011 for firms in the S&P 1500 index, I show that board characteristics such as board independence and CEO-chairman separation induce more R&D investments not only directly but also indirectly by encouraging more use of long-term compensation and thus extending managerial decision horizon.
Temple University--Theses
Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation". Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.
Texto completoXie, Jia-Zheng James. "Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research)". Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31896.
Texto completoBusiness, Sauder School of
Graduate
Cheng, Yun. "Managerial reputation and non-GAAP earnings disclosures". Thesis, Florida Atlantic University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3647568.
Texto completoI examine how managerial reputation affects the quality of non-GAAP earnings disclosures and how the market reacts to non-GAAP earnings disclosures associated with managerial reputation. Although there was an initial dip in the frequency of non-GAAP earnings disclosures after SOX and Regulation G, the frequency of non-GAAP earnings disclosures has increased in recent years (Brown, Christensen, Elliott and Mergenthaler 2012). Motivated by the efficient contracting theory and managerial reputation incentives, I investigate whether reputable managers are associated with higher quality non-GAAP earnings disclosures. I also investigate whether the market is more responsive to non-GAAP earnings disclosed by reputable managers. Using empirical models modified from prior research, I find that reputable managers are less likely to disclose non-GAAP earnings, which is consistent with the efficient contracting explanation. I also find that reputable managers exclude more recurring items that are related to future operating earnings when they disclose non-GAAP earnings, which is consistent with the rent extraction explanation in prior research. Finally, I find that managerial reputation has an incremental effect on the market reaction and that the market is more responsive to non-GAAP earnings disclosed by reputable managers if the unexpected earnings are positive. The study contributes to both non-GAAP earnings disclosures literature and managerial reputation incentives literature. It also has implications for investors, managers, and regulators.
Libros sobre el tema "Managerial accounting"
Raiborn, Cecily A. Managerial accounting. 3a ed. Cincinnati: South-Western College Pub., 1999.
Buscar texto completoGarrison, Ray H. Managerial accounting. 8a ed. Chicago: Irwin, 1997.
Buscar texto completoCrosson, Susan V. Managerial accounting. 9a ed. Mason, OH: South-Western Cengage Learning, 2011.
Buscar texto completoTitard, Pierre L. Managerial accounting. 3a ed. Houston, TX: Dame Publications, 1993.
Buscar texto completoWarren, Carl S. Managerial accounting. 7a ed. Cincinnati, Ohio: South-Western, 2002.
Buscar texto completoHelmkamp, John G. Managerial accounting. New York: Wiley, 1987.
Buscar texto completoJiambalvo, James. Managerial accounting. 3a ed. Hoboken, NJ: Wiley, 2007.
Buscar texto completoW, Noreen Eric, Libby Theresa 1963-, Brewer Peter C y Webb Alan (Professor), eds. Managerial accounting. Toronto: McGraw Hill Ryerson, 2015.
Buscar texto completoC, Porter Mattie y Strawser Robert H, eds. Managerial accounting. 6a ed. Houston, Tex: Dame Publications, 1987.
Buscar texto completo1953-, Reeve James M. y Fess Philip E, eds. Managerial accounting. 5a ed. Cincinnati, Ohio: South-Western, 1997.
Buscar texto completoCapítulos de libros sobre el tema "Managerial accounting"
Schneeweiss, Christoph. "Managerial Accounting". En Distributed Decision Making, 341–84. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-24724-1_11.
Texto completoGanesan, Ramnath. "Managerial Cost Accounting". En The Profitable Supply Chain, 259–65. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0526-6_10.
Texto completoDemski, Joel S. "Responsibility Accounting". En Managerial Uses of Accounting Information, 519–44. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_20.
Texto completoEmmanuel, Clive, David Otley y Kenneth Merchant. "Rewarding managerial performance". En Accounting for Management Control, 265–76. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_10.
Texto completoDemski, Joel S. "Managerial Performance Evaluation". En Managerial Uses of Accounting Information, 463–92. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_18.
Texto completoDemski, Joel S. "Accounting versus Economics". En Managerial Uses of Accounting Information, 1–23. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_4.
Texto completoDemski, Joel S. "Accounting-Based Performance Evaluation". En Managerial Uses of Accounting Information, 1–26. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_16.
Texto completoGuilding, Chris y Kate Mingjie Ji. "Other managerial finance issues". En Accounting Essentials for Hospitality Managers, 295–322. 4a ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003183334-15.
Texto completoBuys, Pieter W. "Cost Accounting Perspectives". En Crafting Efficiency in Managerial Costing System Design, 77–106. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-0934-2_5.
Texto completoDemski, Joel S. "Extraction from the Accounting Library". En Managerial Uses of Accounting Information, 307–40. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_13.
Texto completoActas de conferencias sobre el tema "Managerial accounting"
Gvaramia, Nazi. "HISTORICAL EXCURSION OF MANAGERIAL ACCOUNTING". En Integration of business structures: competition and cooperation. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-036-0-26.
Texto completoKalugina, I. V., O. N. Tarasenko, A. Yu Bunina y T. N. Pavluchenko. "Methodological Foundations of Managerial Accounting Policy". En International Conference on Policicies and Economics Measures for Agricultural Development (AgroDevEco 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200729.030.
Texto completoJati, Agustinus Kismet Nugroho. "Managerial Ownership in Indonesia". En 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.005.
Texto completoZulfiati, Lies y Elsa Lusiana. "Debt Covenant, Managerial Ownership and Accounting Conservatism". En Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.017.
Texto completoGinting, Pjp. "Managerial Decisions and Organizational Performance". En Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010609800002900.
Texto completoJunias, Donny Teguh Santoso, Raden Setyo Budi Suharto y Meyulinda Aviana Elim. "The Impact of Managerial Ownership on Sustainability Accounting". En International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210424.015.
Texto completoNecheuhina, Nadezhda, Anna Titova y Aleksey Chernenko. "Main Directions of Improving Managerial Accounting in Religious Organizations". En Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200113.110.
Texto completoBostan, Rebeca Ioana, Silviu Constantin Nastasia y Anca Marta Ciobanu. "The Impact of Managerial Accounting Tools in Decision-Making". En International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.). LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/gidtp2018/25.
Texto completoChen, I.-Ju y Shin-Hung Lin. "Will Managerial Optimism Affect the Investment Efficiency of a Firm?" En Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af45.
Texto completoMachmud, Aris y Siti Hamidah Rustiana. "Enhancing Managerial Performance through Target Costing and Budget Participation". En Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.14.
Texto completoInformes sobre el tema "Managerial accounting"
Busso, Matías, Kyunglin Park y Nicolás Irazoque. Research Insights: Which Managerial Skills Training Policies Are Most Effective? Inter-American Development Bank, noviembre de 2023. http://dx.doi.org/10.18235/0005302.
Texto completoBusso, Matías, Kyunglin Park y Nicolás Irazoque. The Effectiveness of Management Training Programs: A Meta-Analytic Review. Inter-American Development Bank, mayo de 2023. http://dx.doi.org/10.18235/0004815.
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