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  • 1
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    Transfer Pricing Under Bilateral Bargaining (1990)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 65:3 (1990:July) 624 
    Details
    ISSN: 0001-4826
    Topics: Economics
    Notes: A FORUM ON NEGOTIATION RESEARCH IN ACCOUNTING
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1990-065-03-000007
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    Employee Downsizing Strategies: Market Reaction and Post Announcement Financial Performance (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Journal of business finance & accounting 29 (2002), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Empirical studies have generally reported insignificant market reactions to employee downsizing. In an effort to reconcile ongoing layoffs with inconclusive empirical results, we segregated our sample by downsizing strategy and examined employee layoff announcements made by Fortune 500 firms during the 1993–1995 period. Unlike previous studies, we find a positive market reaction for layoff announcements related to revenue refocusing. Market reaction with respect to layoff announcements involving cost cutting was insignificant while weak evidence was found for a negative market reaction to layoffs related to plant closings. Consistent with the market reaction, post announcement analysis revealed that downsizing in conjunction with revenue refocusing (plant closing) improved (reduced) firm financial performance and that revenue refocusing firms significantly outperformed cost cutting and plant closing firms over the three–year post announcement period.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-5957.00453
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    Paper (German National Licenses)
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  • 3
    Electronic Resource
    Electronic Resource
    Conjunctive Explanations in Cost Variance Investigation: Experimental Replications and Extensions (1991)
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 27 (1991), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study examined conjunctive explanations of cost variances. Two experiments were conducted in order to examine the effect of conjunctive or joint explanatory variables upon cost variance investigation decisions. These variables included the representativeness of the hypothesized explanatory variables; the inter-causality that existed between the explanatory factors; the perceived rarity of the explanation; and the multiplicity of explanatory variables related to the variance under investigation. Experiment 1 indicated significant main effects and insignificant interaction effects for representativeness and inter-causality upon investigation judgments. Experiment 2 revealed no significant effect for event rarity but a significant effect for multiplicity of explanatory factors. The results suggest that certain characteristics of conjunctive explanations do affect cost variance investigation decisions.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-6281.1991.tb00253.x
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    Paper (German National Licenses)
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  • 4
    Electronic Resource
    Electronic Resource
    Participative Budgeting and Managerial Performance (1989)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 20 (1989), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Recent analytical and empirical research in budgeting has focused on conditions under which participation may or may not prove beneficial to the firm. The present study seeks to examine (in a budget setting) the impact on firm returns of managerial participation, private state information, and relative skill. Experimental results indicate a significant improvement in firm and managerial welfare across favorable and unfavorable private state information with budgetary participation. A significant interaction between the type of state information and participation is reported for managers but not firm returns. Finally, relative skill signals are shown to lead to improved managerial performance.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.1989.tb01882.x
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  • 5
    Electronic Resource
    Electronic Resource
    Outsourcing Decisions and Managerial Incentives (1998)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 29 (1998), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: An agency model is presented in which outsourcing strictly dominates in-house production. We argue that firms outsource in order to improve managerial incentives. Conditions are established under which the firm is strictly better off with outsourcing. The benefit of outsourcing, however, is constrained by the trade-off between the incremental coordination costs of outsourcing and the improved incentive structure. The optimal contract is also shown to be a function of whether or not the firm is publicly held. For a publicly held firm, the contract is constant. For a privately held supplier, the contract is likely to be of a cost-sharing type. These findings offer preliminary incentive explanations for commonly observed outsourcing practices.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.1998.tb00881.x
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  • 6
    Electronic Resource
    Electronic Resource
    An Examination of Budgetary Inefficiency in Education Using Data Envelopment Analysis (1997)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 13 (1997), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The generally weak association between educational spending and performance is a source of ongoing debate. This study examined size, type and source of educational operating expenditures as potential explanators of this weak relationship. Using Data Envelopment Analysis (DEA) and publicly available input-output performance metrics, budgetary efficiency was measured across school districts. Budgetary inefficiency was found to be significantly and positively associated with (1) budget size (2) administrative overhead and (3) local revenue accountability. These findings offer a partial explanation for the weak relationship traditionally found between educational spending inputs and performance outcomes. The results are suggestive of how school districts might improve their budgetary goal setting, performance auditing and resource allocation practices.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00026
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    Paper (German National Licenses)
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