Accrual Accounting for Performance Evaluation
Tóm tắt
Từ khóa
Tài liệu tham khảo
Antle, R., P. Bogetoft and A. Stark. (2000). “Incentive Problems and Investment Timing Options.” Mimeo, Yale University.
Arya, A., T. Baldenius and J. Glover. (1999). “Residual Income, Depreciation, and Empire Building.” Mimeo, Ohio State University.
Balachandran, S. (2005). “How Does Residual Income Affect Investment: The Role of Prior Performance Measures.” Management Science, 51(7), 1032–1045
Baldenius, T. and S. Reichelstein. (2005). “Incentives for Efficient Inventory Management: The Role of Historical Cost.” Management Science forthcoming
Bareket, M. T. (2004). “Investment Decisions Under Capital Constraints: The Role of Revenue Recognition in Performance Measurement.” Mimeo, Duke University.
Bastian, N. (2004). “Deferred Taxes in Residual Income Compensation.” mimeo, Stanford University.
W. Beaver, 1974, Journal of Accounting Research, 9, 391
H Bierman, 1961, The Accounting Review, 36, 613
S Davis, 1996, Cash Flow and Performance Measurement: Managing for Value
Dutta, S. and X. Zhang. (2001). “Revenue Recognition in a Multiperiod Agency Setting.” Journal of Accounting Research 40.
A. L Dicksee, 1903, Advanced Accounting
A Ehrbar, 1998, The Real Key to Creating Wealth
Friedl, M. G. (2002). “Growth Options, Organizational Slack and Managerial Investment Incentives.” Mimeo, University of Munich.
Hattfield, H. R. (1909). Modern Accounting. New York: D. Appleton and Co.
Hofmann, C. (2006). “Gestaltung von Erfolgsrechnungen zur Steuerung langfristiger Projekte.” forthcoming in Zeitschrift fuer Betriebswirtschaftliche Forschung.
C. Ittner, 1998, Journal of Management Accounting Research, 6, 205
Martin, J. and W. Perry. (2000). Value Based Management. Boston: Harvard University Press.
Mishra, B. and I. Vaysman. (2004). “Delegating Investment Decisions.” Mimeo, INSEAD.
A Mohnen, 2004, Managerial Performance Evaluation with Residual Income- Limited Investment Budget and NPV Maximization
Pfeiffer, T. and G. Schneider. (2004). “Capital Budgeting and Rationing: Ex-ante versus Ex-post Hurdle Rates.” Mimeo, University of Vienna.
Preinreich, G. (1938). “Valuation and Amortization” The Accounting Review 12(3), 209–226.
C Savarese, 2000, “Economic Value Added”
Simons, R. (2000). Vyaderm Pharmaceuticals. Harvard Business School Case.
D Solomons, 1965, Divisional Performance Measurement and Control
B Stewart, 1991, The Quest for Value
D. Young, 2000, EVA and Value-Based Management: A Practical Guide
D Young, 1998, Groupe Schneider: Economic Value Added and the Measurement of Financial Performance