作者：KREN, L
摘要：Organizational theorists have posited a positive relationship between employee performance and participation in budgeting or goal setting (Argyris 1952; Becker and Green 1962). In examining this proposition, empirical research has studied the motivational and cognitive mechanisms by which participation may be related to employee performance (Locke et al. 1986; Murray 1990). Cognitive mechanisms include factors such as the acquisition and use of information and comprehension of job requirements...
作者：ODAIYAPPA, R; NAINAR, SMK
作者单位：McMaster University
摘要：The results of prior research on Statement of Financial Accounting Standards No. 33 (FASB 1979) and the effects of required disclosure of inflation have been mixed. Many studies report little or no information content for such disclosures (Beaver and Landsman 1983), although more recent studies (Bublitz et al. 1985; Lobo and Song 1989) report evidence of stock price reactions to releases of information on current cost. These studies were conducted at the aggregate level of the market and did n...
作者：DEMSKI, JS; SAPPINGTON, DEM
作者单位：State University System of Florida; University of Florida
