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作者：Dirsmith, Mark W.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park
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作者：Malina, Mary A.; Norreklit, Hanne S. O.; Selto, Frank H.
作者单位：University of Colorado System; University of Colorado Denver; Aarhus University; University of Colorado System; University of Colorado Boulder
摘要：Cause-and-effect relations among performance measures are alleged to be distinguishing features of performance measurement models (PMMs), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based, company for its closely linked distribution channel. Motivated by the literature on PMM and causality, we report an analysis of linked performance measures for 31 quarters (19972005) and 31 business units. We find minimal statistical ...
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作者：Petersen, Michael J.
作者单位：Arizona State University; Arizona State University-Tempe
摘要：Using data from a health-care setting that employs outreach clinics to generate revenue at the system hospital, I analyze the properties of downstream revenue (defined as revenue that arises from further servicing and supplying the customer after the initial sale) for use as a performance measure. I find the measure to be congruent because the magnitude of the downstream revenue is substantial. The measure also is sensitive to managerial actions because choices such as location and specialty a...
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作者：Moreno, Kimberly K.; Bhattacharjee, Sudip; Brandon, Duane M.
作者单位：Virginia Polytechnic Institute & State University; Auburn University System; Auburn University
摘要：This study examines the effectiveness of alternative training techniques for improving analytical procedures performance. Given that analytical procedures. involve multiple cognitive processes whereby deficiencies in one cognitive process are not remedied by another process, we design training interventions at multiple stages of an analytical procedures task. The study included seven training levels: no training (baseline group), outcome feedback, worked-out example, problem solving, self-expl...
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作者：Rees, Lynn; Sivaramakrishnan, K.
作者单位：University of Houston System; University of Houston
摘要：Recent studies in the accounting literature provide evidence of an equity price premium whenever firms meet or exceed analysts' earnings forecasts. That is, the market perceives the act of meeting earnings forecasts as a signal about future firm performance. Financial analysts typically issue revenue forecasts in addition to earnings forecasts. In this study, we examine whether meeting or exceeding revenue forecasts serves as an additional signal to the market in pricing earnings performance. ...
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作者：Farrell, Anne M.; Luft, Joan; Shields, Michael D.
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Michigan State University
摘要：Managers often make judgements about cost-driver and profit-driver relations using subjective analysis rather than statistical analysis of accounting data. We provide theory-consistent experimental evidence that, even when the strength and temporal contiguity of the relation between financial performance and its driver are held constant, the prediction task is relatively simple, and individuals have relevant training and experience, participants' differing mental representations of the cost-dr...
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作者：Xu, Bixia; Magnan, Michel L.; Andre, Paul E.
作者单位：Wilfrid Laurier University; ESSEC Business School
摘要：We assess whether a firm's research and development (R&D) expenditures, as well as uncertainty metrics that underlie their ultimate conversion into value, can significantly enhance the relevance of a valuation model based solely on traditional financial reporting variables and improve equity value predictions. We focus on the biotech industry during the 1998-2004 period and classify firms into emerging and mature categories to reflect their commercial maturity. The 1998-2004 period also compri...
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作者：Vera-Munoz, Sandra C.; Shackell, Margaret; Buehnr, Marc
作者单位：University of Notre Dame; Cardiff University
摘要：Performance measurement systems often incorporate cause-and-effect theories in business models, while the literature questions accountants' and managers' ability to use and understand the very business models that they value. We address this question: Does articulation of a business model as a cause-and-effect theory enhance an accountant's evaluation of benchmark data that requires implicit cause-and-effect covariation assessments? We prompt (or do not prompt) accountants with a causal busine...
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作者：Jones, Denise A.
作者单位：William & Mary
摘要：Disclosures about research and development (R&D) activities could potentially help market participants understand the future prospects of R&D-intensive firms, but at the same-time could be costly to make if the disclosure is related to proprietary information. I examine R&D-related disclosures made by R&D-intensive firms in their annual reports, as well as those made throughout the year to financial analysts. I find that the level of R&D-related voluntary disclosure is higher when proprietary ...
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作者：Malina, Mary A.; Norreklit, Hanne S. O.; Selto, Frank H.
作者单位：University of Colorado System; University of Colorado Denver; Aarhus University; University of Colorado System; University of Colorado Boulder
摘要：Cause-and-effect relations among performance measures are alleged to be distinguishing features of performance measurement models (PMMs), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based, company for its closely linked distribution channel. Motivated by the literature on PMM and causality, we report an analysis of linked performance measures for 31 quarters (19972005) and 31 business units. We find minimal statistical ...
