The role of revenue recognition in performance reporting
A Wagenhofer - Accounting and Business Research, 2014 - Taylor & Francis
This paper examines revenue and profit or loss recognition and how these measures
provide financial information about companies' performance. First, I review academic …
provide financial information about companies' performance. First, I review academic …
Information technology adoption and small and medium enterprise performance: Does information technology adoption reduce rural penalty in emerging and …
CG Ekeoma - The Electronic Journal of Information Systems in …, 2024 - Wiley Online Library
This study examines information technology (IT) adoption effects on the performance of
small and medium enterprise (SMEs) in emerging markets and developing economies and …
small and medium enterprise (SMEs) in emerging markets and developing economies and …
The ASC 606 standard, revenue informativeness, and analysts forecast quality
We examine the adoption effect of ASC 606 on revenue informativeness, analyst forecast
dispersion, and forecast errors. We find that the adoption of ASC 606 is associated with …
dispersion, and forecast errors. We find that the adoption of ASC 606 is associated with …
Common ownership, executive compensation, and product market competition
MJ Bloomfield, HL Friedman… - The Accounting …, 2024 - publications.aaahq.org
The negative effects of common ownership on competition have received significant
attention, but many proposed mechanisms for institutional investor influence seem …
attention, but many proposed mechanisms for institutional investor influence seem …
[PDF][PDF] Internal determinants of financial performance among listed food supermarkets in the South African economy
ZW Nzuza, O Obagbuwa… - … & Financial Innovations, 2024 - businessperspectives.org
This study aims to examine the internal determinants of financial performance of food
supermarkets listed on the South African stock exchange. Food supermarkets play an …
supermarkets listed on the South African stock exchange. Food supermarkets play an …
The treatment of special items in determining CEO cash compensation
J Potepa - Review of Accounting Studies, 2020 - Springer
Prior literature documents that CEOs are rewarded for any positive component of income
and are partially shielded from negative special items. However, the incidence of and rules …
and are partially shielded from negative special items. However, the incidence of and rules …
Alignment between compensation-contracting and value-relevance roles of revenues
H Liu, A Srivastava, J Yin - Journal of Financial Reporting, 2023 - publications.aaahq.org
Revenue is the closest proxy in financial statements for market size and dominance, factors
that determine the survival and future profits of modern corporations. Hence, revenue may …
that determine the survival and future profits of modern corporations. Hence, revenue may …
Delegating disclosure and production choices
M Bagnoli, SG Watts - The Accounting Review, 2015 - publications.aaahq.org
We study how joint delegation of production and disclosure choices alters the incentives that
firm owners offer to their managers. Our first set of results shows how the incentive weights …
firm owners offer to their managers. Our first set of results shows how the incentive weights …
Cross-classified multilevel determinants of firm's sales growth in Latin America
Purpose The purpose of this paper is to analyze the influence of firm-, industry-and country-
level determinants on real annual sales growth in the context of a cross-classified multilevel …
level determinants on real annual sales growth in the context of a cross-classified multilevel …