The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

This paper deals with the notion of residual income, which may be defined as the surplus
profit that residues after a capital charge (opportunity cost) has been covered. While the …

This paper examines whether tax uncertainty can alter investment decisions, focusing
primarily on the timing of large capital investments. Empirically, we exploit the staggered …

This monograph provides a structured overview of costing system research that can explain
the variation in the characteristics and properties of costing systems found in practice based …

Purpose–The purpose of this chapter is to present a state of the art of performance
measurement and management control systems based on the papers presented in the 6th …

We identify a novel force behind the benefit of misaligned preferences in corporate
governance. Our model entails a CEO who encounters a project and, after gathering …

An owner delegates investment decisions to a better informed manager whose time
preferences are unknown to the owner. Due to exogenous capital constraints, not all …

We study a setting wherein a divisional manager undertakes personally costly effort to
improve the profitability of an investment project. The manager's choice of innovation effort is …

Purpose This study aims to investigate the accounting role's deficiencies in managers'
decision-making processes. Design/methodology/approach The current research applies a …

Background–Awareness of a healthy lifestyle and thinking back to nature makes society in
Indonesia choose jamu as their daily routine drink. Jamu itself is a term for natural traditional …