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The effects of goal publicity and incentives on self-set performance goals
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Accounting comparability and the accuracy of peer-based valuation models
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Evidence on contagion in earnings management
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Target Cost Management Strategy
Published 2002“…Last year for example, the American Accounting Association's seminar held in Boston about "Japanese cost management" was focused on the formulation of TCM (Okano-Shimizu, 1994; Kato, 1995). …”
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Management Forecast Quality and Capital Investment Decisions
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How does readability influence investors' judgments? Consistency of benchmark performance matters
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CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości
Published 2023-06-01“…One of the popular definitions of accounting by the American Accounting Association defines it as “the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information” (AAA, 1996). …”
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