Directory UMM :Data Elmu:jurnal:A:Accounting, Organizations and Society:Vol25.Issue4-5.May2000:
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To restate the proposition in plain English, (1) when efficiency gains from investments are high and/or information cost is high (hence the information rent is low), the buyer
Eects of changes in cost allocations on the assessment of cost containment regulation in hospitals, The, 97±112.. Eect of relative performance evalua- tion on earnings management:
The paper ®nds that the eectiveness of a laissez faire approach to ethical standards, at least in the opinion- shopping scenario, is related to (a) the ethical climate, which refers
In the non-sharing case in which losers gain nothing, the combined eect of a doubling of both is a net increase in per ®rm expenditures, 5 a result consistent with observed
To promote ethical behavior organizations have used techniques such as ethics hotlines, code of ethics, appointed ethics ocers, and undertaken other ways of encouraging
This increased interest in academic accounting ethics research may be due to a number of factors such as the Treadway Commission report (1987) and the activities of the
selves the product of a variety of exposures, includ- ing auditors' training and consequent outlook on best management practice, professional standards, similar prior audits, and
A synthesis of management control theory suggests four major categories of use for management information: (1) score keeping, (2) improving individual understanding, (3)
