likelihood of acceptance for publication, is explained.

The focus has been on the impact of information on the cost of capital subsequent to the release of the information (the ex post cost of capital). Using our methodology, we test a variety of hypotheses on the interaction between various errors in costing system design that were developed in the previous analytical, empirical, and practitioner literature. A syndicate is defined to be a group of individuals who must make a common decision under uncertainty that will result in a payoff to be shared jointly among them. As of this date, Scribd will manage your SlideShare account and any content you may have on SlideShare, and Scribd's General Terms of Use and Privacy Policy will apply. This paper describes the structure of SAC 4, comments upon some of its important components and illustrates its operation and key features in the context of one element, “assets”. In this paper, I examine issues relating to managers' ability to influence their performance evaluation. ⇒ www.HelpWriting.net ⇐.

The main problem to overcome to enable us to learn about these is the notion of the unobservable true cost benchmark to which to compare the costing system approximation. The paper examines how such theory development and task and context, Despite its long gestation, the latest release in the Australian Accounting Research Foundation's conceptual framework, Statement of Accounting Concepts 4 Definition and Recognition of the Elements of Financial Statements (SAC 4), is poorly understood by many accountants. Empirical work testing pure job-scheduling theories of modern manufacturing practices has yielded mixed results. citations. When efforts are substitutes for each other, increases in the sensitivities of profit to the other performance metrics (i.e., increased interrelations), and thus to effort, may actually lead to lower profits. This paper presents new results on (1) conditions under which partial refinement in costing systems does or does not work to improve overall accuracy, (2) the contexts in which it is most effective to correct a particular type of error in terms of improving overall accuracy and (3) indicators of robustness or sensitivity of costing system designs to errors.

In conclusion, the resonance of the scientific production under analysis can be considered low, the data variability is related to the characteristics of the articles/journals and the distance among the journals’ impact factors has decreased.


Originality/value ‐ The present paper contributes to the existing literature by analyzing the research characteristics deemed important for the publication of a research paper related to intellectual capital in a high quality journal.

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We consider a financially constrained firm that provides to lenders information on the value of assets that serve as collateral in a financing contract for a risky investment project. I did and I am more than satisfied. Design/methodology/approach ‐ The paper provides a quantitative analysis of the additional characteristics (the main characteristic considered by default is the quality of the journal's contents) that could increase the chances for publishing a research paper in a high quality journal.
The accounting profession has raised concerns that excessive liability exposure renders audit firms unwilling to provide audit services to risky clients, limiting the prospective clients' ability to raise external capital. ABSTRACT We develop a theoretical model of the firm that links properties (stewardship vs. valuation focus) of financial reporting regimes with the informational properties of optimal managerial accounting systems. As such, the article has practical value In analytical research, on the other hand, the researcher has to use facts or information already available, and analyse these to make a critical evaluation of the material. Fourth, our model sheds light on the potential effects of Section 201 of the Sarbanes-Oxley Act, which prohibits public companies from granting their auditors many types of nonaudit services.

A theoretical-empirical approach and a quantitative design were adopted. In particular, I show that the managers' influencing actions can, under some conditions, improve the performance evaluation process. With an imperfect measurement of the states of nature, income transfers are conditional on what is observed rather than on the state of nature. Copyright (c), University of Chicago on behalf of the Institute of Professional Accounting, 2008. An analytical research paper is an academic piece of writing that is aimed at analyzing different points of view from multiple sources on a particular topic.

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