Ngôn ngữ:

Do Earnings Targets and Managerial Incentives Affect Sticky Costs?

Journal of accounting research, 2013-03, Vol.51 (1), p.201-224 [Tạp chí có phản biện]

2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00471.x ;CODEN: JACRBR

Tài liệu số/Tài liệu điện tử

Trích dẫn Trích dẫn bởi

Gửi đến

Nhan đề:
Do Earnings Targets and Managerial Incentives Affect Sticky Costs?
Tác giả: KAMA, ITAY ; WEISS, DAN
Chủ đề: Accounting procedures ; Accounting research ; Analytical forecasting ; Cost analysis ; Cost estimation models ; Cost incentives ; Cost of sales ; Earnings ; Economic costs ; Economic forecasts ; Economic incentives ; Financial accounting ; Financial analysis ; Financial management ; Incentives ; Managers ; Motivation ; Net income ; Resource management ; Revenue ; Sales management ; Studies
Là 1 phần của: Journal of accounting research, 2013-03, Vol.51 (1), p.201-224
Mô tả: This study explores motivations underlying managers' resource adjustments. We focus on the impact of incentives to meet earnings targets on resource adjustments and the ensuing cost structures. We find that, when managers face incentives to avoid losses or earnings decreases, or to meet financial analysts' earnings forecasts, they expedite downward adjustment of slack resources for sales decreases. These deliberate decisions lessen the degree of cost stickiness rather than induce cost stickiness. The results suggest that efforts to understand determinants of firms' cost structures should be made in light of the managers' motivations, particularly agency-driven incentives underlying resource adjustment decisions.
Nơi xuất bản: Malden, USA: Blackwell Publishing Inc
Ngôn ngữ: English
Số nhận dạng: ISSN: 0021-8456
EISSN: 1475-679X
DOI: 10.1111/j.1475-679X.2012.00471.x
CODEN: JACRBR
Nguồn: Alma/SFX Local Collection

Trở lại danh sách kết quả


INSPIRE LIBRARY - TON DUC THANG UNIVERSITY	(84-028) 37 755 057	Feedback
19 Nguyen Huu Tho St. Dist.7, HCM	thuvien@tdtu.edu.vn	Feedback

Do Earnings Targets and Managerial Incentives Affect Sticky Costs?

2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00471.x ;CODEN: JACRBR

Đang tìm Cơ sở dữ liệu bên ngoài...