Index
Advances in Management Accounting
ISBN: 978-1-78756-440-4, eISBN: 978-1-78756-439-8
ISSN: 1474-7871
Publication date: 13 August 2018
This content is currently only available as a PDF
Citation
(2018), "Index", Malina, M.A. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 30), Emerald Publishing Limited, Leeds, pp. 197-201. https://doi.org/10.1108/S1474-787120180000030009
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
INDEX
Abernethy and Brownell’s instrument
, 44
Abnormal accruals
, 115
Accruals
, 71
ADER
, 184
Adj-OROS.
, See Industry-adjusted OROS (Adj-OROS)
Alternative governance mechanisms
, 72
Alternative Models
, 50
Altman’s Z-Score
, 68
AMOS 22.0
, 46
Analysts
, 69, 72, 77
Analysts forecasts
, 73
ANOVA
, 46
Asset Write-Downs (WD)
, 88
ATO, asset turnover
, 71
Balanced Scorecard
, 52, 143
Base Model
, 47
Big bath
, 72
Big bath hypothesis
, 64–65
Cap Inv
, 113
Capital Investment Eff
, 117
Capital market pressures
, 70
Capital vs. noncapital investment
, 92
Cash
, 69, 77
Cash flow, operations
, 92
CE.
, See Core earnings (CE)
CEO duality
, 112
CEO turnover
, 62–65
characteristics
, 75
Ceteris paribus,
, 66
Chi-square divided by the model degrees of freedom (CMINDF)
, 47
Chief Financial Officers (CFOs)
, 29
Classification shifting
, 70–73
Coding matrix
, 183
Coercive isomorphism
, 136
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
, 2
Comparative fit index (CFI)
, 47
Compustat,
, 68, 73
Conceptual framework
effectiveness of management accountants
, 10–11
internal control
, 8–9
organizational context of
, 9–10
risk management
, 6–8
Controllability of PMMS
, 30–38
Core earnings (CE)
, 71, 92
Core earnings less depreciation and special items
, 70
Core earnings model
, 83
Corporate governance mechanisms
, 69
Corporate sustainability pressures
coercive institutional pressures for
, 137–139
institutional pressures for
, 135–137
management control systems
, 150–151
and organizational strategy
, 154–155
roles
, 150–151
sustainability control systems
, 151–154
mimetic institutional pressures for
, 139–140
normative institutional pressures for
, 140
proactive strategic responses to
firm and dynamic capabilities
, 148–150
institutional pressures for
, 144–146
resource-based view
, 146–148
resource based pressures for
, 141
SCSs and proactive strategic responses
communicating objectives
, 157–158
monitoring sustainability performance
, 158–164
SCS framework
, 164–165
Cronbach’s alphas
, 41, 42, 45
CRSP,
, 68
Decision-making, MCS
, 151
DeltaCE,
, 71
Dependent variable (DV)
, 47, 68
Development Bank, Africa (DBA)
, 180
interviewees and roles
, 180–181
Dialogic use, PMMS
, 30–31
Dialogue
, 44, 45
Difference-in-difference regression
, 68, 78
Diversity
, 41, 51
Dividend
, 68, 108
DV (dependent variable)
, 68
Earnings per share (EPS)
, 73
Effects of Turnover on
components of special items
, 88–89
investment efficiency (Model 1)
, 80
investment efficiency (Model 2)
, 81
operating performance (Model 1)
, 78
operating performance (Model 2)
, 79
unexpected core earnings
, 85–86
Endogeneity analysis
, 120
Enterprise Risk Management (ERM)
, 2
EPS.
, See Earnings per share (EPS)
ERM.
, See Enterprise Risk Management (ERM)
ERM areas
, 11
ERM culture
, 9
ERM framework, revised
, 2
ERM systems, organizational context of
ERM culture
, 9
IS support
, 10
Error-correction process
, 66
ExecuComp,
, 73, 74
FAS
, 146, 91
Financial constraint
, 69
Financial reporting quality
, 70–73
Financial reporting quality analysis
, 83
Firm acquisition price
, 106
Firm Interlocks
, 108
Firm-specific transaction
, 106
FirmAge
, 68, 77
Fisher’s exact test
, 87, 95
Five-point Likert scales
, 12
Forced management turnover
, 70
Forced resignations
, 70
Future earnings
, 72
G-index
, 123
G-Score index
, 82
GFI.
, see Goodness of fit index (GFI)
Goodness of fit index (GFI)
, 47
Hidden reserves
, 72
High Invest Eff firm
, 107
Hofstede’s Masculinity index
, 45
Hypotheses
, 31
Hypothesis testing
, 47
I/B/E/S analysts’ forecast
, 73
IndDirectors
, 69, 72, 77
Independent Variable (H)
, 47
Industry-adjusted OROS (Adj-OROS)
, 67, 77
Information quality
investment efficiency and
, 114–115
Informed Insider
, 110, 111
Informed Outsider
, 107, 110
Institute of Management Accountants (IMA)
, 11
Institutional Brokers’ Estimate System (I/B/E/S)
, 69
Institutional theory
, 132
Institutions
, 69, 72, 77
Intangible assets
, 115
Interdependence
, 45
Internal control, ERM system
, 8–9
Interperiod transfer device
, 91
InvEff, excess investment
, 68, 77
Invest Eff
, 107, 110, 115, 118, 120, 122
Investment efficiency
capital and noncapital
, 113–116
CEO duality
, 111–113
directors role
, 100–103
empirical design
data
, 108–109
design
, 107–108
endogeneity
, 116–119
information quality
, 114–115
informed outsider and
, 109–111
motivation
director role with
, 103–104
information source
, 105–106
outside director potential
, 104–105
outside director
, 106
over- and underinvestment
, 116
presumptions
, 119–121
sensitivity
, 121–123
type of
, 117
Investment efficiency
, 68
Investment prediction model
, 68
Investment–cash flow sensitivity
, 92
IS support
, 10
ISO standard
, 31000, 2
Isomorphism
, 136
K-Structure
, 68, 77
Key performance indicators
, 177–179
Learning and Growth perspective
, 51
Level of controllability
, 31
Leverage
, 108
Levers of control (LO C) framework
, 153
Log Assets
, 68, 77, 108
Loss
, 69, 77, 108
Loss from asset sales (LS)
, 88
Low Informed Outsider
, 110
LS.
, See Loss from asset sales (LS)
Management accounting practice
, 4, 8–9
Management control systems
Management control systems (MCS)
, 133
Managerial accounting practices
, 190–180
Market-to-book ratio (M/B),
, 72, 108
Masculinity index
, 45
MCS.
, See Management control systems (MCS); management control systems (MCS)
Mills ratio
, 90
Mimetic isomorphism
, 136
Mkt-to-Book
, 68, 77
N-Vivo
, 183
Negative special items (NSIs)
, 94
Net income
, 92
Non Cap Inv
, 113
Noncapital Investment Eff
, 117
Nonlinear model
, 4
Normal retirement
, 70
Normative isomorphism
, 136–137
NSI.
, See Negative special items (NSIs)
Operating Cycle
, 108
Operating performance
, 67
operational restructuring
, 65–66
Organizational change
, 179, 182, 183, 187, 188, 190, 191
OROA
, 67, 77
OROS
, 67, 77
Other
, 84
Outsider successions
, 70
OverInv.
, See Overinvestment (OverInv)
Overinvestment (OverInv)
, 68, 77
PC–SBD relationships
, 29, 32–35
Pearson correlation coefficients
, 46
Perceived comprehensiveness
, 41
Percentage of other special items (%Other)
, 91
Percentage of restructuring charge (%RC)
, 91
Performance
, 72
Performance Measurement and Management Systems (PMMS)
, 28
Pilot test
, 11–12
PMMS. See Performance Measurement and Management Systems (PMMS)
dialogic use
, 30–31
hypotheses
, 30–38
characteristics of PC–SBD relationships
, 32–35
dialogic use and controllability of
, 30–31
properties of
, 35–38
hypothesis testing
, 46–51
Pearson correlation coefficients
, 46
sensitivity analyses
, 49–51
properties of
, 29, 35–38
research method
, 38–46
data collection
, 38–41
variable measurement
, 41–46
Positive coefficient
, 69
Post
, 69
Post restructuring performance improvement
, 67–70
Postrestructuring period
, 69
PPE.
, See Property, plant, and equipment (PPE)
Proactive strategic responses
Probit model
, 90
Properties of PMMS
, 29, 35–38
Property, plant, and equipment (PPE)
, 68
RC. See Restructuring charges (RC)
, 84, 88
Regression model
, 71
Resource-based view
, 132
Restructuring charge reversals
, 70, 86–88
Restructuring charges (RC)
, 84, 88
Restructuring firms with CEO turnover
, 67
Risk management (RM)
nature of risk
, 6–7
risk consequences
, 7–8
risk likelihood
, 7–8
Risk Management and Internal Control
conceptual framework
, 5–11
research method
, 11–14
Risk management/ internal control (RM/IC)
, 3
RiskMetrics Directors database
, 69
RM/IC.
, See Risk management/ internal control (RM/IC)
RMF structure
, 185–186
RMSEA.
, See Root mean square error of approximation (RMSEA)
ROA
, 67, 72, 77, 84
Root mean square error of approximation (RMSEA)
, 47
Sales growth
, 107, 121
Sarbanes-Oxley Act (SOX)
, 2, 104
SCS.
, See Sustainability control systems (SCS)
SCS framework
, 165
SD.
, See Sustainable development (SD)
Securities Exchange Commission (SEC)
, 3
Segments
, 115
Sensitivity-to-noise ratio
, 31
SI, income-decreasing special items
, 84
Size
, 45–46, 72
Slack
, 68, 77
SMA.
, See Strategic management accounting (SMA)
SOX.
, See Sarbanes-Oxley Act (SOX)
StdCFO
, 69, 77
StdSales
, 69, 77
Strategic management accounting (SMA)
, 177
Strategic performance measurement
, 176, 179, 181, 182, 187, 188, 190, 192
Strategic role
, 45
Study sample
, 12
Sustainability control systems (SCS)
, 133
Sustainability pressures
, 130
Sustainability strategies
, 146–148
Sustainable development
, 180, 181, 184, 186, 187, 188, 190
Sustainable development (SD)
, 131
T-test
, 84
Tangibility
, 68, 77
Tangible Assets
, 108
Total investment
, 107
Trimmed Model
, 47–48, 49
Turnover
, 69
Turnover coefficient
, 72
Turnover contemporaneous
, 72
Unexpected core earnings analysis,
DS for
, 84
effects of turnover on
, 85–86
Volatility
, 115
Wall Street,
, 74
Well fitting model
, 54
Wilcoxon rank sum test
, 84
Z-Score
, 68, 77
- Prelims
- Risk Management and Internal Control: A Study of Management Accounting Practice
- Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries
- CEO Turnover and Major Business Restructurings
- The Effect of Informed Outside Directors on Investment Efficiency
- Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework
- On the Interplay between Strategic Performance and Managerial Accounting
- Index