Performance measurement and reporting (PhD)

 

Performance measurement and reporting February 2019 results

2019 Syllabus:

– Judgement, error, creative compliance and fraud: measurement and reporting

– The use of databases for measuring firm and individual performance

– Firm disclosure: quantitative methods

– Textual and visual disclosure: measurement and reporting

– Earnings management: quantitative methods

Individual performance: theory and methods

– Social and environmental performance: measurement and reporting

– Market performance: the event-study methodology

– Strategic performance: measurement and reporting

 

Reference list:

– Alexander D. and Archer S. (2003), On economic reality, representational faithfulness and the ‘true and fair override’, Accounting and Business Research, 33( 1).

– Jones M. (edited by), Creative Accounting, Fraud and International Accounting Scandals, John Wiley & Sons, UK, 2010 (chapters 2, 3, 4, 5, 6).

– Macintosh (2006), Accounting—Truth, Lies, or ‘‘Bullshit’’? A Philosophical Investigation, Accounting and the Public Interest, 6(1), 23-36.

– Gordon, E. A., Greiner, A., Kohlbeck, M. J., Lin, S., & Skaife, H. (2013). Challenges and opportunities in cross-country accounting research. Accounting Horizons, 27(1), 141-154.

– Garcia Lara, J. M., Osma, B. G., & Noguer, B. G. (2006). Effects of database choice on international accounting research. Abacus, 42(3‐4), 426-454.

– Melis A., Gaia S., Carta S. (2015), Directors’ remuneration: a comparison of Italian and UK non-financial listed firms’ disclosure, British Accounting Review, 47(1), 66-84.

– Dechow P., Ge W. and  Schrand C. (2010), Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50: 344-401.

– Ball R., Shivakumar L. (2006), The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition, Journal of Accounting Research, 44(2): 207-242.

– Mallin, C., Melis, A., Gaia, S. (2015). The remuneration of independent directors in the UK and Italy: An empirical analysis based on agency theory. International Business Review, 24(2), 175–186.

– Melis A., Rombi L. (2018), Are optimal contracting and managerial power competing or complementary views? Evidence from the compensation of statutory auditors in Italy, Corporate Governance: an international review, 26(3), 197-218.

– Beattie, V., Jones, M. (2008). Corporate reporting using graphs: A review and synthesis. Journal of Accounting Literature, 27, 71-110.

– Loughran, T., McDonald, B. (2016). Textual analysis in accounting and finance: A survey. Journal of Accounting Research, 54(4), 1187-1230.

Hope, O.K., Wang, J. (2018). Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis. Accounting, Organizations and Society, 70(October), 33-51.

– Clarkson MBE (1995), A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance, The Academy of Management Review, Vol. 20, N. 1, pp. 92-117.

– Ullmann A. (1985), Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U. S. Firms, The Academy of Management Review, Vol. 10, No. 3, pp. 540-557.

– Francoeur C., Melis A., Gaia S., Aresu S. (2017), Green or greed? An alternative look at CEO compensation and corporate environmental commitment, Journal of Business Ethics, 140(3), 439-453.

– Kaplan R., Norton D (1992). The Balanced Scorecard: Measures That Drive Performance, Harvard Business Review, January-February.

– Watts, T. and McNair-Connolly, C.  (2012). New performance measurement and management control systems. Journal of Applied Accounting Research, 13 (3), 226-241.

– Yazdifar H. (2012), Diffusion of advanced techniques, University of Glasgow, Adam Smith Business School.

– Kothari and Warner, Econometrics of Event Studies, in Eckbo E. (edited by), Handbook of Corporate Finance: Empirical Corporate Finance, Chapter 1

 

 

 

 

 

credits unica.it | accessibilità Università degli Studi di Cagliari
C.F.: 80019600925 - P.I.: 00443370929
note legali | privacy

Nascondi la toolbar