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Keywords: managerial reporting
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Journal Articles
Journal of Management Accounting Research (2023) 35 (2): 169–187.
Published: 01 July 2023
... disclosures (financial reports). But “voluntary disclosure” is not only a purely discretionary managerial choice, but also driven in part by the boards’ focus on stewardship and the information they require the managers to report. Thus, the impact of accounting bias on managerial reporting of soft, private...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 185–200.
Published: 01 September 2019
... October 2018 2019 honesty goal-setting responsibility managerial reporting Goals are among the most pervasive and important control mechanisms used in organizations ( Locke and Latham 1990 ; Merchant 1998 ; Banker, Chang, and Das 1998 ). Goals are a critical part...