On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems

By T. Hemmer, Eva Labro. 2008

140 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/606468de26158de0b907b029bd3e7297bad449b6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Shivaram Rajgopal
2. John R. Graham
3. Campbell R. Harvey
4. Ilia D. Dichev
5. Nemit Shroff
6. Delphine Samuels
7. Barbara E. Weißenberger
8. Hendrik Angelkort

In Management Information Systems

1. Delphine Samuels
2. Shivaram Rajgopal
3. Barbara E. Weißenberger
4. Hendrik Angelkort
5. Campbell R. Harvey
6. John R. Graham
7. Eva Labro
8. John Gallemore

In Strategy and Management

1. Shivaram Rajgopal
2. John R. Graham
3. Campbell R. Harvey
4. Delphine Samuels
5. Nemit Shroff
6. Barbara E. Weißenberger
7. Hendrik Angelkort
8. Eva Labro

Citations in the corpus

• Management Forecast Quality and Capital Investment Decisions (2014, unknown): “For example, Hemmer and Labro (2008)”
• Earnings quality: Evidence from the field (2013, background): “Hence, earnings is a key metric for a broad spectrum of interested parties, consistent with the position adopted by some researchers (e.g., Christensen and Demski 2003; Hemmer and Labro 2008; Kothari, Ramanna and Skinner 2010, Lambert 2010) but less so with FASB/IASB’s (2006) focus on valuation.”
• The Importance of the Internal Information Environment for Tax Avoidance (2015, background): “However, we argue that the internal and external information environments of the firm are intricately and tightly linked (Dichev et al., 2012; Hemmer and Labro, 2008).”
• Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness (2011, background): “Nevertheless, how and why changes towards a financially-oriented management control system also induce changes in the management accounting system has not yet been explored (Hemmer and Labro, 2008; Lambert, 2007; Ittner and Larcker, 2001).”
• Corporate investment and changes in GAAP (2016, unknown): “Hemmer and Labro (2008) provide analytical evidence that changes in GAAP affect management accounting systems.”
• Government Procurement and Changes in Firm Transparency (2020, background): “For example, Hemmer and Labro (2008) provide analytical evidence of a link between financial accounting rules and management accounting systems. Dichev, Graham, Harvey, and Rajgopal (2013) survey managers and find that over 80% assert that there is “a tight link between internal and external reporti”