Journal of Accounting Literature: Volume 31 Issue 1

Subject:

Table of contents

The outcome effect – A review and implications for future research

Lasse Mertins, Debra Salbador, James H. Long

This paper synthesizes the extant research on the outcome effect in the accounting domain, focusing primarily on the context of performance evaluation. It reviews the…

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Multinational transfer pricing: A transaction cost and resource based view

Mark Cecchini, Robert Leitch, Caroline Strobel

Transfer pricing stands at the heart of a MNE management control system. We review the theories of TCE and RBV and develop antecedents and consequences of transfer prices…

A literature synthesis of experimental studies on management earnings guidance

Jun Han

Researchers have long been interested in understanding why and how corporate managers issue earnings guidance and the effect of such guidance on stakeholders’ (investors…

Cover of Journal of Accounting Literature

ISSN:

0737-4607

e-ISSN:

2452-1469

ISSN-L:

0737-4607

Online date, start – end:

2013

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Martina Linnenluecke
  • Professor Tom Smith