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Article
Publication date: 1 January 1994

Robert W. Rutledge

A manager who is responsible for making the initial decision to invest in a project will typically have a tendency to “over‐commit” additional resources to the project…

Abstract

A manager who is responsible for making the initial decision to invest in a project will typically have a tendency to “over‐commit” additional resources to the project (Staw, 1976, 1981; Staw and Fox, 1977; Staw and Ross, 1978, 1980). This increased total investment can occur even when the project shows poor economic performance. The terms “escalation of commitment” or “escalation effects” are used to describe such investment tendencies.

Details

Management Research News, vol. 17 no. 1/2
Type: Research Article
ISSN: 0140-9174

Book part
Publication date: 24 August 2011

Robert W. Rutledge, Khondkar E. Karim and Alan Reinstein

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the…

Abstract

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

Book part
Publication date: 16 October 2014

Robert W. Rutledge, Khondkar E. Karim, Mark Aleksanyan and Chenlong Wu

Research in the field of corporate social responsibility (CSR) has grown exponentially in the last few decades. Nevertheless, significant debate remains about the…

Abstract

Research in the field of corporate social responsibility (CSR) has grown exponentially in the last few decades. Nevertheless, significant debate remains about the relationship between CSR performance and corporate financial performance (CFP). This is particularly true for the case of Chinese state-owned enterprises (SOEs). The purpose of the current study is to empirically test the relationship between CSR and CFP. We use data for 66 Chinese SOEs listed on the Shanghai and Shenzhen stock exchanges. The results are interesting in that they are not consistent with similar studies using US and other Western market data. We find a significant negative relationship between CSR performance and CFP. The results are discussed in light of the preferential government treatment afforded to Chinese SOEs, and social welfare requirements imposed on such entities. Implications for Chinese policy-makers are discussed.

Details

Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

Keywords

Book part
Publication date: 20 December 2000

Bilal A. Makkawi and Robert W. Rutledge

This study examines auditors' evaluation of audit risk at the financial statement level (risk of material misstatements). Specifically, the study investigates whether…

Abstract

This study examines auditors' evaluation of audit risk at the financial statement level (risk of material misstatements). Specifically, the study investigates whether perceived audit risk is influenced by individual differences (e.g., tolerance-for-ambiguity (TFA) and experience), and changes in industry risk. Forty-eight auditors from two offices of a “Big Five” CPA firm participated in this study.

The results of this study support the contention that TFA significantly influences the assessment of audit risk. Auditors with a high TFA perceived less audit risk than auditors with a low TFA. Industry risk also is shown to have a significant influence on the assessment of audit risk at the financial statement level. Higher industry risk was found to be associated with higher perceived audit risk. Lastly, the results indicate that audit experience is not a significant factor in explaining perceived audit risk. Important implications from these results for the overall audit process are provided.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-055-5

Book part
Publication date: 23 October 2002

Joohun Kang, Khondkar E. Karim and Robert W. Rutledge

This study examines the effect of several factors causally associated with CEO compensation on firm performance. Previous studies of the association between CEO…

Abstract

This study examines the effect of several factors causally associated with CEO compensation on firm performance. Previous studies of the association between CEO compensation and firm performance lacked sufficient use of control variables in the examination of this association. This study used a comprehensive measure of firm performance (the relative excess value ratio) that has not previously been used in this context. The results indicate that: (i) short-term CEO compensation has a stronger positive association with firm performance (as measured by the relative excess value ratio) than Long-term CEO compensation; (ii) market-based longterm CEO compensation has a stronger positive association with firm performance than accounting-based long-term CEO compensation; and (iii) CEO stock options are more positively related to the firm performance than restricted stock CEO compensation.

Details

Research in Finance
Type: Book
ISBN: 978-0-76230-965-8

Book part
Publication date: 8 August 2006

Khondkar E. Karim, Michael J. Lacina and Robert W. Rutledge

This paper examines factors that are associated with the level of a firm's environmental disclosure in the footnotes of its annual report financial statements and its 10-K…

Abstract

This paper examines factors that are associated with the level of a firm's environmental disclosure in the footnotes of its annual report financial statements and its 10-K report filed with the Securities and Exchange Commission (SEC). The levels of environmental disclosure are measured using the Wiseman scale (Wiseman, 1982). An N-chotomous probit analysis is utilized where the level of disclosure is the dependent variable, and the independent variables are firm characteristics including: (1) institutional blockholder stock ownership, (2) amount of foreign concentration, (3) earnings volatility, (4) profitability, (5) leverage, (6) future need for debt financing, (7) firm size, and (8) industry membership.

The results indicate that higher foreign concentration, and to some extent, higher earnings volatility are associated with less environmental disclosure. These results provide evidence that firms with higher foreign concentration are more reluctant to disclose environmental information because they are under higher scrutiny from other countries and the international community. Additionally, it is probable that firms with a more volatile earnings process are less willing to disclose potential environmental costs and obligations because these additional expenditures can have an especially adverse effect during low-earnings periods.

Details

Environmental Accounting
Type: Book
ISBN: 978-0-76231-366-2

Book part
Publication date: 15 June 2001

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76230-784-5

Book part
Publication date: 16 October 2014

Abstract

Details

Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

Book part
Publication date: 23 October 2002

Abstract

Details

Research in Finance
Type: Book
ISBN: 978-0-76230-965-8

Book part
Publication date: 20 December 2000

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-055-5

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