Approximately 60 public companies announced they would share cash windfalls from the Tax Cuts and Jobs Act (TCJA) with rank-and-file employees through bonuses, higher wages, or increased benefits. We use employee survey data from Culture X to examine how the announcement of these TCJA bonuses affected employee pay satisfaction. Although employees are economically better off upon receiving these bonuses, prior literature suggests employee pay satisfaction could decrease if employees perceive the bonuses to be unfairly small. Using a difference-in-difference design, we find a greater decline in pay satisfaction among employees at firms announcing a TCJA bonus versus those that do not. Consistent with dissatisfaction about unfairly small bonuses, we document a larger decline in pay satisfaction at announcing firms with larger increases in CEO bonuses and larger share repurchases around the TCJA. Our results provide new insights into how workers respond to changes in compensation stemming from corporate tax savings.
{"title":"Sharing the Wealth: The Effects of TCJA Bonuses on Employee Pay Satisfaction","authors":"Michelle Hutchens, Dan Lynch, Bridget Stomberg","doi":"10.2139/ssrn.3753701","DOIUrl":"https://doi.org/10.2139/ssrn.3753701","url":null,"abstract":"Approximately 60 public companies announced they would share cash windfalls from the Tax Cuts and Jobs Act (TCJA) with rank-and-file employees through bonuses, higher wages, or increased benefits. We use employee survey data from Culture X to examine how the announcement of these TCJA bonuses affected employee pay satisfaction. Although employees are economically better off upon receiving these bonuses, prior literature suggests employee pay satisfaction could decrease if employees perceive the bonuses to be unfairly small. Using a difference-in-difference design, we find a greater decline in pay satisfaction among employees at firms announcing a TCJA bonus versus those that do not. Consistent with dissatisfaction about unfairly small bonuses, we document a larger decline in pay satisfaction at announcing firms with larger increases in CEO bonuses and larger share repurchases around the TCJA. Our results provide new insights into how workers respond to changes in compensation stemming from corporate tax savings.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132182485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates how the distribution of task properties feedback interacts with goal-contingent pay in a complex task. We experimentally examine how task properties feedback with identical content influences performance when employees receive the feedback either evenly throughout a task or clustered at the beginning of the task, and whether goal-contingent pay moderates the effect. We predict and find that evenly distributed feedback produces higher performance when there is no goal-contingent pay. However, when goal-contingent pay is present, feedback distributed early yields higher performance. This study highlights the influence that goal-contingent pay can have on the effectiveness of task properties feedback.
{"title":"The Joint Effect of Task Properties Feedback and Goal-Contingent Pay on Performance","authors":"Jeremy B. Lill, Alice Muncy","doi":"10.2139/ssrn.3747121","DOIUrl":"https://doi.org/10.2139/ssrn.3747121","url":null,"abstract":"This study investigates how the distribution of task properties feedback interacts with goal-contingent pay in a complex task. We experimentally examine how task properties feedback with identical content influences performance when employees receive the feedback either evenly throughout a task or clustered at the beginning of the task, and whether goal-contingent pay moderates the effect. We predict and find that evenly distributed feedback produces higher performance when there is no goal-contingent pay. However, when goal-contingent pay is present, feedback distributed early yields higher performance. This study highlights the influence that goal-contingent pay can have on the effectiveness of task properties feedback.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131727377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez, Olaf Hoffmann
PurposeThe authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance.Design/methodology/approachThe authors test the study’s framework using survey data from a sample of project leaders in German and Swiss firms. Responses were analyzed using the partial least squares (PLS) technique.FindingsThe authors find that controllers contribute to project success via the previously described project functions. Further, the study reveals the crucial role of controllers in managing uncertainty and project risks.Research limitations/implicationsAlthough the arguments used in this research were not country specific and suggest that the findings of this study also apply to the controller professional in general, this study clearly acknowledges that further research is needed to address the effects of this role in different jurisdictions given the specific characteristics of controllers acting in German-speaking countries.Practical implicationsThe authors provide insights on the role of controllers at an operational level, like project management, highlighting the need for controllers to support an effective project governance.Originality/valueThe authors add to the literature by examining the role of controllers in highly knowledge-intensive, highly pressured, task-driven, interdependent and dynamic operational settings, thus contributing to a better understanding of how controllers function at an operational level. The authors also strengthen a broader role of controllers in project management that goes beyond their historical controlling activities to include more modern functions, extending previous studies analyzing their professional identity.
{"title":"Controller Involvement in a Project Management Setting: Effects on Project Functions and Performance","authors":"Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez, Olaf Hoffmann","doi":"10.2139/ssrn.3630994","DOIUrl":"https://doi.org/10.2139/ssrn.3630994","url":null,"abstract":"PurposeThe authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance.Design/methodology/approachThe authors test the study’s framework using survey data from a sample of project leaders in German and Swiss firms. Responses were analyzed using the partial least squares (PLS) technique.FindingsThe authors find that controllers contribute to project success via the previously described project functions. Further, the study reveals the crucial role of controllers in managing uncertainty and project risks.Research limitations/implicationsAlthough the arguments used in this research were not country specific and suggest that the findings of this study also apply to the controller professional in general, this study clearly acknowledges that further research is needed to address the effects of this role in different jurisdictions given the specific characteristics of controllers acting in German-speaking countries.Practical implicationsThe authors provide insights on the role of controllers at an operational level, like project management, highlighting the need for controllers to support an effective project governance.Originality/valueThe authors add to the literature by examining the role of controllers in highly knowledge-intensive, highly pressured, task-driven, interdependent and dynamic operational settings, thus contributing to a better understanding of how controllers function at an operational level. The authors also strengthen a broader role of controllers in project management that goes beyond their historical controlling activities to include more modern functions, extending previous studies analyzing their professional identity.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132659525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
According to earlier studies, debt intensity affects cost behavior because managers have an obligation to pay interest. However, debt intensity entails additional effects on cost behavior because managers must pay the debt even if they manipulate costs to avoid bankruptcy. Given this perspective, paying long-term debt is not as urgent as discharging current liabilities. Therefore, long-term debt and current liabilities are expected to have different effects on asymmetric cost behavior through managers’ repayment decision-making. We examine this issue using data for Japan, which shows that current liabilities have a greater effect on selling, general, and administrative expense (SG&A) cost behavior than long-term debt and total debt do. Because current liabilities induce managers to pay the debt quickly, they manage cash by manipulating costs. A drastic decrease in the manipulated cost will result in an anti-sticky cost. Recognizing the effects of current liabilities on anti-stickiness is important. Our results suggest that the debt type is important when analyzing cost stickiness.
{"title":"Does Debt Intensity Have an Impact on Cost Behavior? Evidence from Japan","authors":"D. Kato, Sho Hayakawa, Jumpei Hamamura","doi":"10.2139/ssrn.3734486","DOIUrl":"https://doi.org/10.2139/ssrn.3734486","url":null,"abstract":"According to earlier studies, debt intensity affects cost behavior because managers have an obligation to pay interest. However, debt intensity entails additional effects on cost behavior because managers must pay the debt even if they manipulate costs to avoid bankruptcy. Given this perspective, paying long-term debt is not as urgent as discharging current liabilities. Therefore, long-term debt and current liabilities are expected to have different effects on asymmetric cost behavior through managers’ repayment decision-making. We examine this issue using data for Japan, which shows that current liabilities have a greater effect on selling, general, and administrative expense (SG&A) cost behavior than long-term debt and total debt do. Because current liabilities induce managers to pay the debt quickly, they manage cash by manipulating costs. A drastic decrease in the manipulated cost will result in an anti-sticky cost. Recognizing the effects of current liabilities on anti-stickiness is important. Our results suggest that the debt type is important when analyzing cost stickiness.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133283020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Classification shifting is defined in the literature as managers’ intentional classification of certain core expenses as income-decreasing special items with the intent to inflate reported core performance. We develop and validate a new measure of firms’ propensity to engage in this reporting strategy, documenting that a firm’s use of classification shifting is persistent over time and relates to its use by peer firms. We also find that the cross-sectional variation in firms’ use of classification shifting is increasing in more recent years and that this strategy is associated with higher future firm valuation and stock returns. As one possible channel through which this valuation effect orginates, we hypothesize and find evidence consistent with classification shifting allowing firms to increase their debt capacity, thereby shifting risks from shareholders to debtholders.
{"title":"The Persistence and Valuation Effects of Classification Shifting","authors":"G. Lattanzio, W. Thomas","doi":"10.2139/ssrn.3384962","DOIUrl":"https://doi.org/10.2139/ssrn.3384962","url":null,"abstract":"Classification shifting is defined in the literature as managers’ intentional classification of certain core expenses as income-decreasing special items with the intent to inflate reported core performance. We develop and validate a new measure of firms’ propensity to engage in this reporting strategy, documenting that a firm’s use of classification shifting is persistent over time and relates to its use by peer firms. We also find that the cross-sectional variation in firms’ use of classification shifting is increasing in more recent years and that this strategy is associated with higher future firm valuation and stock returns. As one possible channel through which this valuation effect orginates, we hypothesize and find evidence consistent with classification shifting allowing firms to increase their debt capacity, thereby shifting risks from shareholders to debtholders.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122792838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
P. N. Bukh, K. S. Christensen, Anne Kirstine Svanholt
Purpose This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services. Design/methodology/approach The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed. Findings The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information. Research limitations/implications The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved. Practical implications The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality. Originality/value The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.
{"title":"Making Sense of Cost-Consciousness in Social Work","authors":"P. N. Bukh, K. S. Christensen, Anne Kirstine Svanholt","doi":"10.2139/ssrn.3721062","DOIUrl":"https://doi.org/10.2139/ssrn.3721062","url":null,"abstract":"\u0000Purpose\u0000This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on cost-consciousness influence professional culture within social services.\u0000\u0000\u0000Design/methodology/approach\u0000The paper is based on a case study, drawing on sensemaking as a theoretical lens. Top management, middle management and staff specialists at a medium-sized Danish municipality are interviewed.\u0000\u0000\u0000Findings\u0000The paper demonstrates how accounting metaphors can be effective in linking cost information and cost-consciousness to operational decisions in daily work practices. Further, the study elucidates how professionalism may be strengthened based on the use of accounting information.\u0000\u0000\u0000Research limitations/implications\u0000The study is context specific, and the role of accounting in professional work varies on the basis of the specific techniques involved.\u0000\u0000\u0000Practical implications\u0000The paper shows how managers influence how professionals interpret and use accounting information. It shows how cost-consciousness can be integrated with social work practices to improve service quality.\u0000\u0000\u0000Originality/value\u0000The paper contributes to the literature on how accounting information influences social work. To date, only a few papers have focused on how cost-consciousness can be understood in practice and how it influences professional culture. Further, the study expands the limited accounting metaphor research.\u0000","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115929729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers' identification with the source of the standards moderates compliance with different types of standards. Type refers to whether the accounting standard is descriptive or injunctive (i.e., prescriptive). Source refers to the entity promulgating the accounting standards. I conduct three experiments in which participants face a direct trade-off between reporting aggressively to maximize their personal wealth and reporting conservatively to adhere to a standard. I find that identification with the source causes less aggressive reporting for an injunctive standard, but when a standard is descriptive, identification has no effect or an opposite effect. When identification with the source is low, descriptive standards tend to work well compared to injunctive standards. With injunctive standards, persuasive factors, such as identification, likely influence financial managers' aggressive reporting behavior.
{"title":"How Social Norms and Social Identification Constrain Aggressive Reporting Behavior","authors":"Donald Young","doi":"10.2139/ssrn.3722047","DOIUrl":"https://doi.org/10.2139/ssrn.3722047","url":null,"abstract":"\u0000 This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers' identification with the source of the standards moderates compliance with different types of standards. Type refers to whether the accounting standard is descriptive or injunctive (i.e., prescriptive). Source refers to the entity promulgating the accounting standards. I conduct three experiments in which participants face a direct trade-off between reporting aggressively to maximize their personal wealth and reporting conservatively to adhere to a standard. I find that identification with the source causes less aggressive reporting for an injunctive standard, but when a standard is descriptive, identification has no effect or an opposite effect. When identification with the source is low, descriptive standards tend to work well compared to injunctive standards. With injunctive standards, persuasive factors, such as identification, likely influence financial managers' aggressive reporting behavior.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116567473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
An editor maximizing quality relies on the qualitative recommendation of a reviewer. The reviewer may be biased to accept or reject independently of quality. Using the minimum principle, an averaging rule is found to best reduce the noise introduced by bias: under this rule, an unbiased reviewer accepts when quality is greater than the average quality selected by the editor. For distributions with heavy tails, the probability of acceptance due to bias is bounded away from zero even if almost all reviewers are unbiased. Standards adopted by the editor may be excessive relative to the social optimum. Environments with multiple reviewers, reviewer histories, detailed reviews and competition between editors do not solve the problem and may worsen it. A dynamic peer review demonstrates the inherent fragility of equilibria with informative reviews. The model applies to many settings, including grant review, evidence selection, medical testing, juries and project selection.
{"title":"The Editor's Problem","authors":"J. Bertomeu","doi":"10.2139/ssrn.3710261","DOIUrl":"https://doi.org/10.2139/ssrn.3710261","url":null,"abstract":"An editor maximizing quality relies on the qualitative recommendation of a reviewer. The reviewer may be biased to accept or reject independently of quality. Using the minimum principle, an averaging rule is found to best reduce the noise introduced by bias: under this rule, an unbiased reviewer accepts when quality is greater than the average quality selected by the editor. For distributions with heavy tails, the probability of acceptance due to bias is bounded away from zero even if almost all reviewers are unbiased. Standards adopted by the editor may be excessive relative to the social optimum. Environments with multiple reviewers, reviewer histories, detailed reviews and competition between editors do not solve the problem and may worsen it. A dynamic peer review demonstrates the inherent fragility of equilibria with informative reviews. The model applies to many settings, including grant review, evidence selection, medical testing, juries and project selection.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122955981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Tax Cuts and Jobs Act of 2017 (TCJA) introduced two major changes that may influence executive compensation: (1) reducing corporate tax rates from 35 to 21 percent and (2) eliminating the performance-based pay exception in Section 162(m). These changes provide incentives to maximize deductible compensation expense in 2017, before the TCJA goes into effect. Consistent with our expectation, we find that the increase in CEO bonus and stock option compensation is significantly greater in 2017 relative to prior years. Our difference-in-difference results are consistent with the tax rate reduction driving the bonus increase and the repeal of the performance-based exception leading to the increase in CEO stock options. The TCJA also changed the definition of covered employees to include the CFO. We find weak evidence for abnormal increases in CFO performance-based compensation. Overall, our findings suggest that firms' responded to the TCJA in the period before it was effective.
{"title":"In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act","authors":"Jonathan Durrant, James Jianxin Gong, J. Howard","doi":"10.2139/ssrn.3689852","DOIUrl":"https://doi.org/10.2139/ssrn.3689852","url":null,"abstract":"The Tax Cuts and Jobs Act of 2017 (TCJA) introduced two major changes that may influence executive compensation: (1) reducing corporate tax rates from 35 to 21 percent and (2) eliminating the performance-based pay exception in Section 162(m). These changes provide incentives to maximize deductible compensation expense in 2017, before the TCJA goes into effect. Consistent with our expectation, we find that the increase in CEO bonus and stock option compensation is significantly greater in 2017 relative to prior years. Our difference-in-difference results are consistent with the tax rate reduction driving the bonus increase and the repeal of the performance-based exception leading to the increase in CEO stock options. The TCJA also changed the definition of covered employees to include the CFO. We find weak evidence for abnormal increases in CFO performance-based compensation. Overall, our findings suggest that firms' responded to the TCJA in the period before it was effective.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121356166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research on the use of financial statement information for forecasting profitability has two objectives: (i) to generate improved forecasts of profitability and accurate estimates of firm value; and (ii) to identify market inefficiencies with respect to financial statement information. For these areas of research, this article describes the evolution, provides examples and shares implications of the research. It also discusses opportunities for future research. The article highlights that financial statement analysis research has slowly evolved and has received limited attention from academics. The article argues that there are vast opportunities for impactful research on fundamental analysis and market inefficiencies.
{"title":"Research on the Use of Financial Statement Information for Forecasting Profitability","authors":"T. Yohn","doi":"10.1111/acfi.12394","DOIUrl":"https://doi.org/10.1111/acfi.12394","url":null,"abstract":"Research on the use of financial statement information for forecasting profitability has two objectives: (i) to generate improved forecasts of profitability and accurate estimates of firm value; and (ii) to identify market inefficiencies with respect to financial statement information. For these areas of research, this article describes the evolution, provides examples and shares implications of the research. It also discusses opportunities for future research. The article highlights that financial statement analysis research has slowly evolved and has received limited attention from academics. The article argues that there are vast opportunities for impactful research on fundamental analysis and market inefficiencies.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126356923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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