메뉴 건너뛰기




Volumn 16, Issue 1, 2007, Pages 173-196

The issue of endogeneity within theory-based, quantitative management accounting research

Author keywords

[No Author keywords available]

Indexed keywords


EID: 34547499914     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180701265937     Document Type: Article
Times cited : (161)

References (35)
  • 2
    • 84871768280 scopus 로고
    • Problems with instrumental variables estimation when the correlation between the instruments and the endogenous explanatory variable is weak
    • Bound, J. (1995) Problems with instrumental variables estimation when the correlation between the instruments and the endogenous explanatory variable is weak. Journal of the American Statistical Association, 90, pp. 443-450.
    • (1995) Journal of the American Statistical Association , vol.90 , pp. 443-450
    • Bound, J.1
  • 3
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: Findings from contingency-based research and directions for the future
    • Chenhall, R. H. (2003) Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, pp. 127-168.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 127-168
    • Chenhall, R.H.1
  • 4
    • 0041871283 scopus 로고    scopus 로고
    • A review of the empirical disclosure literature: Discussion
    • Core, J. E. (2001) A review of the empirical disclosure literature: discussion. Journal of Accounting and Economics, 31, pp. 441-456.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 441-456
    • Core, J.E.1
  • 5
    • 84935941592 scopus 로고
    • The structure of corporate ownership: Causes and consequences
    • Demsetz, H. and Lehn, K. (1985) The structure of corporate ownership: causes and consequences. Journal of Political Economy, 93, pp. 1155-1177.
    • (1985) Journal of Political Economy , vol.93 , pp. 1155-1177
    • Demsetz, H.1    Lehn, K.2
  • 6
    • 0002230618 scopus 로고    scopus 로고
    • Larger board size and decreasing firm value in small firms
    • Eisenberg, T. (1998) Larger board size and decreasing firm value in small firms. Journal of Financial Economics, 48, pp. 35-54.
    • (1998) Journal of Financial Economics , vol.48 , pp. 35-54
    • Eisenberg, T.1
  • 7
    • 0000596686 scopus 로고
    • Exogeneity
    • Engle, R. F. (1983) Exogeneity. Econometrica, 51, pp. 277-304.
    • (1983) Econometrica , vol.51 , pp. 277-304
    • Engle, R.F.1
  • 8
    • 0000396291 scopus 로고    scopus 로고
    • Empirical research on accounting choice
    • Fields, T. D. (2001) Empirical research on accounting choice. Journal of Accounting and Economics, 31, pp. 255-307.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 255-307
    • Fields, T.D.1
  • 9
    • 0004296209 scopus 로고    scopus 로고
    • Prentice Hall, Upper Saddle River, NJ
    • Greene, W. H. (2000) Econometric Analysis, Prentice Hall, Upper Saddle River, NJ
    • (2000) Econometric Analysis
    • Greene, W.H.1
  • 10
    • 0036019640 scopus 로고    scopus 로고
    • Notes on bias in estimators for simultaneous equation models
    • Hahn, J. and Hausman, J. (2002) Notes on bias in estimators for simultaneous equation models. Economics Letters, 75, pp. 237-241.
    • (2002) Economics Letters , vol.75 , pp. 237-241
    • Hahn, J.1    Hausman, J.2
  • 11
    • 84993783281 scopus 로고    scopus 로고
    • Correcting for endogeneity in strategic management research
    • Sage, London
    • Hamilton, B. H. and Nickerson, J. A. (2003) Correcting for endogeneity in strategic management research. Strategic Organization, Sage, London
    • (2003) Strategic Organization
    • Hamilton, B.H.1    Nickerson, J.A.2
  • 13
    • 0034179489 scopus 로고    scopus 로고
    • The appropriateness of RAPM: Toward the further development of theory
    • Hartmann, F. G. H. (2000) The appropriateness of RAPM: Toward the further development of theory. Accounting, Organizations and Society, 25, pp. 451-482.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 451-482
    • Hartmann, F.G.H.1
  • 14
    • 0000000858 scopus 로고    scopus 로고
    • Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis
    • Hartmann, F. G. H. and Moers, F. (1999) Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society, 24, pp. 291-315.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 291-315
    • Hartmann, F.G.H.1    Moers, F.2
  • 15
    • 0000125534 scopus 로고
    • Sample selection bias as a specification error
    • Hechman, J. (1979) Sample selection bias as a specification error. Econometrica, 47:1, pp. 153-161.
    • (1979) Econometrica , vol.47 , Issue.1 , pp. 153-161
    • Hechman, J.1
  • 16
    • 21344446892 scopus 로고
    • Total quality management and the choice of information and reward systems
    • Ittner, C. D. and Larcker, D. F. (1995) Total quality management and the choice of information and reward systems. Journal of Accounting Research, 33, pp. 1-34.
    • (1995) Journal of Accounting Research , vol.33 , pp. 1-34
    • Ittner, C.D.1    Larcker, D.F.2
  • 17
    • 33751517783 scopus 로고    scopus 로고
    • Innovations in performance measurement, trends and research implications
    • Ittner, C. D. and Larcker, D. F. (1998) Innovations in performance measurement, trends and research implications. Journal of Management Accounting Research, 10, pp. 205-238.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 18
    • 0001393705 scopus 로고    scopus 로고
    • Assessing empirical research in managerial accounting: A value-based management perspective
    • Ittner, C. D. and Larcker, D. F. (2001) Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32, pp. 349-410.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 349-410
    • Ittner, C.D.1    Larcker, D.F.2
  • 19
    • 0036628425 scopus 로고    scopus 로고
    • The association between activity-based costing and manufacturing performance
    • Ittner, C. D. (2002) The association between activity-based costing and manufacturing performance. Journal of Accounting Research, 40, pp. 711-726.
    • (2002) Journal of Accounting Research , vol.40 , pp. 711-726
    • Ittner, C.D.1
  • 20
    • 84993848601 scopus 로고
    • The modern industrial revolution, exit, and the failure of internal control systems
    • Jensen, M. (1993) The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance, 48, pp. 831-880.
    • (1993) Journal of Finance , vol.48 , pp. 831-880
    • Jensen, M.1
  • 21
    • 0016779859 scopus 로고
    • On the folly of rewarding A, while hoping for B
    • Kerr, S. (1975) On the folly of rewarding A, while hoping for B. Academy of Management Journal, 18, pp. 769-783.
    • (1975) Academy of Management Journal , vol.18 , pp. 769-783
    • Kerr, S.1
  • 22
    • 0742286740 scopus 로고    scopus 로고
    • Discussion of 'Are executive stock options associated with future earnings?'
    • Larcker, D. F. (2003) Discussion of 'Are executive stock options associated with future earnings?'. Journal of Accounting and Economics, 36, pp. 91-103.
    • (2003) Journal of Accounting and Economics , vol.36 , pp. 91-103
    • Larcker, D.F.1
  • 24
    • 0036837166 scopus 로고    scopus 로고
    • Experimental research in financial accounting
    • Libby, R. (2002) Experimental research in financial accounting. Accounting, Organizations and Society, 27, pp. 775-810.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 775-810
    • Libby, R.1
  • 25
    • 21144476214 scopus 로고
    • A modest proposal for improved corporate governance
    • Lipton, K. and Lorsch, J. (1992) A modest proposal for improved corporate governance. Business Lawyer, 48, pp. 59-77.
    • (1992) Business Lawyer , vol.48 , pp. 59-77
    • Lipton, K.1    Lorsch, J.2
  • 26
    • 0037290685 scopus 로고    scopus 로고
    • Mapping management accounting: Graphics and guidelines for theory-consistent empirical research
    • Luft, J. and Shields, M. D. (2003) Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28, pp. 169-249.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 169-249
    • Luft, J.1    Shields, M.D.2
  • 28
    • 33747499880 scopus 로고    scopus 로고
    • Performance measure properties and delegation
    • Moers, F. (2006) Performance measure properties and delegation. The Accounting Review, 81, pp. 897-924.
    • (2006) The Accounting Review , vol.81 , pp. 897-924
    • Moers, F.1
  • 29
    • 0036013272 scopus 로고    scopus 로고
    • Delegation and incentive compensation
    • Nagar, V. (2002) Delegation and incentive compensation. The Accounting Review, 77, pp. 379-395.
    • (2002) The Accounting Review , vol.77 , pp. 379-395
    • Nagar, V.1
  • 31
    • 2142733694 scopus 로고    scopus 로고
    • Endogeneity in marketing decision models
    • Shugan, S. M. (2004) Endogeneity in marketing decision models. Marketing Science, 23, pp. 1-3.
    • (2004) Marketing Science , vol.23 , pp. 1-3
    • Shugan, S.M.1
  • 32
    • 0034238938 scopus 로고    scopus 로고
    • The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation
    • Van der Stede, W. A. (2000) The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25, pp. 609-622.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 609-622
    • Van der Stede, W.A.1
  • 35
    • 0030078208 scopus 로고    scopus 로고
    • Higher market valuation of companies with a small board of directors
    • Yermack, D. (1996) Higher market valuation of companies with a small board of directors. Journal of Financial Economics, 40, pp. 185-211.
    • (1996) Journal of Financial Economics , vol.40 , pp. 185-211
    • Yermack, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.