메뉴 건너뛰기




Volumn 16, Issue 4, 2002, Pages 353-362

Recommendations on disclosure of nonfinancial performance measures

Author keywords

[No Author keywords available]

Indexed keywords


EID: 3843070295     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2002.16.4.353     Document Type: Note
Times cited : (74)

References (39)
  • 1
    • 0004217921 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1994. Improving Business Reporting -A Customer Focus. New York, NY: AICPA.
    • (1994) Improving Business Reporting -a Customer Focus
  • 2
    • 0030213196 scopus 로고    scopus 로고
    • Value relevance of nonfinancial information: The wireless communication industry
    • August-December
    • Amir, E., and B. Lev. 1996. Value relevance of nonfinancial information: The wireless communication industry. Journal of Accounting and Economics 22 (August-December): 3-30.
    • (1996) Journal of Accounting and Economics , vol.22 , pp. 3-30
    • Amir, E.1    Lev, B.2
  • 3
    • 77249090075 scopus 로고    scopus 로고
    • Balanced Scorecard Report, September/October, Boston, MA: Harvard Business Press
    • Balanced Scorecard Report. 1999. Using focus and balance to achieve success. Vol. 1 (September/October): 12-13. Boston, MA: Harvard Business Press.
    • (1999) Using Focus and Balance to Achieve Success , vol.1 , pp. 12-13
  • 4
    • 0034400958 scopus 로고    scopus 로고
    • An empirical investigation of an incentive plan based on nonfinancial measures
    • January
    • Banker, R. D., G. Potter, and D. Srinivasan. 2000. An empirical investigation of an incentive plan based on nonfinancial measures. The Accounting Review 75 (January): 65-94.
    • (2000) The Accounting Review , vol.75 , pp. 65-94
    • Banker, R.D.1    Potter, G.2    Srinivasan, D.3
  • 5
    • 84990378574 scopus 로고    scopus 로고
    • Using nonfinancial measures to predict financial performance: The case of the U.S. airline industry
    • Winter
    • Behn, B. K., and R. A. Riley. 1999. Using nonfinancial measures to predict financial performance: The case of the U.S. airline industry. Journal of Accounting, Auditing, & Finance 14 (Winter): 29-56.
    • (1999) Journal of Accounting, Auditing, & Finance , vol.14 , pp. 29-56
    • Behn, B.K.1    Riley, R.A.2
  • 8
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book values over the past forty years
    • December
    • Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24 (December): 39-67.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 39-67
    • Collins, D.W.1    Maydew, E.L.2    Weiss, I.S.3
  • 9
    • 77249128754 scopus 로고    scopus 로고
    • Market valuations in the new economy: An investigation of what has changed
    • forthcoming
    • Core, J. E., W. R. Guay, and A. Van Buskirk. 2002. Market valuations in the new economy: An investigation of what has changed. Journal of Accounting and Economics (forthcoming).
    • (2002) Journal of Accounting and Economics
    • Core, J.E.1    Guay, W.R.2    van Buskirk, A.3
  • 12
    • 0141830575 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB)., Steering Committee Report, Business Reporting Research Project. Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). 2001. Improving Business Reporting: Insights into Enhancing Voluntary Disclosures. Steering Committee Report, Business Reporting Research Project. Norwalk, CT: FASB.
    • (2001) Improving Business Reporting: Insights Into Enhancing Voluntary Disclosures
  • 13
    • 0033235098 scopus 로고    scopus 로고
    • Have financial statements lost their relevance?
    • Autumn
    • Francis, J., and K. Schipper. 1999. Have financial statements lost their relevance? Journal of Accounting Research 37 (Autumn): 319-352.
    • (1999) Journal of Accounting Research , vol.37 , pp. 319-352
    • Francis, J.1    Schipper, K.2
  • 15
    • 21844495919 scopus 로고
    • Investor reaction to financial analysts' research reports
    • Autumn
    • Hirst, D. E., L. Koonce, and P. Simko. 1995. Investor reaction to financial analysts' research reports. Journal of Accounting Research (Autumn): 335-351.
    • (1995) Journal of Accounting Research , pp. 335-351
    • Hirst, D.E.1    Koonce, L.2    Simko, P.3
  • 16
    • 18944380686 scopus 로고    scopus 로고
    • The joint effect of management-s credibility and the form of their forecasts on investor judgment
    • Hirst, D. E., L. Koonce, P. Simko, and J. Miller. 1999. The joint effect of management-s credibility and the form of their forecasts on investor judgment. Journal of Accounting Research (Supplement): 101-124.
    • (1999) Journal of Accounting Research , Issue.SUPPL. , pp. 101-124
    • Hirst, D.E.1    Koonce, L.2    Simko, P.3    Miller, J.4
  • 18
    • 0038743517 scopus 로고    scopus 로고
    • SEC market risk disclosures: Implications for judgment and decision making
    • March
    • Hodder, L., L. Koonce, and M. L. McAnally. 2001. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons (March): 49-70.
    • (2001) Accounting Horizons , pp. 49-70
    • Hodder, L.1    Koonce, L.2    McAnally, M.L.3
  • 19
    • 0035540392 scopus 로고    scopus 로고
    • Hyperlinking unaudited information to audited financial statements: Effects on investor judgments
    • October
    • Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review 76 (October): 675-691.
    • (2001) The Accounting Review , vol.76 , pp. 675-691
    • Hodge, F.D.1
  • 20
    • 0034336790 scopus 로고    scopus 로고
    • The value relevance of nonfinancial measures of air pollution in the electric utility industry
    • April
    • Hughes, K. E. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review 75 (April): 209-228.
    • (2000) The Accounting Review , vol.75 , pp. 209-228
    • Hughes, K.E.1
  • 21
    • 0031287876 scopus 로고    scopus 로고
    • The choice of performance measures in annual bonus contracts
    • April
    • Ittner, C. D., D. F. Larcker, and M. V. Rajan. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review 72 (April): 231-255.
    • (1997) The Accounting Review , vol.72 , pp. 231-255
    • Ittner, C.D.1    Larcker, D.F.2    Rajan, M.V.3
  • 22
    • 5444222313 scopus 로고    scopus 로고
    • Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction
    • Ittner, C. D., D. F. Larcker, and M. V. Rajan. 1998a. Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research 36 (Supplement): 1-36.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 1-36
    • Ittner, C.D.1    Larcker, D.F.2    Rajan, M.V.3
  • 23
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner, C. D., and D. F. Larcker, and M. V. Rajan. 1998b. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research 10: 205-238.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 27
    • 0003196377 scopus 로고
    • Bankers' and auditors' perceptions of the message communicated by the audit report
    • Spring
    • Libby, R. 1979. Bankers' and auditors' perceptions of the message communicated by the audit report. Journal of Accounting Research 17 (Spring): 99-122.
    • (1979) Journal of Accounting Research , vol.17 , pp. 99-122
    • Libby, R.1
  • 28
    • 0034337004 scopus 로고    scopus 로고
    • The balanced scorecard: Judgmental effects of common and unique performance measures
    • July
    • Lipe, M. G., and S. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review 75 (July): 283-298.
    • (2000) The Accounting Review , vol.75 , pp. 283-298
    • Lipe, M.G.1    Salterio, S.2
  • 29
    • 0036204177 scopus 로고    scopus 로고
    • A note on the judgmental effects of the balance scorecard-s information organization
    • August
    • Lipe, M. G., and S. Salterio. 2002. A note on the judgmental effects of the balance scorecard-s information organization. Accounting, Organizations and Society 27 (August): 531-540.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 531-540
    • Lipe, M.G.1    Salterio, S.2
  • 31
    • 0030167143 scopus 로고    scopus 로고
    • An experimental examination of subjective forecast combination
    • June
    • Maines, L. A. 1996. An experimental examination of subjective forecast combination. International Journal of Forecasting (June): 223-233.
    • (1996) International Journal of Forecasting , pp. 223-233
    • Maines, L.A.1
  • 32
    • 0034336777 scopus 로고    scopus 로고
    • Effects of comprehensive-income characteristics on nonprofessional investors- judgments: The role of financial-statement presentation format
    • April
    • Maines, L. A., and L. S. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors- judgments: The role of financial-statement presentation format. The Accounting Review 75 (April): 179-207.
    • (2000) The Accounting Review , vol.75 , pp. 179-207
    • Maines, L.A.1    McDaniel, L.S.2
  • 33
    • 0035540341 scopus 로고    scopus 로고
    • The revenue implications of financial and operating measures of product quality
    • October
    • Nagar, V., and M. V. Rajan. 2001. The revenue implications of financial and operating measures of product quality. The Accounting Review 76 (October): 495-513.
    • (2001) The Accounting Review , vol.76 , pp. 495-513
    • Nagar, V.1    Rajan, M.V.2
  • 34
    • 85029146451 scopus 로고    scopus 로고
    • Should balanced scorecards be required?
    • July-August
    • Norton, D. P. 2000. Should balanced scorecards be required? Balanced Scorecard Report July-August: 14-15.
    • (2000) Balanced Scorecard Report , pp. 14-15
    • Norton, D.P.1
  • 35
    • 0002817233 scopus 로고
    • Auditor association with quarterly financial information: An empirical test
    • Autumn
    • Pany, K., and C. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research (Autumn): 472-481.
    • (1982) Journal of Accounting Research , pp. 472-481
    • Pany, K.1    Smith, C.2
  • 36
    • 77249099088 scopus 로고    scopus 로고
    • Hughes picks up strong static for inflating subscriber data
    • April 19
    • Pasztor, A. 2002. Hughes picks up strong static for inflating subscriber data. Wall Street Journal (April 19): C1.
    • (2002) Wall Street Journal
    • Pasztor, A.1
  • 39
    • 0030306683 scopus 로고    scopus 로고
    • The relation between a prior earnings forecast by management and analyst response to a current management forecast
    • January
    • Williams, P. A. 1996. The relation between a prior earnings forecast by management and analyst response to a current management forecast. The Accounting Review (January): 103-116.
    • (1996) The Accounting Review , pp. 103-116
    • Williams, P.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.