Acceso abierto

Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1


Cite

Alexander, D., & Archer, S. (2003). On economic reality, representational faithfulness and the “true and fair override.” Accounting and Business Research, 33(1), 3–17. https://doi.org/10.1080/00014788.2003.9729628 AlexanderD. ArcherS. 2003 On economic reality, representational faithfulness and the “true and fair override.” Accounting and Business Research 33 1 3 17 https://doi.org/10.1080/00014788.2003.9729628 Search in Google Scholar

Aljughaiman, A. A., Nguyen, T. H., Trinh, V. Q., & Du, A. (2023). The Covid-19 outbreak, corporate financial distress and earnings management. International Review of Financial Analysis, 88. https://doi.org/10.1016/j.irfa.2023.102675 AljughaimanA. A. NguyenT. H. TrinhV. Q. DuA. 2023 The Covid-19 outbreak, corporate financial distress and earnings management International Review of Financial Analysis 88 https://doi.org/10.1016/j.irfa.2023.102675 Search in Google Scholar

Ayu, M., Lindrianasari Gamayuni, R. R., & Urbański, M. (2020). The impact of environmental and social costs disclosure on financial performance mediating by earning management. Polish Journal of Management Studies, 21(2). https://doi.org/10.17512/pjms.2020.21.2.06 AyuM. Lindrianasari GamayuniR. R. UrbańskiM. 2020 The impact of environmental and social costs disclosure on financial performance mediating by earning management Polish Journal of Management Studies 21 2 https://doi.org/10.17512/pjms.2020.21.2.06 Search in Google Scholar

Bahrl, M., St-Pierre, J., & Sakka, O. (2016). Performance measurement and management for manufacturing SMEs: A financial-statement-based system. Measuring Business Excellence, 21(1), 17–36. https://doi.org/10.1108/MBE-06-2015-0034 BahrlM. St-PierreJ. SakkaO. 2016 Performance measurement and management for manufacturing SMEs: A financial-statement-based system Measuring Business Excellence 21 1 17 36 https://doi.org/10.1108/MBE-06-2015-0034 Search in Google Scholar

Berliner, C., & Brimson, J. A. (1988). Cost management for today's advanced manufacturing: The CAM-I conceptual design. Harvard Business School Press, Boston, MA. BerlinerC. BrimsonJ. A. 1988 Cost management for today's advanced manufacturing: The CAM-I conceptual design Harvard Business School Press Boston, MA Search in Google Scholar

Białek-Jaworska, A., & Dec, K. (2019). Pożyczki od jednostek powiązanych a wygładzanie zysków przez polskie przedsiębiorstwa prywatne. Zeszyty Teoretyczne Rachunkowości, 102(158). https://doi.org/10.5604/01.3001.0013.2499 Białek-JaworskaA. DecK. 2019 Pożyczki od jednostek powiązanych a wygładzanie zysków przez polskie przedsiębiorstwa prywatne Zeszyty Teoretyczne Rachunkowości 102 158 https://doi.org/10.5604/01.3001.0013.2499 Search in Google Scholar

Boselie, P., Dietz, G., & Boon, C. (2005). Commonalities and contradictions in HRM and performance research. Human Resource Management Journal, 15(3), 67–94. https://doi.org/10.1111/j.1748-8583.2005.tb00154.x BoselieP. DietzG. BoonC. 2005 Commonalities and contradictions in HRM and performance research Human Resource Management Journal 15 3 67 94 https://doi.org/10.1111/j.1748-8583.2005.tb00154.x Search in Google Scholar

Brignall, S., Fitzgerald, L., Johnston, R., & Silvestro, R. (1991). Performance measurement in service businesses. Management Accounting, 69(10), 34–36. BrignallS. FitzgeraldL. JohnstonR. SilvestroR. 1991 Performance measurement in service businesses Management Accounting 69 10 34 36 Search in Google Scholar

Burchell, S., Clubb, C., & Hopwood, A. G. (1985). Accounting in its social context: Towards a history of value added in the United Kingdom. Accounting, Organisations and Society, 10(4), 381–413. https://doi.org/10.1016/0361-3682(85)90002-9 BurchellS. ClubbC. HopwoodA. G. 1985 Accounting in its social context: Towards a history of value added in the United Kingdom Accounting, Organisations and Society 10 4 381 413 https://doi.org/10.1016/0361-3682(85)90002-9 Search in Google Scholar

Chandler, A., Jr. (1977). The visible hand: The managerial revolution in American business. Harvard University Press. ChandlerA.Jr. 1977 The visible hand: The managerial revolution in American business Harvard University Press Search in Google Scholar

Chapman, C. S., Hopwood A. G., & Shields M. D. (Eds.). (2007). Handbook of Management Accounting Research. Elsevier. ChapmanC. S. HopwoodA. G. ShieldsM. D. (Eds.). 2007 Handbook of Management Accounting Research Elsevier Search in Google Scholar

Chen, W., Harding, N., & He, W. (2021). Non-professional investors' judgments of reliability of fair value estimates – the impact of investor mood. Behavioral Research in Accounting, 33(1), 43–63. https://doi.org/10.2308/BRIA-19-035 ChenW. HardingN. HeW. 2021 Non-professional investors' judgments of reliability of fair value estimates – the impact of investor mood Behavioral Research in Accounting 33 1 43 63 https://doi.org/10.2308/BRIA-19-035 Search in Google Scholar

Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, Ch. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. https://doi.org/10.1177/0149206310388419 ConnellyB. L. CertoS. T. IrelandR. D. ReutzelCh. R. 2011 Signaling theory: A review and assessment Journal of Management 37 1 39 67 https://doi.org/10.1177/0149206310388419 Search in Google Scholar

Cooper, R., & Kaplan, R. (1988). Measure cost right: Make the right decisions. Harvard Business Review, 66(5), 106–111. CooperR. KaplanR. 1988 Measure cost right: Make the right decisions Harvard Business Review 66 5 106 111 Search in Google Scholar

Cutler, D. M., Poterba, J. M., & Summers, L. H. (1989). What moves the stock prices? Journal of Portfolio Management, 15, 4–12. CutlerD. M. PoterbaJ. M. SummersL. H. 1989 What moves the stock prices? Journal of Portfolio Management 15 4 12 Search in Google Scholar

Deloitte. (2020, September 30). Deloitte comment letter on general presentation and disclosures. https://bit.ly/Deloitte-2020c Deloitte 2020 September 30 Deloitte comment letter on general presentation and disclosures https://bit.ly/Deloitte-2020c Search in Google Scholar

EFRAG. Primary financial statements. Targeted outreach activities. Corporates (2022, September). https://bit.ly/EFRAG-2022-09 EFRAG Primary financial statements. Targeted outreach activities. Corporates 2022 September https://bit.ly/EFRAG-2022-09 Search in Google Scholar

EFRAG IASB Joint Online Roundtable. What are the implications of recent IASB decisions on primary financial statements? (2022, November 15). https://www.efrag.org/News/Meeting-502/PROGRAMMEEFRAG-IASB-online-roundtable---What-are-the-implications-of-the-recent-IASB-decisions-on-Primary-Financial-Statements-15-November-2022 EFRAG IASB Joint Online Roundtable What are the implications of recent IASB decisions on primary financial statements? 2022 November 15 https://www.efrag.org/News/Meeting-502/PROGRAMMEEFRAG-IASB-online-roundtable---What-are-the-implications-of-the-recent-IASB-decisions-on-Primary-Financial-Statements-15-November-2022 Search in Google Scholar

FASB IASB Joint Educational Meeting. (2022, September). https://bit.ly/FASB-IASB-09-2022 FASB IASB Joint Educational Meeting 2022 September https://bit.ly/FASB-IASB-09-2022 Search in Google Scholar

Gomoi, B. C., & Pantea, M. F. (2016). The impact of signaling theory and agency theory on the financial reporting. Lucrări Ştiinţifice Management Agricol, 18(2), 199–202. https://lsma.ro/index.php/lsma/article/view/860 GomoiB. C. PanteaM. F. 2016 The impact of signaling theory and agency theory on the financial reporting Lucrări Ştiinţifice Management Agricol 18 2 199 202 https://lsma.ro/index.php/lsma/article/view/860 Search in Google Scholar

Harrison, P. D., & Harrell, A. (1993). Impact of “adverse selection” on managers' project evaluation decisions. Academy of Management Journal, 36(3), 635–643. HarrisonP. D. HarrellA. 1993 Impact of “adverse selection” on managers' project evaluation decisions Academy of Management Journal 36 3 635 643 Search in Google Scholar

Hartmann, B., Marton, J., & Söderström, R. (2018). The improbability of fraud in accounting for derivatives: A case study on the boundaries of financial reporting compliance. European Accounting Review, 27(5), 845–873. https://doi.org/10.1080/09638180.2018.1494022 HartmannB. MartonJ. SöderströmR. 2018 The improbability of fraud in accounting for derivatives: A case study on the boundaries of financial reporting compliance European Accounting Review 27 5 845 873 https://doi.org/10.1080/09638180.2018.1494022 Search in Google Scholar

Holthausen, R. W. (1990). Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics, 12(1–3), 207–218. https://doi.org/10.1016/0165-4101(90)90047-8 HolthausenR. W. 1990 Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives Journal of Accounting and Economics 12 1–3 207 218 https://doi.org/10.1016/0165-4101(90)90047-8 Search in Google Scholar

IFRS Accounting. Accounting Standards Advisory Forum Meeting. Staff paper. (2023, July). https://bit.ly/IFRS-07-2023 IFRS Accounting Accounting Standards Advisory Forum Meeting Staff paper 2023 July https://bit.ly/IFRS-07-2023 Search in Google Scholar

IFRS Foundation. IFRS completes technical work on two new IFRS Accounting Standards. (2023, July 26). https://www.ifrs.org/news-and-events/news/2023/07/iasb-completes-technical-work-ontwo-new-ifrs-accounting-standards/ IFRS Foundation IFRS completes technical work on two new IFRS Accounting Standards 2023 July 26 https://www.ifrs.org/news-and-events/news/2023/07/iasb-completes-technical-work-ontwo-new-ifrs-accounting-standards/ Search in Google Scholar

IFRS Foundation. IFRS standards exposure draft ED/2019/7: General presentation and disclosures. (2019, December). https://cdn.ifrs.org/content/dam/ifrs/project/primary-financial-statements/exposure-draft/ed-general-presentation-disclosures.pdf IFRS Foundation IFRS standards exposure draft ED/2019/7: General presentation and disclosures 2019 December https://cdn.ifrs.org/content/dam/ifrs/project/primary-financial-statements/exposure-draft/ed-general-presentation-disclosures.pdf Search in Google Scholar

IFRS Foundation. Primary financial statements. (2023). https://www.ifrs.org/projects/work-plan/primary-financial-statements/#current-stage IFRS Foundation Primary financial statements 2023 https://www.ifrs.org/projects/work-plan/primary-financial-statements/#current-stage Search in Google Scholar

Jassim, A., Dexter, C. R., & Sidhu, A. (1988). Agency theory: Implications for financial management. Managerial Finance, 14(4), 1–5. https://doi.org/10.1108/eb013600 JassimA. DexterC. R. SidhuA. 1988 Agency theory: Implications for financial management Managerial Finance 14 4 1 5 https://doi.org/10.1108/eb013600 Search in Google Scholar

Kadous, K., Koonce, L., & Thayler, J. M. (2012). Do financial statements users judge relevance based on properties of reliability? The Accounting Review, 87(4), 1335–1356. https://doi.org/10.2308/accr-50157 KadousK. KoonceL. ThaylerJ. M. 2012 Do financial statements users judge relevance based on properties of reliability? The Accounting Review 87 4 1335 1356 https://doi.org/10.2308/accr-50157 Search in Google Scholar

Kaplan, R., & Norton, D. (1992). The balanced scorecard: Measures that drive performance. https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2 (Original work published in 1992). KaplanR. NortonD. 1992 The balanced scorecard: Measures that drive performance https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2 (Original work published in 1992). Search in Google Scholar

Kennerly, M., & Neely, A. (2003). Measuring performance in a changing business environment. International Journal of Operations & Production Management, 23(2), 213–229. https://doi.org/10.1108/01443570310458465 KennerlyM. NeelyA. 2003 Measuring performance in a changing business environment International Journal of Operations & Production Management 23 2 213 229 https://doi.org/10.1108/01443570310458465 Search in Google Scholar

Khan, S., Khan, H., & Khan, F. (2019). Firms audit committee and external auditor influence on accounting conservatism and firm's performance. International Journal of Management, Accounting & Economics, 6(1), 22–47. KhanS. KhanH. KhanF. 2019 Firms audit committee and external auditor influence on accounting conservatism and firm's performance International Journal of Management, Accounting & Economics 6 1 22 47 Search in Google Scholar

Knoeber, Ch. R., & McKee Jr., A. J. (1991). Accounting choice: The role of monitoring cost. Managerial and Decision Economics, 12(5), 353–360. https://doi.org/10.1002/mde.4090120503 KnoeberCh. R. McKeeA. J.Jr. 1991 Accounting choice: The role of monitoring cost Managerial and Decision Economics 12 5 353 360 https://doi.org/10.1002/mde.4090120503 Search in Google Scholar

Lambert, R., Leuz, Ch., & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of Accounting Research, 45(2), 385–420. https://doi.org/10.1111/j.1475-679X.2007.00238.x LambertR. LeuzCh. VerrecchiaR. E. 2007 Accounting information, disclosure, and the cost of capital Journal of Accounting Research 45 2 385 420 https://doi.org/10.1111/j.1475-679X.2007.00238.x Search in Google Scholar

Liang, J., Yang, S., & Xia, Y. (2023). The role of financial slack on the relationship between demand uncertainty and operational efficiency. International Journal of Production Economics, 262, 108931. https://doi.org/10.1016/j.ijpe.2023.108931 LiangJ. YangS. XiaY. 2023 The role of financial slack on the relationship between demand uncertainty and operational efficiency International Journal of Production Economics 262 108931. https://doi.org/10.1016/j.ijpe.2023.108931 Search in Google Scholar

Lynch, R. L., & Cross, K. F. (1991). Measure-Up: The essential guide to measuring business performance. Mandarin. LynchR. L. CrossK. F. 1991 Measure-Up: The essential guide to measuring business performance Mandarin Search in Google Scholar

Macintosh, N., Shearer, T., Thorton, D. B., & Welker, M. (2000). Accounting as simulacrum and hyperreality: Perspectives on income and capital. Accounting, Organisations and Society, 25, 13–50. http://www.sciencedirect.com/science/article/pii/S0361-3682(99)00010-0 MacintoshN. ShearerT. ThortonD. B. WelkerM. 2000 Accounting as simulacrum and hyperreality: Perspectives on income and capital Accounting, Organisations and Society 25 13 50 http://www.sciencedirect.com/science/article/pii/S0361-3682(99)00010-0 Search in Google Scholar

Macintosh, N. B. (2009). Accounting and the truth of earnings reports: Philosophical considerations. European Accounting Review, 18(1), 141–175. https://doi.org/10.1080/09638180802327073 MacintoshN. B. 2009 Accounting and the truth of earnings reports: Philosophical considerations European Accounting Review 18 1 141 175 https://doi.org/10.1080/09638180802327073 Search in Google Scholar

Marilen, P., Flavia, B., & Lucia, N. M. (2013). The institutional investors' behaviour under the impact of the global financial crisis. Annals of the “Constantin Brâncuşi” University of Târgu Jiu, 1, 285–292. http://www.utgjiu.ro/revista/ec/pdf/2013-01/39_Pirtea%20Marilen,%20Barna%20Flavia.pdf MarilenP. FlaviaB. LuciaN. M. 2013 The institutional investors' behaviour under the impact of the global financial crisis Annals of the “Constantin Brâncuşi” University of Târgu Jiu 1 285 292 http://www.utgjiu.ro/revista/ec/pdf/2013-01/39_Pirtea%20Marilen,%20Barna%20Flavia.pdf Search in Google Scholar

Maruszewska, E. W., Niesiobędzka, M., & Kołodziej, S. (2023). Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant's subsequent post-decision distortion. Meditari Accountancy Research. Advance online publication. https://doi.org/10.1108/MEDAR-11-2021-1505 MaruszewskaE. W. NiesiobędzkaM. KołodziejS. 2023 Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant's subsequent post-decision distortion Meditari Accountancy Research Advance online publication. https://doi.org/10.1108/MEDAR-11-2021-1505 Search in Google Scholar

Mavropulo, O., Rapp, M. S., & Udoieva, I. A. (2021). Value-based management control systems and the dynamics of working capital: Empirical evidence. Management Accounting Research, 52, https://doi.org/10.1016/j.mar.2021.100740 MavropuloO. RappM. S. UdoievaI. A. 2021 Value-based management control systems and the dynamics of working capital: Empirical evidence Management Accounting Research 52 https://doi.org/10.1016/j.mar.2021.100740 Search in Google Scholar

Micheli, P., & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2), 147–156. https://doi.org/10.1016/j.mar.2013.07.005 MicheliP. MariL. 2014 The theory and practice of performance measurement Management Accounting Research 25 2 147 156 https://doi.org/10.1016/j.mar.2013.07.005 Search in Google Scholar

Morris, R. B. (1987). Signalling, agency theory and accounting policy choice. Accounting and Business Research, 18(69), 47–56. https://api.semanticscholar.org/CorpusID:154914982 MorrisR. B. 1987 Signalling, agency theory and accounting policy choice Accounting and Business Research 18 69 47 56 https://api.semanticscholar.org/CorpusID:154914982 Search in Google Scholar

Neely, A. (Ed.) (2002). Business performance measurement. Theory and practice. Cambridge University Press. NeelyA. (Ed.) 2002 Business performance measurement. Theory and practice Cambridge University Press Search in Google Scholar

Neely, A., Mills, J., Platts, K., Richards. H., Gregory, M., Bourne, M., & Kennerly, M. (2000). Performance measurement system design: Developing and testing a process-based approach. International Journal of Operations & Production Management, 20(10), 1119–1145. https://doi.org/10.1108/01443570010343708 NeelyA. MillsJ. PlattsK. RichardsH. GregoryM. BourneM. KennerlyM. 2000 Performance measurement system design: Developing and testing a process-based approach International Journal of Operations & Production Management 20 10 1119 1145 https://doi.org/10.1108/01443570010343708 Search in Google Scholar

Palas, R., Solomon, D., Gafni, D., & Baum, I. (2023). Does wedge size matter? Financial reporting quality and effective regulation of dual-class firms. Finance Research Letters, 54, 103774. https://doi.org/10.1016/j.frl.2023.103774 PalasR. SolomonD. GafniD. BaumI. 2023 Does wedge size matter? Financial reporting quality and effective regulation of dual-class firms Finance Research Letters 54 103774. https://doi.org/10.1016/j.frl.2023.103774 Search in Google Scholar

Ross, S. A. (1973). The economic theory of agency: The principal's problem. Decision Making under Uncertainty, 63(2), 134–139. RossS. A. 1973 The economic theory of agency: The principal's problem Decision Making under Uncertainty 63 2 134 139 Search in Google Scholar

Taticchi, P., Tonelli, F., & Cagnazzo, L. (2009). A decomposition and hierarchical approach for business performance measurement and management. Measuring Business Excellence, 13(4), 47–57. https://doi.org/10.1108/13683040911006783 TaticchiP. TonelliF. CagnazzoL. 2009 A decomposition and hierarchical approach for business performance measurement and management Measuring Business Excellence 13 4 47 57 https://doi.org/10.1108/13683040911006783 Search in Google Scholar

Van der Hauwaert, E., Hoozée, S., Maussen, S., & Bruggeman, W. (2022). The impact of enabling performance measurement on managers' autonomous work motivation and performance. Management Accounting Research, 55 100780. https://doi.org/10.1016/j.mar.2021.100780 Van der HauwaertE. HoozéeS. MaussenS. BruggemanW. 2022 The impact of enabling performance measurement on managers' autonomous work motivation and performance Management Accounting Research 55 100780. https://doi.org/10.1016/j.mar.2021.100780 Search in Google Scholar

eISSN:
2543-6821
Idioma:
Inglés