Miopía Contable

M undy , J., 2010. Creating dynamic tensions through a balanced use of management control systems. Ac- counting. Organizations and Society. 35(5), 499–523. O rtner , J., V elthuis , L., W ollscheid , D., 2016. Incentive systems for risky investment decisions under unknown preferences. Management Accounting Research. Forthcoming. P ondeville , S., S waen , V., D e R ongé , Y., 2013. Envi- ronmental management control systems: The role of contextual and strategic factors. Management Ac- counting Research. 24(4), 317–332. R ingle , C.M., W ende , S., B ecker , J.M., 2014. SmartPLS. Smart-PLS: Hamburg, Germany. R ossing , C.P., 2013. Tax strategy control: The case of transfer pricing tax risk management. Management Accounting Research. 24, 175–194. R oychowdhury , S., 2006. Earnings management through real activities manipulation. Journal of Ac- counting and Economics. 42, 335–370. S chipper , K., 1989. Commentary on earnings manage- ment. Accounting Horizons. 3, 91-102. S imons , R., 1995. Levers of control: How directivos use innovative control systems to drive strategic renewal. Harvard Business School Press. Boston. S imons , R., 2000. Performance measurement systems for implementing strategies . Prentice Hall. Upper Saddle River. S kinner , D.J., S loan , R.G., 2002. Earnings surprises, growth expectations, and stock returns or don’t let an earnings torpedo sink your portfolio . Review of Ac- counting Studies, 7, 289-312. S ponem , S., L ambert , C., 2016. Exploring differences in budget characteristics, roles and satisfaction: A configurational approach . Management Accounting Research. 30, 46–61.

S rinidhi , B., G ul , F.A., T sui , J., 2011. Female directors and earnings quality . Contemporary Accounting Research. 28, 1610–1644. S u , S., B aird , K., S choch , H., 2015. The moderating ef- fect of organisational life cycle stages on the associa- tion between the interactive and diagnostic approach- es to using controls with organisational performance . Management Accounting Research. 26, 40–53. S ubramanyam , K.R., 1996. The pricing of discretionary accruals . Journal of Accounting and Economics. 22, 249-281. T essier . S., O tley . D., 2012. A conceptual development of Simons’ Levers of Control framework . Manage- ment Accounting Research. 23(3), 171–185. T uomela , T.-S., 2005. The interplay of different levers of control: a case study of introducing a new perfor- mance measurement system . Management Account- ing Research 16, 293–320. T richterborn , A., Z u K nyphausen -A ufsess , D. S chweizer , L., 2016. How to improve acquisition per- formance: The role of a dedicated M&A function, M&A learning process, and M&A capability . Strategic Man- agement Journal. 37, 763–773. W idener , S.K., 2007. An empirical analysis of the levers of control framework . Accounting. Organiza- tions and Society. 32(7-8), 757–788. Z ang , A.Y., 2012. Evidence on the trade-off between real activities manipulation and accrual-based earn- ings management . The Accounting Review. 87(2), 675–703.

45  |  Anexo. Trabajo de investigación

Made with FlippingBook - Online Brochure Maker