• Publications
  • Influence
Performance measurement and managerial teams
Abstract Organisations increasingly face greater competition and uncertainty. One important organisational development is the creation of inter- and intra-departmental teams that improve both theExpand
  • 236
  • 10
  • PDF
Pension disclosures under SFAS No. 87: Theory and evidence*
Abstract. This study analyzes the choices made by 279 firms in response to the opportunity to adopt the new pension accounting standard. Statement of Financial Accounting Standard No. 87, in 1986Expand
  • 47
  • 6
Earnings Dilution and the Explanatory Power of Earnings for Returns
Executive stock options and convertible securities can increase the number of common shares outstanding while adding less than the market value of the newly issued securities to a firm's assets. WeExpand
  • 63
  • 2
  • PDF
Predicting bankruptcy in the retail sector: an examination of the validity of key measures of performance
Abstract The large number and size of bankruptcies in the increasingly competitive retail environment necessitates a review of our ability to signal financial distress in retailing companies. TheExpand
  • 39
  • 1
The role of industry classification in estimating discretionary accruals
This study compares the properties of the Global Industry Classification Standard (GICS) with three alternatives: Standard Industrial Classification, North American Industry Classification System,Expand
  • 28
  • 1
An Investigation of the Value Relevance of Alternative Foreign Exchange Disclosures
We demonstrate analytically and empirically that valuing a firm with foreign operations in the presence of exchange rate uncertainty requires information on the foreign operating cash flowsExpand
  • 8
  • 1
  • PDF
On Constructing an EPS Measure: An Assessment of the Properties of Dilution*
This paper evaluates the information content of the treasury stock method for computing diluted earnings per share (EPS). We demonstrate that the treasury stock method decreases the annualExpand
  • 11
  • 1
1 Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality : Evidence from a Unique Canadian Regulatory Setting 1
Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A).Expand