Estimating the managerial cost of operating a service department when reciprocal services exist

Article Abstract:

Previous research on reciprocal cost allocation methods is expanded by incorporating uncertainty and analyzing general production functions for service departments. Results indicate that reciprocal cost allocation method allocation rates are random variables which are not equal to service department expected marginal costs of operation. Results from three econometric procedures show that their standard deviations are significantly larger than those produced by reciprocal cost allocation rates.

Managerial accounting, Allocation (Accounting)

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The executive compensation effects of equity-for-debt swaps

Article Abstract:

The relationship between executive compensation and the accounting gain from an equity-for-debt swap swap is examined. The results indicate that executives receive an increase in cash compensation, especially in firms with 'accounting-oriented' compensation plans. Executives' personal equity holdings decrease around the swap announcement time, but the decrease is counteracted by the increase in compensation.

Compensation and benefits, Accounting and auditing, Executives, Executive compensation, Wages, Wages and salaries, Debt equity conversion

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Corporate governance, accounting outcomes, and organizational performance

Article Abstract:

The role of corporate governance in understanding the concept of managerial behavior and corporate performance is analyzed.

United States, Analysis, Corporate governance, Business performance management

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