Adopting management accounting systems are important events in the life of young and growing companies. Using a sample of 78 startup companies, we document cross-sectional differences in the adoption ...

The doctoral program in Accounting and Management, which falls under the PhD in Business Administration, focuses on understanding the role of information and measurement systems for allocating ...

From 1996 to 1998, listed companies in China were required to achieve a minimum return on equity (ROE) of 10 percent in each of the previous three years before they could apply for permission to issue ...