UniCa Ateneo Docenti e ricercatori Andrea Melis Materiale didattico Performance measurement and reporting (PhD course)

Andrea Melis

Performance measurement and reporting (PhD course)

13 settembre 2020

Performance measurement and reporting (PhD course)

Performance measurement and reporting February 2019 results

2019 Syllabus:

– Judgement, error, creative compliance and fraud: measurement and reporting

– The use of databases for measuring firm and individual performance

– Firm disclosure: quantitative methods

– Textual and visual disclosure: measurement and reporting

– Earnings management: quantitative methods

– Individual performance: theory and methods

– Social and environmental performance: measurement and reporting

– Market performance: the event-study methodology

– Strategic performance: measurement and reporting


Reference list:

– Alexander D. and Archer S. (2003), On economic reality, representational faithfulness and the ‘true and fair override’, Accounting and Business Research, 33( 1).

– Jones M. (edited by), Creative Accounting, Fraud and International Accounting Scandals, John Wiley & Sons, UK, 2010 (chapters 2, 3, 4, 5, 6).

– Macintosh (2006), Accounting—Truth, Lies, or ‘‘Bullshit’’? A Philosophical Investigation, Accounting and the Public Interest, 6(1), 23-36.

– Gordon, E. A., Greiner, A., Kohlbeck, M. J., Lin, S., & Skaife, H. (2013). Challenges and opportunities in cross-country accounting research. Accounting Horizons, 27(1), 141-154.

– Garcia Lara, J. M., Osma, B. G., & Noguer, B. G. (2006). Effects of database choice on international accounting research. Abacus, 42(3?4), 426-454.

– Melis A., Gaia S., Carta S. (2015), Directors’ remuneration: a comparison of Italian and UK non-financial listed firms’ disclosure, British Accounting Review, 47(1), 66-84.

– Dechow P., Ge W. and  Schrand C. (2010), Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50: 344-401.

– Ball R., Shivakumar L. (2006), The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition, Journal of Accounting Research, 44(2): 207-242.

– Mallin, C., Melis, A., Gaia, S. (2015). The remuneration of independent directors in the UK and Italy: An empirical analysis based on agency theory. International Business Review, 24(2), 175–186.

– Melis A., Rombi L. (2018), Are optimal contracting and managerial power competing or complementary views? Evidence from the compensation of statutory auditors in Italy, Corporate Governance: an international review, 26(3), 197-218.

– Beattie, V., Jones, M. (2008). Corporate reporting using graphs: A review and synthesis. Journal of Accounting Literature, 27, 71-110.

– Loughran, T., McDonald, B. (2016). Textual analysis in accounting and finance: A survey. Journal of Accounting Research, 54(4), 1187-1230.

Hope, O.K., Wang, J. (2018). Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis. Accounting, Organizations and Society, 70(October), 33-51.

– Clarkson MBE (1995), A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance, The Academy of Management Review, Vol. 20, N. 1, pp. 92-117.

– Ullmann A. (1985), Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U. S. Firms, The Academy of Management Review, Vol. 10, No. 3, pp. 540-557.

– Francoeur C., Melis A., Gaia S., Aresu S. (2017), Green or greed? An alternative look at CEO compensation and corporate environmental commitment, Journal of Business Ethics, 140(3), 439-453.

– Kaplan R., Norton D (1992). The Balanced Scorecard: Measures That Drive Performance, Harvard Business Review, January-February.

– Watts, T. and McNair-Connolly, C.  (2012). New performance measurement and management control systems. Journal of Applied Accounting Research, 13 (3), 226-241.

– Yazdifar H. (2012), Diffusion of advanced techniques, University of Glasgow, Adam Smith Business School.

– Kothari and Warner, Econometrics of Event Studies, in Eckbo E. (edited by), Handbook of Corporate Finance: Empirical Corporate Finance, Chapter 1

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