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Publications
Publications (68)
How managers respond to their business challenges is central to studies on strategy and organizational theory, but how those challenges are interpreted has garnered far less analysis. While literature on strategy examines managerial responses from a performance-oriented perspective, organizational scholars typically theorize that actions are select...
This paper describes developments in the player-side analytics in major team sports. We take a decision-making lens to the role of analytics in player decisions by general managers and coaches. We outline key accelerators and inhibitors to the wider adoption and acceptance of data analytics playing a greater role in the decisions of clubs.
This article probes the relative importance of alignment amongst key stakeholders as one factor in explaining differences in On-The-Field and Off-The-Field performance of professional sporting clubs. Informed by a survey of 130 professional team sporting executives, and evidence from several related sources of evidence on strong and weak alignment,...
Purpose
Small farmers, being the primary producers of crops, are the key players in the food supply chain. Yet, they remain the most marginalized in the value chain. The marginalization of small farmers can affect food sustainability. The purpose of this paper is to identify opportunities for bringing more value to small farmers in an agricultural...
Sport Business Management: Decision Making Around the Globe is written by three leading business professors from around the world: George Foster (Stanford University, USA), Norm O’Reilly (Ohio University, USA), and Tony Davila (IESE, Spain). Foster, an Australian, and O’Reilly, a Canadian, cover, between them, one of the world’s leading business sc...
Newly public companies tend to exhibit abnormally high accruals in the year of their initial public offering (IPO). Although the prevailing view in the literature is that these accruals are caused by opportunistic misreporting, we show that these accruals do not appear to benefit managers and instead result from the normal economic activity of newl...
Purpose
– The purchase drivers of merchandise sales rank in professional sport are examined at both a conceptual and an empirical level. The paper aims to discuss these issues.
Design/methodology/approach
– A database was constructed for all 30 clubs in the National Hockey League based on a conceptual model of relevant variables. Both public and p...
This paper examines the determinants of live game Regional Sport Network (RSN) average annual ratings in three major North American professional sport leagues: Major League Baseball (MLB), the National Basketball Association (NBA), and the National Hockey League (NHL). A conceptual model of the determinants of club RSN ratings is constructed based...
Using a large multi-country multi-industry sample of over 158,000 companies, the early-stage company sector is documented to have sizable destruction of revenues and jobs and as well as sizable gross creation of revenues and jobs. The creation aspect has captured the dominant attention of researchers, commentators, and policy makers. Destruction, d...
This second edition of Management and Cost Accounting delivers a winning combination of contemporary issues, a strong European focus, applications, professional questions, and cases, all supported by a richly-resourced website. Management and Cost Accounting is the European adaptation of Horngren, Datar and Foster' s leading US text, Cost Accountin...
1. The Accountant's Role in the Organization. 2. An Introduction to Cost Terms and Purposes. 3. Cost-Volume Profit Analysis. 4. Job Costing. 5. Activity-Based Costing and Activity-Based Management. 6. Master Budget and Responsibility Accounting. 7. Flexible Budgets, Variances, and Management Control: I 8. Flexible Budgets, Variances, and Management...
The most commonly used method for training feature weights in statistical machine translation (SMT) systems is Och’s minimum error rate training (MERT) procedure. A well-known problem with Och’s procedure is that it tends to be sensitive to small changes in the system, particularly when the number of features is large. In this paper, we quantify th...
This paper seeks to build understanding of the evaluation of sponsorships involving high human mortality risk. Examples of risky sponsees are presented, with two assessed as in-depth case studies. Based on this research, a sponsorship evaluation framework for sponsors is presented that includes: sponsee selection, risk management, strategic tactics...
L'int�r�t de l'approche par les jeux globaux ("global games'') est pr�cis�ment d'ancrer les anticipations sur des variables exog�nes r�elles. On peut ainsi garder l'aspect auto-r�alisateur des anticipations mais en restaurant l'unicit� de l'�quilibre et donc un meilleur pouvoir pr�dictif du mod�le. Nous illustrons ces m�canismes sur deux exemples....
This paper examines methodological problems in measuring the capital market impact of accounting policy decisions. Topics covered include the development of hypotheses about the magnitude and timing of capital market impacts, sample selection issues in control group designs, and the confounding events problem. Reference is made to capital market st...
Traducción de: Cost Accounting: A Managerial Emphasis
Traducción de: Cost accounting: a managerial emphasis
Tr. de la 8a ed. en inglés Traducción de: Cost accounting. A managerial emphasis
Título en la cubierta: Contabilidad de costos: un enfoque gerencial Tr. de la 10a ed. en inglés Traducción de: Cost Accounting: A Managerial Emphasis Contenido general: Fundamentos de la contabilidad de costos; Herramientas para planeación y control; Información de costos para decisiones; Asignación de costos e ingresos; Calidad y JAT; Decisiones d...
Traducción de: Cost accounting : a managerial emphasis Incluye bibliografía e índice