Advances in Management Accounting

Laurie L. Burney is an Associate Professor of Accounting at the Baylor University. Her research uses a behavioural approach to investigate management control systems and performance measurement. Laurie's research has been published in several journals including Accounting, Organizations and Society, Behavioral Research in Accounting, Journal of Information Systems, and Journal of Accounting and Public Policy. She serves as Editor of Advances in Management Accounting. Mary A. Malina is an Associate Professor of Accounting at the University of Colorado Denver. Her research interests include management control systems, performance measurement and subjectivity in performance evaluation. Her work has been published in several international journals including Contemporary Accounting Research, Journal of Management Accounting Research, Management Accounting Research and Group & Organization Management. She serves as Editor of Advances in Management Accounting.

• Introduction; Laurie Burney and Mary A. Malina 1. Competitor Monitoring and Revenue Performance: Evidence from the Hospitality Industry; James Hesford, Michael J. Turner, Nicholas Mangin, and Charles R. Thomas, Jr. 2. An Empirical Examination of Economic Determinants of Financial CEO Compensation: A Comparative Study on Pre and Post Financial Crisis Periods; Mahfuja Malik and Eunsup "Daniel" Shim 3. Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts; Ahmet Kurt and Nancy Chun Feng 4. Performance-Based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens; Charles Bailey, Nicholas Fessler, and Brian Laird 5. The Role of Managerial Ability in Classification Shifting Using Discontinued Operations; Christopher Skousen, Li Sun, and Kean Wu 6. Cash-to-Cash (C2C) Length: Insights on Present and Future Profitability and Liquidity; Binod Guragai, Paul D. Hutchison, and M. Theodore Farris, II

This volume compiles six articles by scholars from North America, Europe, and Australia, who discuss management accounting topics and methods. They address the relationship between competitor monitoring and firm performance, the economic determinants of financial CEO compensation before and after the 2008 financial crisis, firm performance implications of using qualitative criteria in CEO bonus contracts, the role of performance-based pay and performance monitoring in dishonest behavior, the relationship between managerial ability and discontinued operations, and the cash-to-cash cycle and its association with long-term profitability and liquidity.