Advanced search
Publication Cover
European Accounting Review Volume 16, 2007 - Issue 1
Submit an article Journal homepage
628
Views
33
CrossRef citations to date
0
Altmetric
Original Articles

Endogeneity in Management Accounting Research: A Comment

Laurence Van Lent Tilburg University, the NetherlandsCorrespondence[email protected]
Pages 197-205 | Published online: 24 Apr 2007

Citations (33)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (4)

Khurshid M. Kiani. (2017) Financial Factors and Financial Crises: Evidence From Financial Statements of Mainland Chinese Firms. The Chinese Economy 50:1, pages 78-93.
Read now
Cristina Del Rio & Rafael Santamaria. (2016) Stock Characteristics, Investor Type, and Market Myopia. Journal of Behavioral Finance 17:2, pages 183-199.
Read now
Carolina Bona-Sánchez, Jerónimo Pérez-Alemán & Domingo Javier Santana-Martín. (2011) Ultimate Ownership and Earnings Conservatism. European Accounting Review 20:1, pages 57-80.
Read now
Robert H. Chenhall & Frank Moers. (2007) Endogeneity: A Reply to Two Different Perspectives. European Accounting Review 16:1, pages 217-221.
Read now

Articles from other publishers (29)

Giovanni-Battista Derchi, Antonio Davila & Daniel Oyon. (2023) Green incentives for environmental goals. Management Accounting Research 59, pages 100830.
Crossref
Robin Martin, David J. Hughes, Olga Epitropaki & Geoff Thomas. (2021) In pursuit of causality in leadership training research: A review and pragmatic recommendations. The Leadership Quarterly 32:5, pages 101375.
Crossref
Nishaal Prasad, David Hay & Li Chen. (2021) Internal audit use, earnings quality and external audit fees. Pacific Accounting Review 33:4, pages 474-504.
Crossref
Hakim Lyngstadaas. (2020) Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms. Journal of Management Control 31:4, pages 403-450.
Crossref
Habib-ur Rahman, Muhammad Waqas Yousaf & Nageena Tabassum. (2020) Bank-Specific and Macroeconomic Determinants of Profitability: A Revisit of Pakistani Banking Sector under Dynamic Panel Data Approach. International Journal of Financial Studies 8:3, pages 42.
Crossref
Alaa Mansour Zalata, Collins G. Ntim, Taufiq Choudhry, Ahmed Hassanein & Hany Elzahar. (2019) Female directors and managerial opportunism: Monitoring versus advisory female directors. The Leadership Quarterly 30:5, pages 101309.
Crossref
Habiba Al-Shaer & Mahbub Zaman. (2017) CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK. Journal of Business Ethics 158:1, pages 233-252.
Crossref
Vasilii Erokhin, Dmitry Endovitsky, Alexey Bobryshev, Natalia Kulagina & Anna Ivolga. (2019) Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia. Sustainability 11:11, pages 3139.
Crossref
Peter Agyemang-Mintah & Hannu Schadewitz. (2018) Audit committee adoption and firm value: evidence from UK financial institutions. International Journal of Accounting & Information Management 26:1, pages 205-226.
Crossref
Ebenezer Agyemang Badu & Kingsley Opoku Appiah. (2017) The effects of board experience and independence on mitigating agency conflict. Journal of Accounting in Emerging Economies 7:4, pages 445-467.
Crossref
Sebastian Goebel & Barbara E. Weißenberger. (2016) Effects of management control mechanisms: towards a more comprehensive analysis. Journal of Business Economics 87:2, pages 185-219.
Crossref
Jennifer Gippel, Tom Smith & Yushu Zhu. (2015) Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution. Abacus 51:2, pages 143-168.
Crossref
Collins G. Ntim, Sarah Lindop, Kofi A. Osei & Dennis A. Thomas. (2015) Executive Compensation, Corporate Governance and Corporate Performance: A Simultaneous Equation Approach. Managerial and Decision Economics 36:2, pages 67-96.
Crossref
Markus C. Arnold & Martin Artz. (2015) Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets. Accounting, Organizations and Society 40, pages 61-77.
Crossref
Joachim Gassen. (2014) Causal inference in empirical archival financial accounting research. Accounting, Organizations and Society 39:7, pages 535-544.
Crossref
Tom Sieber, Barbara E. Weißenberger, Tatjana Oberdörster & Jörg Baetge. (2014) Let’s talk strategy: the impact of voluntary strategy disclosure on the cost of equity capital. Business Research 7:2, pages 263-312.
Crossref
Romilda Mazzotta & Stefania Veltri. (2012) The relationship between corporate governance and the cost of equity capital. Evidence from the Italian stock exchange. Journal of Management & Governance 18:2, pages 419-448.
Crossref
Mustafa A. Dah, Melissa B. Frye & Matthew Hurst. (2014) Board changes and CEO turnover: The unanticipated effects of the Sarbanes–Oxley Act. Journal of Banking & Finance 41, pages 97-108.
Crossref
Ari Kuncara Widagdo & Susela Devi Suppiah. (2014) Determinants of compliance with audit committee rules: Evidence from Indonesia. Corporate Ownership and Control 12:1, pages 609-624.
Crossref
Frank H. Selto & Marc Cussatt. (2013) Discussion of Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking. Contemporary Accounting Research 30:4, pages 1333-1343.
Crossref
Jong-Seo Choi. (2012) Endogeneity Issues in Empirical Accounting Research. Management & Information Systems Review 31:4, pages 469-490.
Crossref
Martin Artz, Christian Homburg & Thomas Rajab. (2012) Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties. Accounting, Organizations and Society 37:7, pages 445-460.
Crossref
Christian Homburg, Ove Jensen & Alexander Hahn. (2012) How to Organize Pricing? Vertical Delegation and Horizontal Dispersion of Pricing Authority. Journal of Marketing 76:5, pages 49-69.
Crossref
Margaret A. Abernethy, Jan Bouwens & Laurence van Lent. (2010) Leadership and control system design. Management Accounting Research 21:1, pages 2-16.
Crossref
Chaur-Shiuh Young, Liu-Ching Tsai & Pei-Gin Hsieh. (2008) Voluntary Appointment of Independent Directors in Taiwan: Motives and Consequences. Journal of Business Finance & Accounting 35:9-10, pages 1103-1137.
Crossref
Christian Hofmann & Laurence van Lent. (2015) Organizational Design and Control Choices. SSRN Electronic Journal.
Crossref
Margaret A. Abernethy, Jan Bouwens & Laurence van Lent. (2009) Leadership and Control System Design. SSRN Electronic Journal.
Crossref
Anne-Marie Kruis & Sally K. Widener. (2009) An Examination of the Control System Used to Manage Autonomy. SSRN Electronic Journal.
Crossref
Roeland H. R. M. Aernoudts. (2008) On the Interplay between Strategy and Management Control Systems. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.