S.

NO 1 2
NAME OF THE AUTHOR Robert S. Kaplan Ilia D. Dichev, John Graham
Campbell R. Harvey, Shiva
Rajgopal,

TYPE OF DOCUMENT Handbook of Journal of Accounting &

Management Accounting Economics
Research

TITLE Conceptual Foundations of Earnings Quality: Evidence from

the Balanced Scorecard the Field

YEAR 2009 2013

VARIABLES: Dependent Business Performance Earnings manipuulation

VARIABLES: Independent Management Decisions Earnings inconsistent with cash

flows, Deviation from norms,
Miscellaneous signals, Use of
subsidiaries and off-balance
entities, Basis for recognition of
income, especially revenue,

RESEARCH DESIGN Conceptual Paper Descriptive

SAMPLE SIZE Not Applicable 169 CFOs
DATA COLLECTION Not Applicable Survey, in-depth interviews
STATISTICAL METHODS Not Applicable pairwise correlations

DOMAIN OF STUDY Business Performance Earnings manipulation

measurement
 3 4 5
Pablo Fernandez Gary C. Biddle,a,b Robert M. Habibollah Nakhaei
Bowen,a James S. Wallacec

Journal of IESE Business School Journal of Applied Corporate Iranian Journal of Management
Finance Studies

EVA and Cash value added do
NOT measure shareholder value
creation
Evidence on EVA® Market value added and
traditional accounting criteria:
Which measure is a best
predictor of stock return in
Malaysian companies

2019 1999 2015

MVA Stock returns and firm values Stock return

EVA, NOPAT and WACC EVA Market value added (MVA), net
income (NI), net operational
profit after tax (NOPAT), and
earnings per share (EPS)

Descriptive Exploratory Descriptive

582 American companies 6,174 firm-years 3950 firm-year
Secondary data Secondary data Secondary Data
Correlation test of association, adjusted R- Panel regression method, R-
squared, regressions. square, Correlation, Redundant
& Hausman test, Cross-section
fixed effect panel multiple
regression

Corporate Performance Corporate Performance Financial Performance

measurement measurement measures
 6 7 8
Cristian Carini 1, Nicola Doron Nissim, Stephen H. Roland T. Rust, Katherine N. Lemon, & Valarie
Comincioli 2, Laura Poddi 3 and Penman
Sergio Vergalli 4,*

MDPI journals - Sustainability Review of Accounting Studies Journal of Marketing

Measure the Performance with RATIO ANALYSIS AND EQUITY Return on Marketing:
the Market Value VALUATION Using Customer Equity to Focus
Added: Evidence from CSR Marketing Strategy
Companies

2017 1999 2004

Economic performance (using RNOA - Return on Net Return on marketing investment
MVA, or the ROE/ROCE operating Assets
variables)

Amount of sales, intensity of
work, number of employees,
total asset ratio, long & short
term debt ratio
Sales Profit Margin, Asset
Turnover, Operating Liability
Leverage, Sales, Asset
Turnover
Inertia, Quality, Price, Convinence,
Community, Trust, Ad awareness,
Preferential treatment, Investment in loyalty
program, Image fits my personality, Ethical
standards, Community events, Corporate
citizenship, Information

Descriptive Predictive Descriptive

417 firms 58897 Firm year
Secondary Data Secondary Dtat
Regression Models, cross-sectional variation and
interpolation analysis, correlation, Spearman
Correlation Matrix of Ratios
96
Survey
Logit regression results, Principal
components regression, multicollinearity,

Impact of SCR on perforamance Ratio Analysis and its Relationship between financial & marketing
metrics & stock price preidctive ability startegy
 9 10
Edward I. Altman Edward I. Altman

The Journal of Finance Journal of Banking & Finance

Financial Ratios, Discriminant Analysis and PREDICTING FINANCIAL DISTRESS OF

the Prediction of Corporate COMPANIES: REVISITING THE Z-SCORE
Bankruptcy AND ZETA® MODELS

1968 2000
Possibility of Bankruptcy Possibility of Bankruptcy

XI =Working capital/Total assets Return on assets, Stability of earnings,

Xz = Retained Earnings/Total assets Debt service, Cumulative profitability,
X3=Earnings before interest and taxes/Total Liquidity,Size, Capitalization.
assets
&=Market value equity/Book value of total
debt
X5=Sales/Total assets

Predictive Predictive
sixty-six corporations 111
Secondary Data Secondary Data
accuracy-matrix, Discriminant Analysis. Discriminant Analysis, emerging market
scoring (EMS) model,

Ratio Analysis & Bankruptcy prediction Ratio Analysis & Bankruptcy prediction