... controllers have to work with detailed “facts and figures,” which have to be periodically provided and checked (Zimmerman, 2014), we surmise that they have to be highly disciplined to do their job well and become (more) engaged in managerial decision making. We expect that BU controllers need a focused...

...Sónia Paula da Silva Nogueira; Susana Margarida Faustino Jorge Purpose The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design...

... dividend levels. Capital investment and financing choices are likely to be invariant to the combined effects of a reduced corporate tax rate and a quarterly collection period. © Emerald Group Publishing Limited 2004 Share buy‐backs Decision making Advance corporation tax The impact of UK...