An Empirical Analysis of the Regulation of the Defense Contracting Industry: The Cost Accounting Standards Board
Abstract
Cost Accounting Standards Board, Cost accounting, Defense Contracting, Operating cashflows
Integrity signals
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Cites
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Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Defense contractors incurred a net decline in shareholder wealth over the two years of congressional hearings preceding the establishment of the CASB.
“Defense contractors incurred a net decline in shareholder wealth over the two years of congressional hearings preceding the establishment of the CASB, consistent with the market viewing it as a deterrent to contractors' ability to extract excessive reimbursements from the government (Pownall, 1986).”
From Government Procurement and Changes in Firm Transparency (2021) · cites this paper as Pownall, 1986
The market viewed the establishment of the CASB as a deterrent to contractors' ability to extract excessive reimbursements from the government.
“Defense contractors incurred a net decline in shareholder wealth over the two years of congressional hearings preceding the establishment of the CASB, consistent with the market viewing it as a deterrent to contractors' ability to extract excessive reimbursements from the government (Pownall, 1986).”
From Government Procurement and Changes in Firm Transparency (2021) · cites this paper as Pownall, 1986
Cited by
Sorted by citations
Government Procurement and Changes in Firm Transparency
Samuels, D. (2021) · The Accounting Review · doi:10.2308/tar-2018-0343 · Cited by 175 · see citing works
- Authors
- Pownall, G.
- Corresponding author
- Pownall, Grace
- ORCID
- Pownall, Grace
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1986
- Volume
- 24
- Issue
- 2
- Pages
- 291
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2320891460
- Cited by
- 24
- References
- 0
- Citations by year
- 2026: 1 · 2025: 2 · 2024: 1 · 2021: 3 · 2020: 1 · 2018: 1 · 2017: 2 · 2016: 1 · 2013: 1
- FWCI
- 7.85
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Journal of Accounting Research (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Keywords
- defense contracting, cost accounting standards, operating cash flow, defense industry
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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