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Accounting Horizons

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Issue Date: 03/01/2002

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1. The evolution of the knowledge professional. (Commentary). INTRODUCTION Wealth creation depends on knowledge work as never before, a change full of implications for those who provide information services. We argue that a ... (PERIODICAL ARTICLE) 2. Blending information and communication technology with accounting research. INTRODUCTION The purpose of this commentary is to explore how information and communication technologies (ICT) have forever changed many aspects of business and accounting practice ... (PERIODICAL ARTICLE) 3. "Political" lobbying on proposed standards: A challenge to the IASB. INTRODUCTION Now that the International Accounting Standards Board (IASB) has emerged from the restructuring of the International Accounting Standards Committee's (IASC) board, it seeks to ... (PERIODICAL ARTICLE) 4. The use of target prices to justify sell-side analysts' stock... SYNOPSIS: This study examines a sample of 103 sell-side analysts' reports to document the frequency with which analysts disclose target prices as justifications for their ... (PERIODICAL ARTICLE) 5. Going-Concern opinions in the "new" legal environment. SYNOPSIS: The Securities and Exchange Commission (SEC 2000) recently asserted that the litigation environment facing auditors has changed significantly since 1994, and that the reduced ... (PERIODICAL ARTICLE) 6. Accounting for tax benefits of employee stock options and implications for... SYNOPSIS: This paper examines how firms account for and report the tax benefits of employee stock options (ESOs). The tax benefits of ESOs reduce taxes ... (PERIODICAL ARTICLE) 7. Recommendations on hedge accounting and accounting for transfers of... Vincent, Linda INTRODUCTION This article summarizes some of the comments of the Financial Accounting Standards Committee of the American Accounting Association (hereafter the Committee) on ... (PERIODICAL ARTICLE)
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