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Issue Date: 12/01/2002

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1-6 (of 6) related articles Sort by: Relevance \| Date Items per page
1. Recommendations on disclosure of nonfinancial performance measures. INTRODUCTION This article summarizes comments of the Financial Accounting Standards Committee of the American Accounting Association (hereafter the Committee) on issues related to disclosure of ... (PERIODICAL ARTICLE) 2. A pathology of the Independence Standards Board's conceptual framework... ISB to cease operations after making major contributions to the resolution of difficult and longstanding auditor independence issues. (AICPA 2001b) With that headline, the Independence ... (PERIODICAL ARTICLE) 3. Financial reporting at a crossroads. (Commentary). INTRODUCTION Today, the institutions responsible for financial reporting in our capital markets are reeling from the fall-out of financial-reporting scandals of colossal proportions. Reports on ... (PERIODICAL ARTICLE) 4. Knowing what others know: common knowledge, accounting, and capital... SYNOPSIS: The concept of common knowledge concerning higher orders of knowledge has seen exciting new developments in the fields of philosophy, game theory, statistics, economics, ... (PERIODICAL ARTICLE) 5. Disclosures in audit committee charters and reports. SYNOPSIS: In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and ... (PERIODICAL ARTICLE) 6. The impact of split adjusting and rounding on analysts' forecast error... SYNOPSIS: This study finds that analysts' forecast data files, commonly used by accountants and financial analysts to estimate market expectations about earnings announcements, contain inaccurate ... (PERIODICAL ARTICLE)
1-6 (of 6) related articles Sort by: Relevance \| Date Items per page

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