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1. Henry Rand Hatfield: Humanist, Scholar and Accounting
Educator.
ZEFF, STEPHEN A., Henry Rand Hatfield: Humanist, Scholar and Accounting Educator (Stamford, CT: JAI Press Inc. 2000, pp. 515, $78.50). The focus of this meticulously ... (PERIODICAL ARTICLE)
2. Inefficient Markets: An Introduction to Behavioral
Finance.
SCHLEIFER, ANDREI. Inefficient Markets: An Introduction to Behavioral Finance (Oxford: Oxford University Press, 2000, pp. 216, $19.95). This book provides a compelling overview of the ... (PERIODICAL ARTICLE)
3. Securities Price Consequences of the Private
Securities Litigation Reform...
I. INTRODUCTION In response to a perceived litigation explosion, Congress enacted the Private Securities Litigation Reform Act of 1995 (PSLRA), which increases restrictions on private ... (PERIODICAL ARTICLE)
4. The Effects of Domain Experience and Task Presentation
Format on...
I. INTRODUCTION The American Institute of Certified Public Accountants' (AICPA) CPA Vision Project--2011 and Beyond (AICPA 1999a) identifies information assurance as a core service that ... (PERIODICAL ARTICLE)
5. The Reversal of Abnormal Accruals and the Market
Valuation of Earnings...
Data Availability: The data used in this study are publicly available from the sources listed in the study. I. INTRODUCTION The role of accounting earnings ... (PERIODICAL ARTICLE)
6. The Mispricing of Abnormal
Accruals.
I. INTRODUCTION This paper examines the market pricing of Jones (1991) model-estimated abnormal accruals (often termed "discretionary accruals" in the prior literature) to test whether ... (PERIODICAL ARTICLE)
7. Strategic Interaction in Auditing: An Analysis of
Auditors' Legal...
I. INTRODUCTION This paper studies the economic consequences of auditors' legal liability in a setting where the quality of a firm's internal control system and ... (PERIODICAL ARTICLE)
8. The Effect of Missing a Quarterly Earnings Benchmark
on the CEO's Annual...
I. INTRODUCTION Recent empirical evidence suggests that managers adjust earnings to meet various benchmarks (e.g., Burgstahler and Dichev 1997; DeFond and Park 1997; Brown forthcoming; ... (PERIODICAL ARTICLE)
9. Tax-Motivated Expense Allocations by Nonprofit
Organizations.
I. INTRODUCTION This paper investigates the relation between income taxes and expense allocations made by tax-exempt, nonprofit organizations. Although nonprofits are generally exempt from income ... (PERIODICAL ARTICLE) | |
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1-9 (of 9) related articles
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