The Effect of General Price-Level Adjustments on the Predictive Ability of Financial Ratios
GPP accounting, Predictive ability, Financial ratios, Company failure
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An Evaluation of the Effectiveness of Some Cost Variance Investigation Models
Cost variance, Multi-observation models, Investigation costs
The Effect on Predictive Ability of Reducing the Number of Observations on a Time-Series Analysis of Quarterly Earnings Data
Kenneth S. Lorek, James C. McKeown, The Effect on Predictive Ability of Reducing the Number of Observations on a Time-Series Analysis of Quarterly Earnings Data, Journal of Accounting Research, Vol. 16, No. 1 (Spring, 1978), pp. 204-214
Corporate Signaling, External Accounting, and Capital Market Equilibrium: Evidence on Dividends, Income, and Extraordinary Items
Nicholas J. Gonedes, Corporate Signaling, External Accounting, and Capital Market Equilibrium: Evidence on Dividends, Income, and Extraordinary Items, Journal of Accounting Research, Vol. 16, No. 1 (Spring, 1978), pp. 26-79
Disclosure of Estimates of Holding Gains and the Assessment of Systematic Risk
A. Rashad Abdel-Khalik, James C. Mckeown, Disclosure of Estimates of Holding Gains and the Assessment of Systematic Risk, Journal of Accounting Research, Vol. 16, Studies on Changes in General and Specific Prices: Empirical Research and Public Policy Issues (1978), pp. 46-77
Segment Reporting and the EEC Multinationals
Segment reporting, Quantitive significance criteria, FASB standards, EEC
Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid
Ron Weber, Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid, Journal of Accounting Research, Vol. 16, No. 2 (Autumn, 1978), pp. 368-388
Accuracy of Exchange Valuation Rules
Valuation, Exchange valuation set, Cost-benefit analysis, Exchange prices
A Maximum Entropy Approach to the Choice of Asset Depreciation
Depreciation, Asset valuation, Cost allocation, Depreciation distribution
The Disclosure of Capitalized Lease Information and Stock Prices
Leases, Capitalized leases, Disclosures, SEC Rule 3-16