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Changing perceptions behind the corporate report
Relationship between Accounting and the Internal Rate of Return Measures
Internal rate of return, Accounting Rate of Return, Asymptotic limit, Capital budgeting
Expert Judgment in Audit Program Planning
Auditing, Professional Judgement, Expert judgement, Consensus
A Synthesis: Accounting and Behavioral Science
Behavioral Science, Rationality, Judgment, Behavioral decision making
The validity of selected surrogate measures of human resource value: A field study
Liberalism in the Theory of Social Choice
Journal Article Liberalism in the Theory of Social Choice Get access M. J. Farrell M. J. Farrell Gonville and Caius College, Cambridge Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 43, Issue 1, February 1976, Pages 3–10, https://doi.org/10.2307/2296595 Published: 01 February 1976 Article history Received: 01 July 1974 Accepted: 01 February 1975 Published: 01 February 1976
Corporate social accounting in the United States of America: State of the art and future prospects
Is Collusion Profitable?
Investor Behavior and Changes in Accounting Methods
Several studies have investigated the reaction of the stock market to a firm's changing its method of accounting for external reporting purposes. By contrast, this study investigates the reaction of proper subsets of the stock market to changes in accounting methods–specifically, the reaction of the set of investors in the common stock of the firm which has changed its accounting measurement rules.