Hospital Working Capital: An Empirical Study
Hospitals, Working capital, Non profit accounting, Funding
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A Note on the Interface between Compliance and Substantive Tests
Auditing, Sampling, Substantive test, Compliance
The Adjustment of Stock Prices to Announcements of Unanticipated Changes in Quarterly Earnings
O. Maurice Joy, Robert H. Litzenberger, Richard W. McEnally, The Adjustment of Stock Prices to Announcements of Unanticipated Changes in Quarterly Earnings, Journal of Accounting Research, Vol. 15, No. 2 (Autumn, 1977), pp. 207-225
Optimal Timing of Cost Information: Author's Correction
Cost information, Cost report, Timing, Expected value of information
Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes
Accounting changes, Nondiscretionary changes, Informational content, CAR
The Time Series of Annual Accounting Earnings
Annual earnings, Time-series, Random walk, Predictive ability
[Discussion of Fiscal Management of American Cities: Funds Flow Indicators]: A Reply
Group Preference Orderings for Audit and Valuation Alternatives: The Single-Peakedness Condition
Auditing, Possibility theorem, Valuation, Group preferences
Fiscal Management of American Cities: Funds Flow Indicators
Terry Nichols Clark, Fiscal Management of American Cities: Funds Flow Indicators, Journal of Accounting Research, Vol. 15, Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions (1977), pp. 54-94
The Time-Series Behavior of Quarterly Earnings: Preliminary Evidence
Quarterly earnings, Interim reporting, Time-series, Informational content