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Studies On Standardization Of Accounting Practices - An Assessment Of Alternative Institutional Arrangements - Preface
Preface
Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Discussion
U.S. Constitution, Accounting regulation, Judicial institutions, U.S. Congress
Studies On Standardization Of Accounting Practices - An Assessment Of Alternative Institutional Arrangements - A Synthesis
Synthesis
Perception of Accuracy As a Determinant of Information Value
Perception of Accuracy, Information value, Information systems, Decision making
On the Politics of Accounting Disclosure and Measurement: An Analysis of Economic Incentives
Disclosures, Standard setting process, Welfare effects of disclosure, Users of disclosures
A Descriptive Analysis of Select Input Bases of the Financial Accounting Standards Board
Time-Series Properties of Earnings: A Comparison of Extrapolative and Component Models
Cost allocation, Production process, Joint costs, Common costs
An Evaluation of Univariate Time-Series Earnings Models and Their Generalization to a Single Input Transfer Function
William S. Hopwood, James C. McKeown, An Evaluation of Univariate Time-Series Earnings Models and Their Generalization to a Single Input Transfer Function, Journal of Accounting Research, Vol. 19, No. 2 (Autumn, 1981), pp. 313-322
A Generalization of the API Methodology As a Way of Measuring the Association between Income and Stock Prices
Stock price reaction, Association studies, Abnormal performance index, Firm specific news