Knowledge that Transforms

Bertrand N. Horwitz, Richard Kolodny, [Discussion of The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures and Accounting for Research and Development Costs: The Impact on Research and Development Expenditures]: A Reply, Journal of Accounting Research, Vol. 18, Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions (1980), pp. 96-107

Auditing, Analytical review, Substantive test, Variations

Valuation, Valuation model, Arbitrage free Economy, Information production

Behavioral accounting, Student representativeness

Disclosures, Capital market equilibrium, Information production, Signaling

Information evaluation problem, Knowledge, Decision making

Disclosures, CSR, Voluntary disclosure, Disclosure quality

Lawrence D. Brown, John S. Hughes, Michael S. Rozeff, James H. Vanderweide, Expectations Data and the Predictive Value of Interim Reporting: A Comment, Journal of Accounting Research, Vol. 18, No. 1 (Spring, 1980), pp. 278-288

Auditing, Internal control system, Judgment variance, Experience

International accounting, Accounting differences, Earnings, National characteristics