Software Cost Accounting (Book).
Reviews the book "Software Cost Accounting," edited by Michiharu Sakurai.
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Cost Estimator's Reference Manual (Book).
Reviews the book "Cost Estimator's Reference Manual," by Rodney D. Stewart and Richard M. Wyskida.
New Books: An Annotated Listing.
The article presents explanatory notes on books related to accounting. Some of the books discussed in the article are as follows. "The Ultimate Rip-Off: A Taxing Tale," by Iris Weil Collett is designed for MBA students provides a clear conception on tax. "Accounting: The Language of Business," seventh edition, by Sidney Davidson, Clyde P. Stickney and Roman L. Weil contains glossary of accounting terms. "Handbook of Money and Capital Markets," by Alan Gart intends to provide insight to changing markets in which yield spreads are increasingly narrow.
Current Budgeting Practices in U.S. Industries (Book).
Reviews the book "Current Budgeting Practices in U.S. Industries," by Srinivasan Umapathy.
The Accounting Wars (Book).
Reviews the book "The Accounting Wars," by Mark Stevens.
Performance Assessments (Book).
Reviews the book "Performance Assessment," edited by Ronald A. Berk.
Analysts' Forecasts, Earnings, Variability, and Option Pricing: Empirical Evidence.
This study investigates empirical relations that are consistent with the hypothesis that variance in analysts' forecasts of earnings (i.e., disagreement among analysts) is useful as an ex ante measure of the market's aggregate uncertainty regarding a future earnings signal. We hypothesize and test for a positive association between the variance of analysts' forecasts and (1) the ex post magnitude of unexpected earnings. (2) the ex post variance of returns around the actual earnings announcement date. and (3) the average variance of return to maturity implied by prices of options maturing after the earnings announcement date. Our results generally confirm that the disagreement among analysts' earnings forecasts Is a useful Indicator of the market's aggregate uncertainty regarding future earnings announcements.
Popper's Methodology of Falsificationism and Accounting Research.
Poppers falsificationism is apparently being adopted as an Ideal by accounting researchers. For example, Christenson [1983] has criticized Watts and Zimmerman's [1978, 1979] theories for not conforming to Poppers approach. This paper argues that Poppers falsificationism should not be viewed as an attainable ideal by accounting researchers, and that standard of rigor and research and experimental design are sufficient to support Christenson's criticisms without recourse to Poppers methodology.
FMC Corporation's Use of Current Cost Accounting (Book).
Reviews the book "FMC Corporation's Use of Current Cost Accounting," by Julie H. Hertenstein.
SEC Disclosure Regulation Management Perquisites.
This study examines the joint effect of perquisite disclosure regulations and enforcement policies on changes in cash salary and bonus compensation paid to chief executive officers. It is hypothesized that the combined effect of an SEC perquisite disclosure requirement and the IRS policy of taxing perquisites as income causes a shift from perquisites to monetary compensation. A regression model is used to assess the changes in real compensation. The findings support the hypothesis that a change in the chief executive officers' compensation occurred as a result of the disclosure requirement and tax policies.