Retiree Health Benefits: Field Test of the FASB Proposal.
Abstract Reviews the book `Retiree Health Benefits: Field Test of the FASB Proposal,' by Coopers & Lybrand.
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A comment on "Accounting Method Choice in the Software Industry"
Abstract Comments on Mark Trombley's conclusions in his paper `Accounting Method Choice in the Software Industry,' published in the July 1989 issue of `The Accounting Review.' Auditor effect on early adoptions; Size effect on early adoptions.
The Design and Implementation of Administrative Controls: A Guide for Financial Executives.
Abstract Reviews the book `The Design and Implementation of Administrative Controls: A Guide for Financial Executives,' by John P. Fertakis.
Taxation, Technology and the User Cost of Capital.
Abstract Reviews the book `Taxation, Technology and the User Cost of Capital,' by Erik Biorn.
Accounts, Accounting and Accountability: Essays in Memory of Peter Bird.
Abstract Reviews the book `Accounts, Accounting and Accountability: Essays in Memory of Peter Bird,' by G. MacDonald and B.A. Rutherford.
Economic Accounting.
Abstract Reviews the book `Economic Accounting,' by Diran Bodenhorn.
Accounting Research Directory: The Database of Accounting Literature.
Abstract Reviews the book `Accounting Research Directory: The Database of Accounting Literature, Second Edition,' by Lawrence D. Brown, John C. Gardner et al.
Accounting Changes and Earnings Predictability.
Abstract Prior studies of the adoption of LIFO, SFAS No. 34, and APBO No. 18 document a significant positive association between security analysts' forecast errors and the current year earnings effect of changes in accounting method. Examination of a sample of largely unstudied and diverse accounting changes, using different sources of forecasts, allows evaluation of the pervasiveness and robustness of these earlier findings. Prior work is extended by considering a variety of voluntary and mandatory changes, the extent of prior disclosure of information regarding the change, the nature of forecast revisions during the year of the change, and by comparing the bias and dispersion of forecasts in change years to that in non-change years. Tests using a firm as its own control in a matched-pairs design control for industry and firm-specific factors. Consistent with prior work, the results of this study suggest that analysts do not fully revise their forecasts for the current year's earnings effect of changes in accounting method. A positive, but generally insignificant, association between forecast errors and the earnings effect of changes is reported. Both forecast errors and the dispersion of forecasts are greater in the year of an accounting change than in non-change years, particularly in the absence of prior information regarding the change. A significant negative association is reported between the revision in analysts' forecasts and the impact of an accounting change on income. This observed relation is consistent with managers adopting accounting changes with an income smoothing motivation.
Auditing Symposium IX: Proceedings of the 1988 Touche Ross/University of Kansas Symposium on Auditing Problems.
Abstract Reviews the book `Auditing Symposium IX: Proceedings of the 1988 Touche Ross/University of Kansas Symposium on Auditing Problems,' edited by Rajendra P. Srivastava and James E. Rebele.
A Reply to "A Comment on 'The Effects of the Thor Power Tool Decision on the LIFO/FIFO Choice''.
Abstract Replies to the comments of A. Seetharaman and T.D. Englebrech on the 1987 article `The Effect of the Thor Power Tool Decision on the LIFO/FIFO Choice,' in the October 1990 issue of `The Accounting Review.' Potential problem with Standard Industry Classification code 3714; Sample selection criteria used; Appropriateness of Fisher's Exact Test in the analysis.