Directory of International Sources of Business Information.
Reviews the book `Directory of International Sources of Business Information,' by Sarah Ball.
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The US Accounting Profession in the 1890s and Early 1900s.
Reviews the book "The US Accounting Profession in the 1980s and Early 1900s," edited by Stephen A. Zeff.
Activity Costing for Decisions.
Reviews the book "Activity Costing for Decisions," by George J. Staubus.
Accounting Education and Research to Promote International Understanding: The Proceedings of the Sixth International Conference on Accounting Educations.
Reviews the book "Accounting Education and Research to Promote International Understanding: The Proceedings of the Sixth International Conference on Accounting Education," edited by Kyojiro Someya.
A Perspective on the Stock Market's Fixation on Accounting Numbers.
Discusses whether stock prices are set by investors who are fixated on accounting numbers. Functional fixation hypothesis (FFH); FFH and price formation in competitive markets; Empirical evidence.
Accounting from the Outside.
Reviews the book `Accounting From the Outside,' edited by Anthony G. Hopwood.
Economic Sufficiency and Statistical Sufficiency in the Aggregation of Accounting Signals.
Management accountants are often required to construct measures of performance of individual managers by aggregating several accounting numbers (signals). We show that the same method of aggregation will rarely be used for evaluating the performance of different managers. Instead, the method of aggregation will vary with the specific preference functions of individual managers and the corresponding action choices induced by the owner. Such an optimal aggregate always exists but is not, in general, a sufficient statistic for the individual signals with respect to the agent's effort. We further show that, in most cases, using all the information in the sufficient statistic makes the principal strictly worse off. The analysis provides insights into a different statistical approach for evaluating nonsufficient aggregates based on the signal to noise ratio of the individual signals that are aggregated.
Auditors' Assessments of the Likelihood of Error Explanations in Analytical Review.
Discusses auditors' assessments of the likelihood of error explanations in analytical review of financial statement relations. Role of alternative explanations; Number and strength of alternatives; Errors used as alternative explanations; Strength-ranking tasks.
Computer-Intensive Methods for Testing Hypothesis: An Introduction.
Reviews the book `Computer-Intensive Methods for Testing Hypothesis: An Introduction,' by Eric W. Noreen.
The Improvement of Corporate Financial Performance.
Reviews the book `The Improvement of Corporate Financial Performance,' by Sherman L. Lewis.