TQC for Accounting: A New Role in Companywide Improvement.
Reviews the book `TQC for Accounting: A New Role in Companywide Improvement,' by Takashi Kanatsu.
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The Accounting Profession in America.
Reviews the book `The Accounting Profession in America,' by Frederic M. Stiner Jr. M. Susan Stiner and Ichiro Shiina.
Australian Company Financial Reporting: 1990.
Reviews the book `Australian Company Financial Reporting: 1990,' by J.B. Ryan, B.H. Andrew, M.J. Gaffikin and T. Heazlewood.
Current Trends in Cost of Quality: Linking the Cost of Quality and Continuous Improvement.
Reviews the book `Current Trends in Cost of Quality: Linking the Cost of Quality and Continuous Improvement,' by John Hawley et al.
Interim Financial Reporting: A Continuous Process.
Reviews the book "Interim Financial Reporting: A Continuous Process," by M.R. Lambert, D.H. Cartwright, J.S. Cunningham, M.H. O'Connor and M. Walsh.
The Stock Market Reaction to Performance Plan Adoptions.
Examines the stock market reaction to the adoption of long-term compensation agreements for top management that are based on accounting goals. Method of study; Reaction observed for the adopting firms due to the impending shareholders' meeting rather than to the performance plan adoption per se; Caution in the interpretation of announcements made around the time of the annual shareholders' meeting.
Encyclopaedia of Accounting.
Reviews the book `Encyclopaedia of Accounting,' edited by George Lisle.
The Role of the Accounting Rate of Return in Financial Statement Analysis.
Focuses on the use of the accounting rate of return (ARR) in evaluating the financial performance of companies in the United States. Relationship between accounting and economic rates of return; Derivation of accounting-based formula for the present value of a firm; Simplification with constant ARR and constant growth; Uses and limitations of derived equations in financial analysis.
Exploring the Controversy Over Corporate Restructuring.
Reviews the book `Exploring the Controversy Over Corporate Restructuring,' by John D. Martin and John W. Kensinger.
Making Corporate Reports Valuable: A Survey of Corporate Reporting Practices by Major U.K. Companies.
Reviews the book `The Costing Heritage: Studies in Honor of S. Paul Garner,' by O. Finley Graves.