A Unified Theory of Depreciation
Depreciation, Replacement costs, Asset valuation
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The Effects of Human Asset Statements on the Investment Decision: An Experiment
Human resources, Human capital, Investments, Financial statements
Chronology of Significant Developments in the Establishment of Accounting Principles in the United States, 1926-1972
Stephen A. Zeff, Chronology of Significant Developments in the Establishment of Accounting Principles in the United States, 1926-1972, Journal of Accounting Research, Vol. 10, No. 1 (Spring, 1972), pp. 217-227
Trials and Tribulations of the Researcher: A Case Study
Vincent C. Brenner, Ronald M. Copeland, Paul E. Dascher, Arthur J. Francia, Ronald J. Patten, Robert H. Strawser, Trials and Tribulations of the Researcher: A Case Study, Journal of Accounting Research, Vol. 10, No. 1 (Spring, 1972), pp. 195-199
The Materiality of Research and Development Expenditures
R&D, Materiality, Capitalization, Resource allocation decision
Factors Influencing Success on the CPA Examination
Auditing, CPA Examination, Success factors, School record
The Effect of Aggregation on Decision Making Success: A Laboratory Study
The Predictive Content of Interim Reports-A Time Series Analysis
Interim reporting, Predictive power, Forecasting, Time-series
Determining an Optimal Accounting Information System for an Unidentified User
Accounting Information systems, Decision making, Uncertainty, Information requirement