Determining an Optimal Accounting Information System for an Unidentified User
Accounting Information systems, Decision making, Uncertainty, Information requirement
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The Auditor's Sampling Objectives: Four or Two?
The Predictive Ability of Alternative Parts of Interim Financial Statements
Frank K. Reilly, David L. Morgenson, Marilyn West, The Predictive Ability of Alternative Parts of Interim Financial Statements, Journal of Accounting Research, Vol. 10, Empirical Research in Accounting: Selected Studies 1972 (1972), pp. 105-124
A Study of Confidence Interval Financial Statements
Uncertainty, Financial reporting, Risk, Confidence intervals
Information Improvement Bounds
Information systems, Information, Information quality, Information Acquisition
Notes on the Estimation Problem in Financial Accounting
Allocation problem, Estimation, Brief-Owen model
The Semantic Dimensions of Financial Statements
External reporting, Semantics, Terminology
Effects of Discretionary Accounting Policy on Variable and Declining Performance Trends
Earnings smoothing, Accounting Changes, EPS, Performance patterns
An Empirical Study of the Role of Accounting Data in Performance Evaluation
Anthony G. Hopwood, An Empirical Study of the Role of Accounting Data in Performance Evaluation, Journal of Accounting Research, Vol. 10, Empirical Research in Accounting: Selected Studies 1972 (1972), pp. 156-182
Structural Equation Methods in the Social Sciences
[This survey of the use of structural equation models and methods by social scientists emphasizes the treatment of unobservable variables and attempts to redress economists' neglect of the work of Sewall Wright.]