The Effect of Causality and Specificity on Data Use
Accounting Research, Data usage, Causality
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Forecasts, Auditor Review, and Bank Loan Decisions
Management forecasts, Auditing, Loan decisions, Audited management forecasts
Depreciation Expense and the Effect of Inflation
Depreciation, Inflation, Price levels, Assets' useful lives
The Experimental Design of Classification Models: An Application of Recursive Partitioning and Bootstrapping to Commercial Bank Loan Classifications
M. Laurentius Marais, James M. Patell, Mark A. Wolfson, The Experimental Design of Classification Models: An Application of Recursive Partitioning and Bootstrapping to Commercial Bank Loan Classifications, Journal of Accounting Research, Vol. 22, Studies on Current Econometric Issues in Accounting Research (1984), pp. 87-114
Economic Incentives and the Choice of State Government Accounting Practices
Governmental accounting, State government, Disclosures, Auditor selection
An Empirical Assessment of the Impact of SEC Nonaudit Service Disclosure Requirements on Independent Auditors and Their Clients
Auditing, Auditor independence, Management Advisory Services, ASR No. 250
The Information Content of Current Cost Income Relative to Dividends and Historical Cost Income
Current cost income, Dividends, Historical Cost income, Informational content
Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements
Earnings announcements, Disclosures, Timeliness, Stock price reaction
Multidimensional Scaling Measurement and Accounting Research
Multidimensional scaling, Measurement, Accounting research
Accounting Numbers and Socioeconomic Variables As Predictors of Municipal General Obligation Bond Ratings
Municipal bond rating, Socioeconomic variables, Accounting numbers