The SEC's Influence on Accounting Standards: The Power of the Veto
Accounting standards, Standard setting process, SEC, Veto
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An Investigation of the Distribution of Power in the APB and FASB
APB, FASB, Power indices, Voting power
A Note on Computing Upper Error Limits in Dollar-Unit Sampling
Auditing, Sampling, Substantive test, Dollar-Unit sampling
Toward a Theory of Financial Accounting: Welfare and Public Information
Financial accounting, Welfare, Public information, Exchange economies
Feedback and Prediction Achievement in Financial Analysis
Financial analysis, Decision making, Human information Processing, Predictions
A Descriptive Study of Information Evaluation
Information evaluation model, Decision making, Lens model, Feedback
The Relative Information Content of the Release of Financial Results Data by Firms
Disclosures, Informational content, Abnormal returns, Trading volume
The Association between Municipal Market Measures and Selected Financial Reporting Practices
Credit ratings, Municipal bonds, Financial reporting, Monitoring
Equilibrium Warrant Pricing Models and Accounting for Executive Stock Options
Executive compensation, Executive stock options, Equilibrium warrant pricing model, APB opinion No. 25
Incentives for Segment Reporting
Segment reporting, FASB Statement No. 14, Mandatory disclosure, Net social benefits