Economic Analyses and Accounting Techniques: Perspective and Proposals
Accounting techniques, Earnings, Firm performance, Systematic properties of accounting numbers
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The Decision-Theory Approach to Audit Sampling: An Extension and Application to Receivables Confirmation
Auditing, Sampling, Substantive test, Receivables
On the Variability of Accounting Income Numbers
Market returns, Accounting returns, Variability of earnings
Information Incentives in a Standard-Setting Model of Control
Incentives, Contracting, Specialist information, Profit sharing
Predicting Annual Net Earnings with Quarterly Earnings Time-Series Models
Quarterly earnings, Interim reporting, Time-series, Forecasting content
Integrating Audit Tests: Regression Analysis and Partitioned Dollar-Unit Sampling
Auditing, Sampling, Substantive test, Dollar-Unit sampling
A Methodology for Measuring the Understandability of Financial Report Messages
Disclosures, Cloze readability, Narrative disclosures, Understandability of disclosures
Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model
Lawrence D. Brown, Michael S. Rozeff, Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model, Journal of Accounting Research, Vol. 17, No. 1 (Spring, 1979), pp. 179-189
Communicating Financial Information Through Multidimensional Graphics
Financial reporting, Multidimensional Graphics, Schematic faces, Financial performance