A MODEL OF ACCRUAL MEASUREMENT WITH IMPLICATIONS FOR THE EVOLUTION OF THE BOOK-TO-MARKET RATIO
Accruals, Book-to-Market ratio, Predictive ability, Abnormal earnings
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A MODEL OF ACCRUAL MEASUREMENT WITH IMPLICATIONS FOR THE EVOLUTION OF THE BOOK-TO-MARKET RATIO (VOL 33, PG 95, 1995)
Erratum
Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information
Interim reporting, Expectation-formation guidance, Auditing, Interim reviews
Ethical Reasoning in Accounting and Auditing.
Reviews the book `Ethical Reasoning in Accounting and Auditing,' by Lawrence A. Ponemon and David R.L. Gabhart.
The Effects of Income and Consumption Tax Regimes and Future Tax Rate Uncertainty on Proportional Savings and Risk-Taking.
Presents an experimental design examining the effect of income and consumption tax regimes and future tax rate on proportional savings and risk-taking. Results indicating that income tax regime reduces proportional savings and increase proportional risk-taking when compared to a consumption tax regime.
The Objectivity of Accountants' Litigation Support Judgments.
Examines accountants' objectivity when serving as a litigation specialist and expert witness on legal cases. Influence of possible conflicts of interest in litigation support role on professional objectivity; Influence of ethical reasoning and experience on accountants' objectivity.
Future Events: A Conceptual Study of Their Significance for Recognition and Measurement.
Reviews the book `Future Events: A Conceptual Study of Their Significance for Recognition and Measurement,' by Todd Johnson.
Equity Price Reaction to the Pronouncements Related to Accounting for Income Taxes.
Examines the equity price reaction to income increasing standards on accounting for income taxes, namely the Statements on Financial Accounting Standards (SFAS) No. 96 and No. 109. Hypothesis that significant positive abnormal returns should be observed around the Exposure Draft dates; Relation of equity price reaction to income effects and economic consequences.
Operating & Financial Review: Views of Analyst & Institutional Investors (Book)
Reviews the book `Operating and Financial Review: Views of Analysts and Institutional Investors,' by Pauline Weetman, Bill Collins and Elizabeth Davie.
Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process.
Reviews the book `Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process,' Robert Van Ripper.