An evaluation of AICPA tests for predicting the performance of accounting majors
Article Abstract:
The marginal contribution of scores on American Institute of Certified Public Accountants (AICPA) level I achievement and aptitude tests in predicting student performance in upper division courses is examined. Three performance measures are examined: all upper division course marks, grades in upper division accounting courses, and a binary variable indicating whether a student obtained a grade C or less in an upper division accounting course. Results for each of the three measures revealed that the AICPA scores did not improve substantially the predictive ability of models that included lower division marks.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1987
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Selection of GAAP or RAP in the savings and loan industry
Article Abstract:
The Federal Home Loan Bank Board for Savings and Loans (S&L) in the beginning of the 1980s allowed the S&L industry to use regulatory accounting principles with respect to loss recognition instead of generally accepted accounting principles (GAAP). Why this decision was allowed is examined by analyzing elements affected by the accounting policies in the S&L industry. Research results support the notion that the S&L industry chose to violate GAAP when regulatory limitations developed a conflict between the economic welfare of firms and GAAP requirements.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1989
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The information in governmental annual reports: a contemporaneous price reaction approach
Article Abstract:
The effects of government annual reports on the bond market are examined by observing the bond pricing changes that occur around the government annual report release date. The results do not show any empirical evidence that bond prices are adjusted on the information provided in government annual reports, but there is evidence that the market reacts significantly to new bond issues and rating announcements.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1989
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