The development of meaning in accounting: an intertemporal study

Article Abstract:

The measurement of meaning is an important aspect of research in both psychology and education. Using a semantic differential based instrument, the present study examines the development of connotative meanings for certain accounting concepts. Specifically, it measures the change in (1) the meaning of those concepts, and (2) the cognitive structure within which those meanings are held, observed between two points in time (the commencement and conclusion of a MBA accounting course). (Reprinted by permission of the publisher.)

Meaning (Philosophy)

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Restrictive covenants and accounting information in the market for convertible notes: further evidence

Article Abstract:

This survey extends Whittred and Zimmer's (1986) survey of the restrictive covenants and accounting rules negotiated in debenture, unsecured and convertible note deeds by analyzing the contents of 84% of convertible note deeds issued between 1976 and 1985. The paper also examines negotiated reporting obligations and controls for regulatory effects on the covenants and accounting rules. Conclusions from the survey are compared to those of Whittred and Zimmer (1986). (Reprinted by permission of the publisher.)

Real covenants, Deeds

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Accounting research and policy making

Article Abstract:

This paper discusses the role of research information in policy making, describes some instances in which that information played an important role, and concludes with observations about ways to develop enhanced relationships between researchers and policy makers. (Reprinted by permission of the publisher.)

Accounting Methods, Financial Accounting Standards Board

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