The relation between perceived accounting quality and economic characteristics of the firm
Article Abstract:
A study was done to evaluate the relation between perceptions of firms' accounting quality to its economic characteristics. Results show that accounting quality is related to earnings and other vital accounting characterisitics of a firm. Findings also show that firms with high accounting quality which announce earnings generate greater response coefficients than low accounting quality firms.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1992
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Non-US firms' Accounting Standards choices
Article Abstract:
Issues concerning the choices made by non-United States companies with reference to their accounting standards are discussed. An investigation of the factors affecting the firms' voluntarily recording of financial information is presented and the results are described.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2001
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Fair-value accounting: a cautionary tale from Enron
Article Abstract:
An evaluation of fair value accounting is presented, in the light of its implications on Enron's failure.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2006
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- Abstracts: The relationship between accounting earnings and bond returns. The usefulness of financial and nonfinancial performance information in resource allocation decisions
- Abstracts: The spirit of leadership and a commitment to quality transform SSM Health Care system. Systemic versus nonsystemic approaches to quality improvement
- Abstracts: Commonalities between added value ratios and traditional return on capital employed. The effect of a potential borrower's reporting reputation and financial condition on commercial loan officers' estimates of forecast bias and subsequent loan recommendations