hypothesis afore mentioned, specifically about the effects of the accruals components over the earnings persistence. …

Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns …-sectional findings, there is no indication that aggregate operating accruals is a negative time series predictor of stock market returns … addition, innovations in accruals are negatively contemporaneously associated with market returns, suggesting that changes in …

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

The goal of this study is to ask whether investors learn differently from gains (positive news) versus losses (negative …. Within individual, learning from gains versus losses, or during active versus passive involvement, are not perfectly …

two results: (1) evidence of the endowment effect exists in that risk seeking behavior following losses is less severe for … 'out of pocket' losses as opposed to foregone gain. We did not find support for the prediction that bidders recoil from … future losses following a realized loss (i.e., become more risk averse); and (2) a form of gamblers fallacy termed the …