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Communication
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DellaVigna, Stefano
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392
Critical perspectives on accounting : an international journal for social and organizational accountability
320
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242
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236
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187
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
176
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143
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129
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111
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107
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Europäische Hochschulschriften / 5
96
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European research studies
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ECONIS (ZBW)
67
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1
Data Analysis,
Communication
, and Control
Welsch, Roy E.
-
1974
The role of data analysis in
communication
, persuasion, and decision-making is discussed. Some problems with current … data-analysis practice are presented, including
communication
, complex models, large data bases, one-pass processing, rigid …
Persistent link: https://www.econbiz.de/10012479059
Saved in:
2
Chapter 11
Bebchuk, Lucian Arye
-
1998
This essay surveys the literature on Chapter 11. I start by discussing the objectives by which the performance of corporate reorganization rules is to be judged and then consider the fundamental problem of valuation that arises in corporate reorganization. I next turn to examine the performance...
Persistent link: https://www.econbiz.de/10012472332
Saved in:
3
Generational Accounts - A Meaningful Alternative to Deficit
Accounting
Auerbach, Alan J.
-
1991
are projected to pay to the government now and in the future. The generational
accounting
system represents an alternative …
Persistent link: https://www.econbiz.de/10012475431
Saved in:
4
Signaling and
Accounting
Information
Myers, Stewart C.
-
1989
This paper develops a signaling model in which
accounting
information improves real investment decisions. Pure cash …' interests.
Accounting
by prespecified, "objective" rules alleviates the underinvestment problem …
Persistent link: https://www.econbiz.de/10012475844
Saved in:
5
Bank Deregulation,
Accounting
Systems of Exchange, and the Unit of Account : A Critical Review
McCallum, Bennett T.
-
1985
most transactions are carried out through an
accounting
system rather than any tangible medium of exchange, and (iii …
Persistent link: https://www.econbiz.de/10012477512
Saved in:
6
Mandated Financial Reporting and Corporate Innovation
Breuer, Matthias
-
2019
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their financial statements reduces firms' innovative...
Persistent link: https://www.econbiz.de/10012480236
Saved in:
7
Research in
Accounting
for Income Taxes
Graham, John
-
2010
This paper comprehensively reviews
Accounting
for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10012462987
Saved in:
8
Bank-Tax Conformity for Corporate Income : An Introduction to the Issues
Hanlon, Michelle
-
2005
This paper discusses the issues surrounding the proposals to conform financial
accounting
income and taxable income …. The two incomes diverged in the late 1990s with financial
accounting
income becoming increasingly greater than taxable … of earnings management for financial
accounting
and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012467620
Saved in:
9
Exchange Rate Pass-Through, Currency of Invoicing and Market Share
Devereux, Michael B.
-
2015
This paper investigates the impact of market structure on the joint determination of exchange rate pass- through and currency of invoicing in international trade. A novel feature of the study is the focus on market share of firms on both sides of the market--that is, exporting firms and...
Persistent link: https://www.econbiz.de/10012457255
Saved in:
10
Dodging the Taxman : Firm Misreporting and Limits to Tax Enforcement
Carrillo, Paul
-
2014
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,...
Persistent link: https://www.econbiz.de/10012458041
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