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Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …
Persistent link: https://www.econbiz.de/10009457462
not investigated the impact of natural calamities like flood and drought on accounting choices. This paper makes an … original contribution to the accounting literature by documenting evidence on the extent to which an act of nature, over which … management has little or no control, can influence accounting choices. …
Persistent link: https://www.econbiz.de/10009441642
With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …
Persistent link: https://www.econbiz.de/10009475118
finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting …. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance … financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health …
Persistent link: https://www.econbiz.de/10009477408
There has been limited accounting history research in the areas of nonprofit organisations and women in a non …-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit … unknown about the struggle to develop appropriate accounting practices in the context of organisational culture and history …
Persistent link: https://www.econbiz.de/10009457562
We correlate analysts' forecast errors with temporal variation in investor sentiment. We find that when sentiment is high, analysts' forecasts of one-year-ahead earnings and long-term earnings growth are relatively more optimistic for "uncertain" or "difficult-to-value" firms. Adding these...
Persistent link: https://www.econbiz.de/10010990620
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