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The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases
Zechman, Sarah L Center - 2008
Managers must often trade off cash flow objectives with concerns about financial reporting when they structure economic activities. I examine whether managers consider voluntary disclosure, combined with the structuring decision, to alter this tradeoff by enhancing the transparency or...
Persistent link: https://www.econbiz.de/10009438464
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The effect of ESOP implementation on the value of large publicly held firms
Adamson, Stanley Ray - 1991
Accounting Research System (NAARS). Each of these firms implemented an ESOP between January 1972 and December 1986. Market return …
Persistent link: https://www.econbiz.de/10009438744
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The impact of affective reactions on managers' risky decision-making with accounting information
Moreno, Kimberly Kelly - 1998
accounting data. While prospect theory and considerable research indicate that decision makers are often risk averse (taking …
Persistent link: https://www.econbiz.de/10009468200
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Leases: Off-Balance Sheet Financing and the Strive for Transparency Today
Edman, Brian R - 2011
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …
Persistent link: https://www.econbiz.de/10009475121
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Public private partnerships: an exploratory study in health care
Sciulli, Nick - 2008
Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...
Persistent link: https://www.econbiz.de/10009478077
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Shareholder ratification of the auditor and audit market competition
Dao, Mai - 2009
In my dissertation, I examine factors associated with firms' submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit quality...
Persistent link: https://www.econbiz.de/10009460460
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The effects of trust and management incentives on audit committee judgments
Rose, A; Rose, J; Dibben, MR - 2010
We investigate the effects of audit committee members' dispositional trust and management incentives on audit committee judgments. Results of an experiment indicate that: (1) When management has incentives to manage earnings, less trusting audit committee members are more likely to support the...
Persistent link: https://www.econbiz.de/10009484284
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The implications of auditors' dispositional trust and career advancement opportunities for the detection of fraud
Rose, A; Rose, J; Dibben, MR - 2010
profession, wecollected dispositional trust measures from 53 graduate accounting students who planned toenter the auditing …
Persistent link: https://www.econbiz.de/10009484285
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Research Productivity of Accounting Academics in Challenging Times: A meta-analysis
Wills, DI; Ridley, GJ; Mitev, HM - 2008
increase the research productivity of higher education institutions. Such mechanisms have put pressure on accounting academics … accounting graduates leading to increased teaching loads.These developments make it timely to investigate the factors that affect … the research productivity of accounting academics. The research reported upon in this paper undertook a meta-analysis of …
Persistent link: https://www.econbiz.de/10009484321
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Modelling Factors Influencing the Research Productivity of Accounting Academics
Wills, DI; Ridley, GJ; Mitev, HM - 2008
This paper is one of a set of two that report upon a meta-analysis of international studies from accounting and related … accounting academics. These themes operate within a context with two others. …
Persistent link: https://www.econbiz.de/10009484322