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Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there is no indication that aggregate operating...
Persistent link: https://www.econbiz.de/10005836004
, farm management and accounting. Good consultants, new products, goal settings and campaigns are described. …
Persistent link: https://www.econbiz.de/10005805080
, regulators and standard setters such as the International Accounting Standards Board express a strong preference for using quoted … pricing model, and discuss why a risk measurement approach that makes use of fundamental (accounting) information could serve …
Persistent link: https://www.econbiz.de/10011149186
This is a proposal to restate the theory of capital along critical Marxian lines aimed at providing a better integration of the theory of capital with the theory of money and finance. The time value of money must be properly accounted for. An analytical method is proposed to accomplish this...
Persistent link: https://www.econbiz.de/10011259280
may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …
Persistent link: https://www.econbiz.de/10011259835
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 …
Persistent link: https://www.econbiz.de/10011260466
Many accounting studies have investigated the effects of differences in evaluative style on subordinate managersâ … which a superior uses and relies on accounting performance measures when evaluating subordinate managers’ performance. The … literature on this concept of evaluative style has become known as RAPM (reliance on accounting performance measures). Recently …
Persistent link: https://www.econbiz.de/10008867513
Timely financial reporting is an essential ingredient for a well-functioning capital market. This study has two objectives. The first one is to measure the extend of timeliness of financial reporting in a developing country, Turkey. The second one is to establish the impact of both company...
Persistent link: https://www.econbiz.de/10008876870
price difference account, to which is recorded the share supply. In order to the capitalization of stocks accounting …
Persistent link: https://www.econbiz.de/10009025316
general definition, the International Accounting Standards come with specific elements connected to the recognition of the …
Persistent link: https://www.econbiz.de/10009147685