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Clandestine Accounting : Variable Interest Entity Consolidation, Financial Leverage and Tax Shelter Participation

Dickinson, Victoria - 2014

We use event study techniques to investigate market participants' ex ante perceptions regarding the benefits and burdens of Interpretation Nos. 46 and 46R, Consolidation of Variable Interest Entities, an Interpretation of ARB No. 51 (FIN 46/R). The evidence suggests investors believed the costs...

Persistent link: https://www.econbiz.de/10012709304

Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage

Dickinson, Victoria; Sommers, Gregory A. - In: Journal of Business Finance & Accounting 39 (2012) 3-4, pp. 360-398

Persistent link: https://www.econbiz.de/10010543813

Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage

Dickinson, Victoria; Sommers, Gregory A. - In: Journal of business finance & accounting : JBFA 39 (2012) 3, pp. 360-399

Persistent link: https://www.econbiz.de/10009960345

Problems evaluating sales representative performance? - Try activity-based costing

Dickinson, Victoria; Lere, John C. - In: Industrial marketing management : the international … 32 (2003) 4, pp. 301-308

Persistent link: https://www.econbiz.de/10006256399

The accounting and market consequences of accelerated share repurchases

Dickinson, Victoria; Kimmel, Paul; Warfield, Terry - In: Review of accounting studies 17 (2012) 1, pp. 41-72

Persistent link: https://www.econbiz.de/10009835151

Bioscience Company: Accounting for Idle Plant Assets

Dickinson, Victoria; Kimmel, Paul; Warfield, Terry - In: Issues in accounting education 26 (2011) 1, pp. 155-163

Persistent link: https://www.econbiz.de/10008884482

Cash Flow Patterns as a Proxy for Firm Life Cycle

Dickinson, Victoria - In: The accounting review : a journal of the American … 86 (2011) 6, pp. 1969-1995

Persistent link: https://www.econbiz.de/10009808981

Developmental aspects of China’s trade pattern: The role of imported intermediate goods

Berdell, John; Dong, Qi - In: Frontiers of Economics in China 6 (2011) 4, pp. 556-567

Persistent link: https://www.econbiz.de/10009400121