To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this … descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

of the work itself. During his lecture, he talks about: accounting tools, Fiat car designers, Japan and retirement …, Alfred Sloan and customers, the sequence of functional work, accounting and its functions, personnel as an operating function …, center office staff, General Motors and its levels of management, the need for clarity and discipline when working with …

presence of voluntary disclosures in the form of management earnings forecasts. …

hypothesized to more frequently use impression management. Seven undergraduate accounting students used content analysis procedures …This research examines the use of impression management in MD&A disclosures. Publicly traded firms are required by the … reports under item 303 of Regulation S-K, Management's Discussion and Analysis of Financial Condition and Results of …

Traditionally, there are two major parties in the public accounting profession: auditors and clients. Recently, due to … the rapid growth of management advisory services (MAS), consultants with special expertise have emerged as an important … third party to be reckoned with. In the meantime, due to CPA firms' increasing financial dependence upon MAS, accounting …

the likelihood that management will use DAs to smooth income or manipulate earnings. … the likelihood that management will use DAs to smooth income or manipulate earnings. …

This study examines the importance of board of director characteristics on the relationship between accounting earnings … and security returns. Extant literature has shown that the strength of the relationship between accounting earnings and … security returns is negatively related to the noise contained in the reported earnings. Management has considerable discretion …