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 …

This study examines the response of Korean steel firms after being assessed antidumping duties in the United States ….S. and have had to adjust their strategies accordingly. This study examines traditional alternatives to counter antidumping … there is a positive, yet insignificant, relationship between U.S. antidumping duties and Korean steel exports to an …

Many studies have shown a relationship between antidumping duty and collusion. These studies, however, only focus on … firms. This dissertation explores how the antidumping duty on downstream goods can affect collusive behavior in an upstream … effect of the antidumping duty on collusive behavior. Under a set of discount rate, whether is influenced by a tariff or the …

This dissertation analyzes the trading effects and the politics of antidumping. The first essay empirically examines … the influence of partisanship on antidumping. I show that an increase in the leftist orientation of the government makes … labor intensive industries less likely to file an antidumping petition. I also demonstrate that the increase in the leftist …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

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 …

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 curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …

first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …