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The Determinants of Investor Valuation of R&D Expenditure in the Software Industry

Chiang, C. Catherine; Mensah, Yaw M. - In: Review of Quantitative Finance and Accounting 22 (2004) 4, pp. 293-313

This paper examines the cross-sectional variability in the market valuation of R&D expenditures in the pre-packaged computer software industry. Consistent with some prior research, this paper argues that R&D spending is valued heterogeneously by the stock market, and derives hypotheses regarding...

Persistent link: https://www.econbiz.de/10005542169

The effect of administrative pay and local property taxes on student achievement scores: Evidence from New Jersey public schools

Mensah, Yaw M.; Schoderbek, Michael P.; Sahay, Savita P. - In: Economics of Education Review 34 (2013) C, pp. 1-16

We theorized that student test score performance will be positively related to the percentage of school district revenues raised from local taxes and with salary levels of school district administrators. Using both fixed and random effects panel analyses, we examine data for 217...

Persistent link: https://www.econbiz.de/10010869467

The effect of the SEC's regulation fair disclosure on analyst forecast attributes

Yang, Rong; Mensah, Yaw M. - In: Journal of Financial Regulation and Compliance 14 (2006) May, pp. 192-209

Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure (Reg. FD) on analyst forecast performance for pre-Reg. FD closed-call (CLC) and open-call (OPC) firms compared with the non-conference-call (NCC) firms in the post-Reg. FD...

Persistent link: https://www.econbiz.de/10004987579

An empirical evaluation of analysts' herding behavior following Regulation Fair Disclosure

Mensah, Yaw M.; Yang, Rong - In: Journal of Accounting and Public Policy 27 (2008) 4, pp. 317-338

Persistent link: https://www.econbiz.de/10005546031

Adverse public policy implications of the accounting conservatism doctrine: The case of premium rate regulation in the HMO industry

Mensah, Yaw M.; Considine, Judith M.; Oakes, Leslie - In: Journal of Accounting and Public Policy 13 (1994) 4, pp. 305-331

Persistent link: https://www.econbiz.de/10005546049

Accounting issues in health care

Mensah, Yaw M. - In: Journal of Accounting and Public Policy 19 (2000) 1, pp. 3-7

Persistent link: https://www.econbiz.de/10005546063

Guest editorial

Mensah, Yaw M. - In: Journal of Accounting and Public Policy 15 (1996) 4, pp. 373-377

Persistent link: https://www.econbiz.de/10005546103

Auditors' decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong

Lam, Kevin C.K.; Mensah, Yaw M. - In: Journal of Accounting and Public Policy 25 (2006) 6, pp. 706-739

Persistent link: https://www.econbiz.de/10005546113

The informativeness of operating statements for commercial nonprofit enterprises

Mensah, Yaw M.; Chiang, Catherine C. - In: Journal of Accounting and Public Policy 15 (1996) 3, pp. 219-246

Persistent link: https://www.econbiz.de/10005546141

A reply to Randall E. LaSalle: "The civil justice system and going-concern audit reports: Comments on `Auditors' decision-making under going-concern uncertainties in low litigation...

Lam, Kevin C.K.; Mensah, Yaw M. - In: Journal of Accounting and Public Policy 25 (2006) 6, pp. 746-754

Persistent link: https://www.econbiz.de/10005546196