In this study, a model is introduced to explain the relation between the speed of market reaction to accounting … believed that the research proposed herein will increase our understanding about one particular causal link between accounting …

This study investigates whether alternative cash flow measures have an incremental information content over accounting … accounting variables into a return generating process. Based on the economic model, a new methodology, the spanning portfolio … approach is used to extract the information contained in the accounting measures of cash flow. This issue is first examined by …

An objective of both economic structural and accounting time-series literature has been to understand the economic … results in accounting time-series research regarding the barriers-to-entry and size variables is inconclusive for the former … accounting time-series research is the product differentiation variable. Due to its lack of variation across the sample no …

system of fiscal accountability developed by the Governmental Accounting Standards Board is too complex and technical for the … public, being beyond all but specially trained accountants and finance professionals. …. The problem of governmental accounting complexity is treated as one of systemic nature due to the needs of a broad range …