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Juror decision-making in professional liability cases: A model and tests in the audit litigation setting

Kadous, Kathryn Kay - 1996

Auditors and other professionals currently face a litigation crisis. An important cause of this crisis is that auditors' decision and actions are evaluated in light of an ill-defined standard of care and in hindsight. In this dissertation, I develop a model of juror decision making for...

Persistent link: https://www.econbiz.de/10009477807

Financial reporting standards for pensions: The relationship between financial reporting and cash flow variables and changes in the interest rate assumption

Duffy, Wendy Ann - 1989

An issue that has long been of interest in financial accounting research is the question of whether firms take …

Persistent link: https://www.econbiz.de/10009477819

An investment center vs. a profit center: Capital investment under informational asymmetry

Chung, Moon-Chong - 1992

division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a …

Persistent link: https://www.econbiz.de/10009477820

The role of earnings announcements on preceding repurchase tender offers

Lee, Tae Hee - 1994

The purpose of this study is to examine how subsequent earnings information is used by investors in resolving residual uncertainty about preceding repurchase tender offer announcements.

Persistent link: https://www.econbiz.de/10009477826

Incremental information content of cash flow variables: A spanning approach

Kim, Moon Kyum - 1991

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 …

Persistent link: https://www.econbiz.de/10009477837

The incremental predictive ability of individual financial analysts

Giullian, Marc Andrew - 1996

Financial analysts are among the most influential group of users of financial accounting information. Because the FASB … has advocated usefulness as the "overriding criterion" (FASB, 1980, p.26) to judge accounting choices, accountants have a … stake in understanding this important group of financial statement users. The majority of existing accounting research …

Persistent link: https://www.econbiz.de/10009477856

The currency risk factor in international equity pricing

Gupta, Manoj - 1990

Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.

Persistent link: https://www.econbiz.de/10009477882

A theoretical investigation of mandatory auditor reports on internal control structures

Nekrasz, Frank - 1993

Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before...

Persistent link: https://www.econbiz.de/10009477885

Management earnings forecasts, security price variability, and the marginal information content of earnings announcements

Liu, Chao-Shin - 1992

The purpose of this study is to determine (1) whether management forecasts decrease the marginal information content of subsequent earnings announcements and (2) whether the market efficiently reflects the information contained in the management forecast. If management forecasts and subsequent...

Persistent link: https://www.econbiz.de/10009477911

Entry threat as a determinant of accounting earnings management

Kang, Byung-Min Andrew - 1995

The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as...

Persistent link: https://www.econbiz.de/10009477944