Similar Search Results

Electric Utility Stranded Costs: Valuation and Disclosure Issues

D'Souza, Julia; Jacob, John - In: Journal of accounting research 39 (2001) 3, pp. 495-512

Persistent link: https://www.econbiz.de/10006561751

ARTICLES - Financial Reporting - MELTDOWN -- OR NOT? -- FOR UTILITIES - With 53 utilities expected to incur almost (USD)33 billion in nuclear decommissioning expenses in the next 30 years, new rules on accounting for the retirement of long-lived assets -- If FASB adopts them -- Could have a profound effect on the electric utility industry

D'Souza, Julia; Jacob, John; Soderstrom, Naomi; … - In: Journal of accountancy : publication of the American … 189 (2000) 3, pp. 57-62

Persistent link: https://www.econbiz.de/10005896760

Policy Frameworks for Adaptation to Climate Change in Coastal Zones: The Case of the Gulf of Mexico

Levina, Ellina; Jacob, John; Bustillos, Luis Enrique Ramos - In: OECD Papers 7 (2007) 1, pp. 1-68

The aim of this paper is to identify and analyse policy frameworks that are important for facilitating adaptation to climate change impacts in coastal zones. The paper is based on a case study analysis of the Gulf of Mexico and examines two countries, the US and Mexico. It considers two climate...

Persistent link: https://www.econbiz.de/10008726337

Supply-side effects of the 150-hour educational requirement for CPA licensure

Jacob, John; Murray, Dennis - In: Journal of Regulatory Economics 30 (2006) 2, pp. 159-178

This study examines issues associated with professional licensure in the context of the recently implemented 150-hour educational requirement for CPA licensure. We base our hypotheses on prior professional licensure research in economics and accounting. The results show that the implementation...

Persistent link: https://www.econbiz.de/10005711211

Nuclear decommissioning costs : the impact of recoverability risk on valuation

D'Souza, Julia; Jacob, John; Soderstrom, Naomi Siegel - In: Journal of accounting & economics 29 (2000) 2, pp. 207-230

Persistent link: https://www.econbiz.de/10001527887

Why firms issue targeted stock

D'Souza, Julia; Jacob, John - In: Journal of financial economics 56 (2000) 3, pp. 459-483

Persistent link: https://www.econbiz.de/10001483322

Autocorrelation structure of forecast errors from time series models : alternative assessments of the causes of post-earnings announcement drift

Jacob, John; Lys, Thomas; Sabino, Jowell S. - In: Journal of accounting & economics 28 (1999) 3, pp. 329-358

Persistent link: https://www.econbiz.de/10001489471

The use of accounting flexibility to reduce labor renegotiation costs and manage earnings

D'Souza, Julia; Jacob, John; Ramesh, K. - In: Journal of accounting & economics 30 (2000) 2, pp. 187-208

Persistent link: https://www.econbiz.de/10006776448

Nuclear decommissioning costs: The impact of recoverability risk on valuation

D'Souza, Julia; Jacob, John; Soderstrom, Naomi S. - In: Journal of accounting & economics 29 (2000) 2, pp. 207-230

Persistent link: https://www.econbiz.de/10006777606

Cash balance pension plan conversions : an analysis of motivations and pension costs

D'Souza, Julia; Jacob, John; Lougee, Barbara - In: The journal of applied business research 29 (2013) 2, pp. 621-640

Persistent link: https://www.econbiz.de/10010117215