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The Incremental Value of Qualitative Fundamental Analysis to Quantitative fundalmental Analysis: A Field Study.

Van Winkle, Edmund M. - 2011

(the Firm) primarily focuses on the analysis of financial statements and other accounting disclosure. This study documents …

Persistent link: https://www.econbiz.de/10009476713

Incentives to Inflate Reported Cash from Operations Using Classification and Timing. Timing.

Lee, Lian Fen - 2009

This paper examines when firms manage reported cash from operations in the statement of cash flows (CFO) and the mechanisms through which CFO can be managed. CFO management as investigated in this paper is distinct from earnings management. Unlike the manipulation of accruals, firms cannot...

Persistent link: https://www.econbiz.de/10009476819

Effects of the use of control systems

Cammann, Cortlandt - 1976

This research explored the moderating effects of subordinate participation in decision making and subordinate job difficulty on their responses to different uses of control systems by their superiors. In a sample of managers from a moderately large U.S. organization, both of these factors were...

Persistent link: https://www.econbiz.de/10009477211

Accounting pedagogy based on extant authoritative rules versus decision-oriented analysis: The case of other postemployment benefits

Wright, David W. - 1990

Contemporary financial accounting pedagogy has been criticized for its excessive concentration on extant authoritative … of financial accounting choices, analyze the role of accounting information within a broader economic, legal and …-oriented accounting pedagogy for the treatment of the other post-employment benefits (OPEB) issues. This article has two primary …

Persistent link: https://www.econbiz.de/10009477222

Implied Equity Duration: A New Measure of Equity Risk

Dechow, Patricia M.; Sloan, Richard G.; Soliman, Mark T. - 2004

Duration is an important and well-established risk characteristic for fixed income securities. We use recent developments in financial statement analysis research to construct a measure of duration for equity securities. We find that the standard empirical predictions and results for fixed...

Persistent link: https://www.econbiz.de/10009477256

Annual Report Readability, Earnings, and Stock Returns

Li, Feng - 2006

This paper examines the relationship between annual report readability and firm performance. This is motivated by the Securities and Exchange Commission’s plain English disclosure regulations that attempt to make corporate disclosures easier to read for ordinary investors. I measure the...

Persistent link: https://www.econbiz.de/10009477305

The Extreme Future Stock Returns following Extreme Earnings Surprises

Lundhlom, Russell - 2004

We investigate the stock returns subsequent to large quarterly earnings surprises, where the benchmark for an earnings surprise is the consensus analyst forecast. By defining the surprise relative to an analyst forecast rather than a time-series model of expected earnings, we document returns...

Persistent link: https://www.econbiz.de/10009477310

The Return To Tax Simplification: an Econometric Analysis

Slemrod, Joel - 1989

This article provides estimates of the probable saving in the resource cost of complying with the tax law that would result from simplifying the individual Abstract income tax law. These estimates are based on an econometric analysis of the tax-filing behavior in 1982 of a sample of Minnesota...

Persistent link: https://www.econbiz.de/10009477365

Managerial Investment and Changes in GAAP: An Internal Consequence of External Reporting.

Shroff, Nemit Omprakash - 2011

This paper investigates whether mandatory changes in Generally Accepted Accounting Principles (GAAP) affect investment … that changes in accounting rules affect investment decisions. I then examine two mechanisms through which changes in GAAP …) covenant slack. This paper contributes to the literature on the real effects of accounting by showing that accounting rules …

Persistent link: https://www.econbiz.de/10009477405

HMP 607 - Corporate Finance for Health Care Administrators, Fall 2008

Wheeler, Jack - 2008

finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting …. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance … financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health …

Persistent link: https://www.econbiz.de/10009477408