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 …

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 …

differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings … of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual … fund holdings. Harmonizing accounting standards increases cross-border holdings 1) directly by reducing the information …

The objective of this dissertation was to improve our understanding of why some accounting issues emerge onto the FASB … agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting … contours of the regulatory space in which accounting standard-setting occurs. In particular, these studies suggest two ways to …

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 …

motivated to reduce the variability of accounting earnings when their compensation heavily depends on such earnings. Taxation … affects the variability of after-tax accounting earnings (the earnings effect). Regardless of the tax rate structure, after …-tax accounting earnings. No relation was found between managers' income smoothing activities and marginal changes in the net present …

compensation contract based on accrual accounting Pareto-dominates a cash-basis contract. The contract based on the accrual … accounting system provides for better risk sharing. …