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New Light on Accrual, Aggregation and Allocation, Using an Axiomatic Analysis of Accounting Numbers' Fundamental and Statistical Character

Gibbins, Michael; Willett, Roger J. - In: Abacus : a journal of accounting, finance and business … 33 (1997) 2, pp. 137-167

Persistent link: https://www.econbiz.de/10006060127

Using Forecasting Criteria to Identify Value Relevance in the Relationship Between Accounting Numbers and Market Value

Alexander, David R.; Falta, Michael; Willett, Roger J. - In: Abacus 48 (2012) 3, pp. 316-347

Persistent link: https://www.econbiz.de/10010569905

The foundations of statistical activity cost theory with applications to some old accounting measurement issues : a simulation approach

Gibbins, Michael - In: Keizaigaku kenkyū 64 (1998) 5, pp. 57-78

Persistent link: https://www.econbiz.de/10001254637

The Impact of Exponential Growth Variables on Regression Models of the MarketAccounting Relation

Falta, Michael; Willett, Roger J. - In: Journal of accounting, auditing & finance 28 (2013) 3, pp. 243-272

Persistent link: https://www.econbiz.de/10010158928

The Impact of Exponential Growth Variables on Regression Models of the MarketAccounting Relation

Falta, Michael; Willett, Roger J. - In: Journal of accounting, auditing & finance 28 (2013) 3, pp. 243-272

Persistent link: https://www.econbiz.de/10010158975

Using Forecasting Criteria to Identify Value Relevance in the Relationship Between Accounting Numbers and Market Value

Alexander, David R.; Falta, Michael; Willett, Roger J. - In: Abacus : a journal of accounting, finance and business … 48 (2012) 3, pp. 316-348

Persistent link: https://www.econbiz.de/10010015470

A theoretical and empirical analysis of the relationship between market and book values

Bartholdy, Jan; Peare, Paula; Willett, Roger J. - In: Advances in quantitative analysis of finance and … 1 (2004), pp. 111-143

Persistent link: https://www.econbiz.de/10002225826

The impact of depreciation-type adjustments on the distribution of accounting earnings

Hillier, John R.; Willett, Roger J. - In: Accounting and business research : a research quarterly … 36 (2006) 4, pp. 309-336

Persistent link: https://www.econbiz.de/10007609683

Using Automated Equilibrium Correction Modelling in Analytic Review

Omura, Teruyo; Willett, Roger J. - 2014

Purpose – The purpose of this paper is to show how dynamic regression models based on equilibrium correction principles can be used to form auditor expectations of account balances as part of the analytic review. Design/methodology/approach – The design and method are empirical, using the...

Persistent link: https://www.econbiz.de/10014205875

Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations : The Case of a Large Local Government Authority

Umashev, Claudine; Willett, Roger J. - 2009

A case study of the implementation of the balanced scorecard in a large local government authority is reported. Based on interview data, the factors that were perceived by senior managers to be important to the success or failure of the implementation are analysed. It is determined that...

Persistent link: https://www.econbiz.de/10014212377