This paper tests the ability of 129 accounting students to look up data, perceive and compare data patterns, and detect anomalies when the amount of information in traditional single page three-year comparative income statements is expanded 25-fold by adding semimonthly data to the page in...

This study surveys 200 nonprofit executives to investigate the pressure they experience to manage so-called efficiency ratios. Specifically, we investigate whether managers' perceptions of such pressure depends on the type of contributors and on manager characteristics. We measure pressure in...

For stakeholders, such as investors and lenders, to appropriately assess a company's financial performance, the reported accounting earnings must closely reflect the economic reality of the organization's financial activity throughout the reporting period. The degree to which reported earnings...