Advances in Accounting, Volume 20 by Philip M J Reckers

By Philip M J Reckers

Now in its twentieth version, "Advances in Accounting" maintains to supply an incredible discussion board for discourse between and among educational and practising accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique remark, serious research and artistic study - learn that can provide to substantively improve our knowing of economic markets, behavioral phenomenon and regulatory coverage. expertise and competitive worldwide pageant have propelled super alterations over the 2 many years for the reason that AIA used to be based. a big selection of unsolved questions keeps to plague a occupation below fireplace within the aftermath of 1 monetary debacle after one other. This quantity of "Advances in Accounting" contains articles reflective of modern monetary misery: articles at the results of submit financial disaster monetary reporting, dimension of decline in profits endurance, re-estimations of financial ruin prediction types, and an knowing of recent insurance wishes. It additionally appears at tendencies of value to lecturers (trends in examine and dissertations concentration) and practitioners (trends in IS audits). With this twentieth quantity, "Advances in Accounting" makes a brand new dedication to the worldwide area through advent of a world part and a brand new overseas affiliate editor. As by no means prior to, the accounting career is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise maintains to champion switch via this revised worldwide editorial dedication.

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Less than 5% of our sample firms disclosed such publicly available news in either the print media or in their 8-Ks. Inclusion of a dummy variable to designate these firms did not qualitatively impact the results of Table 4. 11. Furthermore, to the extent that auditors focus on the firm’s ability to maintain operations over the following 12 months, rather than liquidating, we should also find that DIP firms have a lower rate of subsequent liquidation. Consistent with this we find that in tests (not reported) our DIP sample firms exhibit a statistically significant higher survivorship rate (78%) than non-DIP firms (58%).

P 16 LAWRENCE J. ABBOTT, SUSAN PARKER AND GARY F. PETERS significant, with the exception of LTDA, REPLAG and ACNOGREY. The coefficient estimates for LTDTA and REPLAG are statistically insignificant and in the predicted direction, whereas for ACNOGREY it is insignificant and opposite the predicted direction. To determine the potential impact of correlations amongst the explanatory variables on our regression results, we calculate variance inflation (VIF) scores and the condition index. VIF scores revealed no problems with multicollinearity (all scores < 2).

As predicted by theory, both quarterly earnings and sales persistence are higher in the presence of the barriers-to-entry created by information technology-related “knowledge” assets for these firms; however, our findings pertaining to the decline of quarterly earnings persistence hold regardless of whether firms are in industries with dramatic increases in spending on information technology through time or not. e. expenditures to create barriers-to-entry, and product type) are inter-temporally invariant in our sample, and we find that a key ex post measure of economic change, quarterly sales persistence, does not experience a decline through time for our sample firms.

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