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Now showing items 1-10 of 11
Rules versus principles, accountants' cognitive styles and professional penalties.
(2006)
While 40.2% of the general U.S. population are Thinkers (T), 70.5% of accounting professionals are Thinkers (T). While 20.3% of the general U.S. population are STJs, 39.1% of accounting professionals are STJs and the STJ ...
The effect of non-audit services on investor judgments about auditor independence, auditor knowledge, audit quality and investment.
(2002)
Increasing levels of non-audit services (NAS) provided by auditors to their audit clients, along with large-scale investigations of questionable accounting practices employed by major firms, have brought the issue of auditor ...
The market reaction to disclosures related to goodwill after SFAS No. 142.
(2005)
Abstract not available.
An analysis of the tax-rate differential between ordinary and capital gains tax-rates and its effect on the structure of corporate payouts.
(2001)
Prior studies mention the difference between ordinary and capital gains tax rates as one possible factor contributing to the growth in share repurchases. However, the relation between the tax-rate differential and buybacks ...
The impact of size and source of nonarticulation on the information content of reported cash flows from operations.
(2001)
Early research into the information content of operating cash flows relied on estimates derived from information in the income statement and changes in balance sheet items. Since 1988 firms have been required to present a ...
The joint-effects of conservatism and market inefficiency on the returns-earnings relation.
(2005)
I investigate the implication of the joint effects of accounting conservatism, growth, and market inefficiency for earnings response coefficients (ERCs). Penman and Zhang (2002) earn positive future returns using a strategy ...
Accounting and financial reporting for development-stage enterprises: An empirical investigation of SFAS No. 7.
(2002)
The empirical results are inconsistent with investors finding the cumulative reporting required by SFAS 7 to be useful. Neither summary nor component measures of cumulative earnings have any significant correlation with ...
The impact of accounting conservatism on the differential information content of cash flows and accruals.
(2001)
The objective of this study is to examine the relation between the differential information content of operating accruals and accounting conservatism. Feltham and Ohlson's (1995) framework suggests that as conservatism ...
Factors influencing working backwards among auditors in the application of nonstatistical decision aids.
(2001)
For more than a decade, research has demonstrated decision makers' unwillingness to rely on decision aids. However, extant research has most often studied the use of unfamiliar decision aids. For example, Kachelmeier and ...
Electric utility deregulation: The case of stranded costs.
(2002)
My dissertation focuses on electric utility deregulation and certain costs that may become unrecoverable (stranded) in a deregulated market. Recent federal and state deregulation has increased competition in the electricity ...