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Now showing items 31-39 of 39
An integrative empirical analysis of auditor independence.
(1982)
The focus of this study was upon the perceived independence of external auditors. A two-part research strategy was employed in studying this phenomenon. First, the relevance of several recommendations which have been brought ...
Which of These is Not Like the Other? The Role of Segment Reporting Differentiation in Determining Firm Value
(2015-05-08)
This study examines a firm’s excess value based on segment reporting for the firm and its peer group. Firms often operate in industry segments not reported by peers. When such operating segments are reported separately, ...
Stakeholder and industry effects on the level of segment reporting.
(1997)
Current segment reporting requirements allow management a large degree of latitude in determining the segments reported. This flexibility may allow firms to underreport the results of operations.
A study of accounting skills and knowledge needed by graduates of applied science in accounting programs.
(1981)
This study was conducted to determine the skills, knowledge, practice, and theory needed by the Applied Science in Accounting graduate for entry-level employment in the Oklahoma City Standard Metropolitan Statistical Area. ...
The use of permanent learning groups in teaching introductory accounting.
(1982)
The results of the study disclosed that performance of students in the experimental classes was consistently higher than in control classes but that the differences were not statistically significant. In addition, there ...
PEER FIRM EARNINGS QUALITY AND THE COST OF EQUITY
(2014-05)
This study examines how a firm’s cost of equity is affected by industry peer firms’ earnings quality. First, using Lambert, Leuz and Verrecchia (2007) as a theoretical basis, I predict and provide evidence that higher ...
Accounting resource (currency) translation :
(1982)
The methodology involved collecting quarterly financial statements of four U.S. companies for the time period 1976-1981. The companies were selected from Compustat tapes on the basis of their monetary assets to monetary ...
Seeing the invisible: A test of rational expectations in the valuation of human capital.
(2002)
This paper investigates the relation in the U.K., U.S., Germany, and Japan between employee compensation and intangible firm value. Tests are conducted of the persistence of changes in wages relative to the average levels ...