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An empirical investigation into the judicial classification of transactions as sales or leases for Federal income tax purposes.
(1983)
The objective of this study is to identify factors used by the judiciary in distinguishing between sales and leases. This was done by developing a logit model based on actual lease decisions. Results of this analysis ...
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 ...
Measurement alternatives for earnings, total assets, and total liabilities: The value-relevance of adjusting financial statement summary measures by a comprehensive financial reporting analysis.
(1997)
A secondary research question of interest to this thesis is that of differential valuation by investors between recognized versus alternatively disclosed financial data. These results offer inconsistent evidence on this ...
An empirical evaluation of two joint cost allocation schemes :
(1983)
This study provides empirical evidence on the relative usefulness of two joint cost allocation methods: the net realizable value and the Shapley value allocation schemes, in the context of a decision-making situation. The ...
Manager-Debtholder Alignment and Opportunistic Income Smoothing
(2016-05-13)
Managers’ risk preferences are typically greater than those of debtholders. Managers have the potential to gain from risky activities, but debtholders share only in the losses. Debtholders recognize their misalignment with ...
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 ...
Establishing a and ßrisk levels in the evaluation of substantive statistical auditing tests that employ hypothesis testing /
(1982)
The second objective was accomplished by performing the Fisher exact test on two groups: the control group and the experimental group (those receiving exposure to the tradeoff approach). The null hypothesis that exposure ...
Investors' Reactions to Management Earnings Forecasts: The Effects of Changes in Forecast Precision and Investor Preferences
(2014)
This study examines the effects of changes in management earnings forecast precision (i.e., changes in the width of the forecast range) and investor preferences on investor judgments. In general, prior research finds that ...