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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 ...
The effects of functional fixation on relative performance evaluations.
(1997)
The direction of a change in performance measure outcomes (increase versus decrease) and ambiguity (high versus low) were manipulated in a 2 X 2 between-participants experiment. Participants were business students in ...
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.