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Now showing items 21-30 of 39
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 economic effects of FASB Statement No. 2 on small firms' R&D expenditures /
(1984)
It has been proposed in the literature that this only-expensing rule has hurt small, formerly capitalizing firms and forced them to reduce their R&D expenditures. In this case, manager-controlled firms, which are more risk ...
Schematic faces and financial predictions :
(1980)
This study was concerned with the use of a graphic technique in predicting business bankruptcy. The study looked for possible improvements in the construction of schematic faces which would make them more informative. In ...
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 ...
The reliability of internal accounting control systems :
(1982)
Reliability models for internal accounting control systems are developed using a set theoretical approach. These models are used to determine the sensitivity of components of accounting control systems. Structural analysis ...
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 ...