Download PDF by Philip M J Reckers: Advances in Accounting, Volume 20

By Philip M J Reckers

ISBN-10: 0762310669

ISBN-13: 9780762310661

Now in its twentieth version, "Advances in Accounting" keeps to supply a huge discussion board for discourse between and among educational and working towards accountants on problems with importance to the way forward for the self-discipline. Emphasis remains to be put on unique statement, serious research and artistic examine - examine that can provide to substantively improve our knowing of economic markets, behavioral phenomenon and regulatory coverage. expertise and competitive worldwide pageant have propelled large alterations over the 2 a long time considering AIA was once based. a wide range of unsolved questions maintains to plague a career less than hearth within the aftermath of 1 monetary debacle after one other. This quantity of "Advances in Accounting" contains articles reflective of modern monetary misery: articles at the results of put up financial ruin monetary reporting, dimension of decline in profits patience, re-estimations of financial disaster prediction versions, and an figuring out of latest coverage wishes. It additionally appears at developments of value to lecturers (trends in study and dissertations concentration) and practitioners (trends in IS audits). With this twentieth quantity, "Advances in Accounting" makes a brand new dedication to the worldwide enviornment through advent of a global part and a brand new foreign affiliate editor. As by no means sooner than, the accounting occupation is looking for how you can reinvent itself and recapture relevance and credibility. AIA likewise maintains to champion swap via this revised worldwide editorial dedication.

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Extra info for Advances in Accounting, Volume 20

Sample text

We Measuring the Decline in Quarterly Earnings Persistence 27 continue our analysis with a section that identifies economic variables (both ex ante and ex post) that might change through time in a way that changes expected earnings persistence, and as a check on our main results, examines changes in the variables through time. Finally, the last section summarizes and concludes the paper. SAMPLE SELECTION AND MEASURES OF PERSISTENCE We analyzed three subsamples of calendar year-end, NYSE firms: 1967–1978 (n = 172), 1979–1990 (n = 172), and 1991–2001 (n = 97).

In crafting standards to improve earnings relevance, policy makers must understand the source of relevance decline. e. lack of persistence) is a major factor in relevance decline. In fact, Collins et al. (1994) argue that such a standard could increase management discretion and add noise. Similarly, standards aimed at noise reduction may remove management’s discretion to incorporate beliefs about the future into current accounting earnings, and thus damage the predictive value of earnings. Measuring the Decline in Quarterly Earnings Persistence 25 Such a standard might actually serve to reduce relevance if noise was not the reason for relevance decline in the first place.

E. lack of persistence) is a major factor in relevance decline. In fact, Collins et al. (1994) argue that such a standard could increase management discretion and add noise. Similarly, standards aimed at noise reduction may remove management’s discretion to incorporate beliefs about the future into current accounting earnings, and thus damage the predictive value of earnings. Measuring the Decline in Quarterly Earnings Persistence 25 Such a standard might actually serve to reduce relevance if noise was not the reason for relevance decline in the first place.

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Advances in Accounting, Volume 20 by Philip M J Reckers


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