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作者：Hopkins, PE; Houston, RW; Peters, MF
作者单位：Indiana University System; Indiana University Bloomington; University of Alabama System; University of Alabama Tuscaloosa; University System of Maryland; University of Maryland College Park
摘要：We provide evidence that analysts' stock-price judgments depend on (1) the method of accounting for a business combination and (2) the number of years that have elapsed since the business combination. Consistent with business-press reports of managers' concerns, analysts' stock-price judgments are lowest when a company applies the purchase method of accounting and ratably amortizes the acquisition premium. The number of years since the business combination affects analysts' price estimates onl...
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作者：Kadous, K
作者单位：University of Washington; University of Washington Seattle
摘要：This study investigates whether providing higher quality audits increases auditors' chances of avoiding legal liability. Negligence rules hold auditors responsible for plaintiff losses only when the quality of the audit provided fails to meet standards of care. The results of my experiment suggest that the ex post observed consequences of audit failure can affect the standards of care to which jurors hold auditors. Specifically, participants serving in the role of jurors assessed higher standa...
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作者：Lipe, MG; Salterio, SE
作者单位：University of Oklahoma System; University of Oklahoma - Norman; University of Waterloo
摘要：The balanced scorecard is a new tool that complements traditional measures of business unit performance. The scorecard contains a diverse set of performance measures, including financial performance, customer relations, internal business processes, and learning and growth. Advocates of the balanced scorecard suggest that each unit in the organization should develop and use its own scorecard, choosing measures that capture the unit's business strategy. Our study examines judgmental effects of t...
