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作者：GUENTHER, DA
摘要：Much of the research in positive accounting theory deals with whether managers choose accounting methods that reduce or minimize certain costs faced by firms, such as the cost of violating bond covenant restrictions, political costs, and the tax cost associated with the use of the FIFO rather than the LIFO inventory method. However, this research ignores some more fundamental costs associated with the legal form under which the firm chooses to operate, a much larger issue that precedes the cho...
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作者：KREN, L
摘要：Organizational theorists have posited a positive relationship between employee performance and participation in budgeting or goal setting (Argyris 1952; Becker and Green 1962). In examining this proposition, empirical research has studied the motivational and cognitive mechanisms by which participation may be related to employee performance (Locke et al. 1986; Murray 1990). Cognitive mechanisms include factors such as the acquisition and use of information and comprehension of job requirements...
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作者：CHEUNG, JK; LI, M
作者单位：University System of Maryland; University of Maryland College Park
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作者：ODAIYAPPA, R; NAINAR, SMK
作者单位：McMaster University
摘要：The results of prior research on Statement of Financial Accounting Standards No. 33 (FASB 1979) and the effects of required disclosure of inflation have been mixed. Many studies report little or no information content for such disclosures (Beaver and Landsman 1983), although more recent studies (Bublitz et al. 1985; Lobo and Song 1989) report evidence of stock price reactions to releases of information on current cost. These studies were conducted at the aggregate level of the market and did n...
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作者：IMHOFF, EA; LOBO, GJ
作者单位：Syracuse University
摘要：SYNOPSIS AND INTRODUCTION: This study examines the effect of the uncertainty in analysts' earnings forecasts on the relation between unexpected returns and unexpected earnings. Numerous theorists have considered the effect of uncertainty on firm value, with particular interest in the uncertainty in a firm's future cash flows that underpin firm value. Since accrual accounting earnings represent a theoretical proxy for future cash flows, the effect of earnings uncertainty on firm value is also o...
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作者：JEFFREY, C
摘要：The quality of bank portfolios has declined in recent times, and allegations have been made that auditors have failed to detect material overstatements of the value of bank loan portfolios (McCoy et al. 1990; Thomas and Ricks 1990), lawsuits have sought to hold auditors liable for the misleading financial statements (Bailey 1987; Finn 1984), and audit firms have been censured by the SEC for improper professional conduct in the audits of banks (Grisdela and Berton 1987). This research examines ...
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作者：DEMSKI, JS; SAPPINGTON, DEM
作者单位：State University System of Florida; University of Florida
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作者：CUSHING, BE; LECLERE, MJ
作者单位：University System of Maryland; University of Maryland College Park
摘要：SYNOPSIS AND INTRODUCTION: This study provides additional evidence on factors influencing inventory accounting policy choice. Following Lee and Hsieh (1985), Dopuch and Pincus (1988), and Lindahl (1989), we compare long-time FIFO users with long-time LIFO users to test variables that might be expected to influence inventory method choice. This study incorporates a tax savings variable in evaluating the LIFO/FIFO choice. We also survey financial executives to corroborate the results of secondar...
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作者：JENNINGS, R; MEST, DP; THOMPSON, RB
作者单位：University System of Maryland; University of Maryland College Park
摘要：SYNOPSIS AND INTRODUCTION: During 1974-75, more than a fourth of the manufacturing and merchandising firms listed on the New York Stock Exchange and the American Stock Exchange adopted or extended their use of the last-in, first-out (LIFO) method of inventory accounting. Because a change to LIFO accounting can materially affect a firm's cash flows, the stock price behavior of firms adopting LIFO during fiscal year 1974 has been studied extensively. However, existing studies provide little evid...
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作者：KHURANA, I
