By Philip Reckers
This sequence goals to supply a discussion board for discourse between and among educational and working towards accountants on problems with value to the way forward for the self-discipline. Emphasis is put on unique remark, severe research and inventive learn that may substantively enhance our realizing of monetary markets and behavioral phenomenon suitable to genuine global offerings. expertise and worldwide festival have introduced large alterations over the past 20 years of the twentieth century. a wide range of unsolved questions maintains to plague a occupation less than hearth within the aftermath of the Enron financial ruin. questions on adequacy of monetary accounting and auditing criteria, approaches and practices abound this day. This quantity of Advances in Accounting contains articles that tackle the predictability of company gains, and lately challenged practices in monetary reporting. It additionally addresses unethical auditor practices and the ex-post overview of auditor judgements, and evaluate of company leader executives' functionality. different articles deal with vital company budgetary matters, tax companies and accounting schooling.
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Additional info for Advances in Accounting, Volume 19 (Advances in Accounting)
7. 8, n = 346. Yermack reports identical coefficient signs, similar coefficient significance levels and a comparable R2 of 16%. 8. We were not able to collect data for INCOME-GAP and ACCRUALS for 15 sample firms, thereby reducing our model observations to 105. We tested the sensitivity of our results by omitting these two variables from the model and estimating it on the full sample of 120 firms. Results are qualitatively unchanged from those reported in Table 4. 9. Regression diagnostics indicate heteroscedasticity in some of our estimation results.
E. RA5 and RA6). g. , 1986; Tanaka & Huba, 1984; Byrne, 1991, 1993). Consequently, the error covariance should be re-specified as freely estimated parameters. Figure 5 presents the re-specified measurement model of RA and the summary of goodness-of-fit measures for the model. As can be seen in Fig. 5, all goodness-of-fit measures of the re-specified model achieved the recommended values. 92 for role ambiguity, which indicates very satisfactory internal reliability for the scale (Nunnally, 1967).
Detecting Earnings Management. The Accounting Review, 70, 193–225. , & Sloan, R. (1996). Economic Consequences of Accounting for Stockbased Compensation. Journal of Accounting Research, 34, 1–20. Financial Accounting Standards Board (FASB) (1993). Proposed Statement of Financial Accounting Standards: Accounting for Stock-Based Compensation. Norwalk, CT: FASB. Financial Accounting Standards Board (FASB) (1995). Statement of Financial Accounting Standards No. 123: Accounting for Stock-Based Compensation.