Works matching DE "ACCOUNTING changes"

Results: 300

TOWARD AN EMPIRICAL INSTITUTIONAL GOVERNANCE THEORY: ANALYSES OF THE DECISIONS BY THE 50 US STATE GOVERNMENTS TO ADOPT GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.

Published in:

Corporate Ownership & Control, 2007, v. 4, n. 4, p. 30

By:

Carpenter, Vivian L.;
Cheng, Rita H.;
Feroz, Ehsan H.

Publication type:

Article

ACCOUNTING REFORM IN UKRAINE.

Published in:

Corporate Ownership & Control, 2005, v. 3, n. 1, p. 30

By:

McGee, Robert W.;
Preobragenskaya, Galina G.

Publication type:

Article

ANALYSIS OF CHANGES IN EXTERNAL ACCOUNTABILITY AND ACCOUNTING IN PRIVATIZED INDUSTRIES: A CASE STUDY OF BRITISH GAS.

Published in:

Public Administration, 2001, v. 79, n. 3, p. 511, doi. 10.1111/1467-9299.00267

By:

Conrad, Lynne;
Sherer, Michael

Publication type:

Article

Discussion of Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1976, v. 14, n. 3, p. 18, doi. 10.2307/2490444

By:

LIBBY, ROBERT

Publication type:

Article

Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1977, v. 15, n. 1, p. 84, doi. 10.2307/2490557

By:

HARRISON, TOM

Publication type:

Article

Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1976, v. 14, n. 3, p. 1, doi. 10.2307/2490443

By:

ASHTON, ROBERT H.

Publication type:

Article

Subjective Probability Elicitation: The Effect of Congruity of Datum and Response Mode on Performance.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1977, v. 15, n. 1, p. 1, doi. 10.2307/2490552

By:

CHESLEY, G.R.

Publication type:

Article

Discussion of Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis.

Published in:

1976

By:

PEARSON, DAVID B.

Publication type:

Course Review

Accounting Changes and Stock Prices: An Examination of Selected Uncontrolled Variables.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1976, v. 14, n. 1, p. 66, doi. 10.2307/2490458

By:

EGGLETON, IAN R.C.;
PENMAN, STEPHEN H.;
TWOMBLY, JOHN R.

Publication type:

Article

Discussion of Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1974, v. 12, n. 3, p. 130, doi. 10.2307/2490500

By:

Kaplan, Robert S.

Publication type:

Article

Discussion of Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1973, v. 11, n. 3, p. 55, doi. 10.2307/2490027

By:

MEYERS, STEPHEN L.

Publication type:

Article

Discussion of Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1973, v. 11, n. 3, p. 46, doi. 10.2307/2490026

By:

DEMSKI, JOEL S.

Publication type:

Article

Discussion of Changes in Accounting Techniques and Stock Prices.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 3, p. 42, doi. 10.2307/2489862

By:

TREYNOR, JACK L.

Publication type:

Article

Discussion of Changes in Accounting Techniques and Stock Prices.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 3, p. 39, doi. 10.2307/2489861

By:

BICKSLER, JAMES L.

Publication type:

Article

Abacists Versus Algorists.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 2, p. 345, doi. 10.2307/2490013

By:

STONE, WILLIARD E.

Publication type:

Article

Changes in Accounting Techniques and Stock Prices.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 3, p. 1, doi. 10.2307/2489860

By:

BALL, RAY

Publication type:

Article

Using Time-Series Models to Assess the Significance of Accounting Changes.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 1, p. 180, doi. 10.2307/2490226

By:

DOPUCH, NICHOLAS;
WATTS, ROSS

Publication type:

Article

LIFO and the Diffusion of Innovation.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1971, v. 9, n. 3, p. 196, doi. 10.2307/2490100

By:

COPELAND, RONALD M.;
SHANK, JOHN K.

Publication type:

Article

Discussion of Accounting for Intercorporate Investments: A Behavior Field Experiment.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1971, v. 9, n. 3, p. 74, doi. 10.2307/2490088

By:

STOREY, REED K.

Publication type:

Article

Comment on "Some Recent Trends in Accounting Changes"

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1971, v. 9, n. 2, p. 375, doi. 10.2307/2489941

By:

BASKIN, ELBA F.

Publication type:

Article

Some Recent Trends in Accounting Changes.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1970, v. 8, n. 1, p. 141, doi. 10.2307/2674721

By:

Frishkoff, Paul

Publication type:

Article

A Study of the Predictive Significance of Two Income Measures.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1969, v. 7, n. 1, p. 123, doi. 10.2307/2490271

By:

Frank, Werner

Publication type:

Article

On the Relevance of Price-Level Accounting.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1969, v. 7, n. 1, p. 22, doi. 10.2307/2490264

By:

Hakansson, Nils H.

Publication type:

Article

Discussion of Evaluation of the Usefulness to Investors of Different Accounting Estimators of Earnings: A Simulation Approach.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1968, v. 6, n. 3, p. 50, doi. 10.2307/2490067

By:

RAPPAPORT, ALFRED

Publication type:

Article

Discussion of The Return to Straight-Line Depreciation: An Analysis of a Change in Accounting Method.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1967, v. 5, n. 3, p. 184, doi. 10.2307/2489920

By:

Sprouse, Robert T.

Publication type:

Article

The Return to Straight-Line Depreciation: An Analysis of a Change in Accounting Method.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1967, v. 5, n. 3, p. 164, doi. 10.2307/2489918

By:

Archibald, T. Ross

Publication type:

Article

Discussion of The Return to Straight-Line Depreciation: An Analysis of a Change in Accounting Method.

Published in:

1967

By:

Cummings, Joseph P.

Publication type:

Editorial

Accounting and Analytical Methods: A Comment on Chambers' Review.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1967, v. 5, n. 1, p. 119, doi. 10.2307/2489990

By:

Mattessich, Richard

Publication type:

Article

Why Bother with Postulates?

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1963, v. 1, n. 1, p. 3

By:

Ramas, R.J.

Publication type:

Article

INVESTOR BEHAVIOR AND CHANGES IN ACCOUNTING METHODS.

Published in:

Journal of Financial & Quantitative Analysis, 1976, v. 11, n. 5, p. 873, doi. 10.2307/2330586

By:

Winsen, J.;
Ng, D.

Publication type:

Article

An Economist Looks at Accounting For Business Combinations.

Published in:

Financial Analysts Journal, 1970, v. 26, n. 4, p. 39, doi. 10.2469/faj.v26.n4.39

By:

Backman, Jules

Publication type:

Article

Real and Illusory Earnings Growth.

Published in:

Financial Analysts Journal, 1969, v. 25, n. 2, p. 52, doi. 10.2469/faj.v25.n2.52

By:

Graber, Dean E.

Publication type:

Article

“POOLING” IS GOOD ACCOUNTING.

Published in:

Financial Analysts Journal, 1968, v. 24, n. 6, p. 85, doi. 10.2469/faj.v24.n6.85

By:

Snavely, Howard J.

Publication type:

Article

WHAT WILL ACCOUNTING CHANGES DO TO EARNINGS?

Published in:

Financial Analysts Journal, 1968, v. 24, n. 5, p. 59, doi. 10.2469/faj.v24.n5.59

By:

Weston, Frank T.;
Davidson, Sidney

Publication type:

Article

Accounting, Business and the Economy: Undue Influence and Dysfunctional Attitudes.

Published in:

Abacus, 1978, v. 14, n. 2, p. 145, doi. 10.1111/j.1467-6281.1978.tb00063.x

By:

Matthews, John

Publication type:

Article

The Accounting Entity.

Published in:

Abacus, 1973, v. 9, n. 2, p. 116, doi. 10.1111/j.1467-6281.1973.tb00181.x

By:

Meyer, Philip E.

Publication type:

Article

Market Reaction to the Adoption of IFRS in Europe.

Published in:

Accounting Review, 2010, v. 85, n. 1, p. 31, doi. 10.2308/accr.2010.85.1.31

By:

Armstrong, Christopher S.;
Barth, Mary E.;
Jagolinzer, Alan D.;
Riedl, Edward J.

Publication type:

Article

International GAAP Differences: The Impact on Foreign Analysts.

Published in:

Accounting Review, 2008, v. 83, n. 3, p. 593, doi. 10.2308/accr.2008.83.3.593

By:

Kee-Hong Bae;
Hongping Tan;
Welker, Michael

Publication type:

Article

The Effects of Debt Contracting on Voluntary Accounting Method Changes.

Published in:

Accounting Review, 2003, v. 78, n. 1, p. 119, doi. 10.2308/accr.2003.78.1.119

By:

Beatty, Anne;
Weber, Joseph

Publication type:

Article

DISCUSSION OF Empirical Evidence on the Evolution of International Earnings.

Published in:

Accounting Review, 2002, v. 77, n. 4, p. 135, doi. 10.2308/accr.2002.77.s-1.135

By:

Guenther, David A.

Publication type:

Article

A Case of Management Accounting Change: the Political and Social Dynamics.

Published in:

Revista Contabilidade & Finanças - USP, 2012, v. 23, n. 60, p. 161

By:

de Araújo Wanderley, Cláudio;
Cullen, John

Publication type:

Article

EDITORIAL.

Published in:

Revista Contabilidade & Finanças - USP, 2012, v. 23, n. 60, p. 160

By:

Frezatti, Fábio

Publication type:

Article

AIS as a Facilitator of Accounting Change: Technology, Practice, and Education.

Published in:

2014

By:

Krahel, J. P.;
Vasarhelyi, Miklos A.

Publication type:

Editorial

Discussion of “Contagion of accounting methods: evidence from stock option expensing”.

Published in:

Review of Accounting Studies, 2010, v. 15, n. 3, p. 658, doi. 10.1007/s11142-010-9134-3

By:

Olsson, Per

Publication type:

Article

THE REGIONAL ACCOUNTING HISTORY STUDIES POST 12<sup>th</sup> WORLD CONGRESS OF ACCOUNTING HISTORIANS (2008).

Published in:

2014

By:

Toraman, Cengiz;
Güvemli, Oktay

Publication type:

Proceeding

TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT, COMMUNICATION, AND QUALITY IN ACCOUNTING RESEARCH OVER TIME.

Published in:

Accounting Historians Journal, 2011, v. 38, n. 1, p. 31, doi. 10.2308/0148-4184.38.1.31

By:

Badua, Frank A.;
Previts, Gary John;
Vasarhelyi, Miklos A.

Publication type:

Article

THE END OF BETTERMENT ACCOUNTING: A STUDY OF THE ECONOMIC, PROFESSIONAL, AND REGULATORY FACTORS THAT FOSTERED STANDARDS CONVERGENCE IN THE U.S. RAILROAD INDUSTRY, 1955-1983.

Published in:

Accounting Historians Journal, 2007, v. 34, n. 1, p. 25, doi. 10.2308/0148-4184.34.1.25

By:

Heier, Jan R.;
Gurley, A. Lee

Publication type:

Article

THE EMERGENCE OF MECHANICAL ACCOUNTING IN THE U.S., 1880-1930.

Published in:

Accounting Historians Journal, 2007, v. 34, n. 1, p. 91, doi. 10.2308/0148-4184.34.1.91

By:

Wootton, Charles W.;
Kemmerer, Barbara E.

Publication type:

Article

SWOT ANALYSIS OF THE ROMANIAN PUBLIC ACCOUNTING SYSTEM.

Published in:

Studia Universitatis Babes-Bolyai, Negotia, 2009, v. 2, p. 103

By:

Nistor, Cristina Silvia

Publication type:

Article

Enzi Tries to Redirect FASB on Stock Options.

Published in:

Strategic Finance, 2004, v. 85, n. 9, p. 23

By:

Barlas, Stephen

Publication type:

Article