Works matching DE "EXTRAORDINARY items (Accounting)"

Results: 28

Classificatory Smoothing: Alternative Income Models.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1975, v. 13, n. 1, p. 133, doi. 10.2307/2490652

By:

RONEN, JOSHUA;
SADAN, SIMCHA

Publication type:

Article

Do corporations use their discretion in classifying accounting items to smooth reported income?

Published in:

Financial Analysts Journal, 1975, v. 31, n. 5, p. 62, doi. 10.2469/faj.v31.n5.62

By:

Ronen, Joshua;
Sadan, Simcha

Publication type:

Article

Extraordinary Gains and Losses - Their Significance to the Financial Analyst.

Published in:

Financial Analysts Journal, 1972, v. 28, n. 6, p. 49, doi. 10.2469/faj.v28.n6.49

By:

Bernstein, Leopold A.

Publication type:

Article

Changes over Time in the Revenue-Expense Relation: Accounting or Economics?

Published in:

Accounting Review, 2011, v. 86, n. 3, p. 945, doi. 10.2308/accr.00000046

By:

Donelson, Dain C.;
Jennings, Ross;
McInnis, John

Publication type:

Article

Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital.

Published in:

Accounting Review, 2010, v. 85, n. 1, p. 315, doi. 10.2308/accr.2010.85.1.315

By:

McInnis, John

Publication type:

Article

Group-Based Compensation in Professional Service Firms: An Empirical Analysis of Medical Group Practices.

Published in:

Accounting Review, 2010, v. 85, n. 1, p. 343, doi. 10.2308/accr.2010.85.1.343

By:

Pizzini, Mina

Publication type:

Article

The relation between nonrecurring accounting transactions and CEO cash compensation.

Published in:

Accounting Review, 1998, v. 73, n. 2, p. 235

By:

Gaver, Jennifer J.;
Gaver, Kenneth M.

Publication type:

Article

Extraordinary Items--An Elusive Concept.

Published in:

Accounting Historians Journal, 2017, v. 44, n. 2, p. 139, doi. 10.2308/aahj-10562

By:

Hoyle, Joe B.;
Paik, Gyung H. (Daniel);
Shi, Ruoping (Cathy)

Publication type:

Article

THE IMPACT OF THE DISCLOSURE OF EXTRAORDINARY ACCOUNTING ITEMS ON RETURNS TO EQUITY.

Published in:

Accounting & Finance, 1990, v. 30, n. 2, p. 1, doi. 10.1111/j.1467-629X.1990.tb00240.x

By:

Easton, Stephen

Publication type:

Article

DISCUSSION: DAVID H. DOWNES.

Published in:

Journal of Finance (Wiley-Blackwell), 1976, v. 31, n. 2, p. 674, doi. 10.2307/2326633

By:

Downes, David H.

Publication type:

Article

AN EMPIRICAL ANALYSIS OF DIFFERENTIAL CAPITAL MARKET REACTIONS TO EXTRAORDINARY ACCOUNTING ITEMS.

Published in:

Journal of Finance (Wiley-Blackwell), 1976, v. 31, n. 2, p. 651, doi. 10.2307/2326632

By:

Eskew, Robert K.;
Wright, William F.

Publication type:

Article

Classifying Considerations Given by a Vendor to a Customer.

Published in:

CPA Journal, 2008, v. 78, n. 9, p. 22

By:

Marshall, Brian H.

Publication type:

Article

Extraordinary Items: Time to Eliminate the Classification.

Published in:

CPA Journal, 2007, v. 77, n. 2, p. 32

By:

Massoud, Marcos;
Raiborn, Cecily;
Humphrey, Joseph

Publication type:

Article

An Extraordinary Decision Leads to Extraordinary Changes.

Published in:

CPA Journal, 2004, v. 74, n. 6, p. 24

By:

Burke, Jacqueline A.

Publication type:

Article

Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange.

Published in:

International Journal of Auditing, 2005, v. 9, n. 1, p. 45, doi. 10.1111/j.1099-1123.2005.00101.x

By:

Leventis, Stergios;
Weetman, Pauline;
Caramanis, Constantinos

Publication type:

Article

EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING.

Published in:

Journal of Business Finance & Accounting, 1993, v. 20, n. 4, p. 479, doi. 10.1111/j.1468-5957.1993.tb00270.x

By:

Dempsey, Stephen J.;
Hunt III, Herbert G.;
Schroeder, Nicholas W.

Publication type:

Article

ADJUSTMENTS FOR 'EXTRAORDINARY ITEMS' IN SMOOTHING REPORTED PROFITS OF LISTED AUSTRALIAN COMPANIES: SOME EMPIRICAL EVIDENCE.

Published in:

Journal of Business Finance & Accounting, 1989, v. 16, n. 2, p. 229, doi. 10.1111/j.1468-5957.1989.tb00015.x

By:

Craig, Russell;
Walsh, Paul

Publication type:

Article

Making Pro Forma Information More Useful.

Published in:

Financial Executive, 2002, v. 18, n. 3, p. 38

By:

Arnold, Jerry L.;
Duggan, Joseph William

Publication type:

Article

EITF's Reversal Recognizes Uncertainties.

Published in:

Financial Executive, 2001, v. 17, n. 8, p. 58

By:

Heffes, Ellen M.

Publication type:

Article

financialREPORTING.

Published in:

Financial Executive, 2001, v. 17, n. 8, p. 58

By:

Heffes, Ellen M.

Publication type:

Article

The Accuracy and Adequacy of Tax Data in COMPUSTAT.

Published in:

Journal of the American Taxation Association, 1993, v. 15, n. 1, p. 121

By:

Kinney, Michael R.;
Swanson, Edward P.

Publication type:

Article

Issues in Funds Statement Presentation.

Published in:

Accounting Review, 1983, v. 58, n. 4, p. 799

By:

Nurnberg, Hugo

Publication type:

Article

Classificatory Smoothing of Income with Extraordinary Items: A Reply.

Published in:

Accounting Review, 1977, v. 52, n. 2, p. 525

By:

Barnea, Amir;
Ronen, Joshua;
Sadan, Simcha

Publication type:

Article

Classificatory Smoothing of Income with Extraordinary Items: Research Implications.

Published in:

Accounting Review, 1977, v. 52, n. 2, p. 516

By:

Barnea, Amir;
Ronen, Joshua;
Sadan, Simcha

Publication type:

Article

Classificatory Smoothing of Income with Extraordinary Items.

Published in:

Accounting Review, 1976, v. 51, n. 1, p. 110

By:

Barnea, Amir;
Ronen, Joshua;
Sadan, Simcha

Publication type:

Article

The Implementation of Accounting Objectives: An Application to Extraordinary Items.

Published in:

Accounting Review, 1975, v. 50, n. 1, p. 58

By:

Barnea, A.;
Ronen, J.;
Sadan, S.

Publication type:

Article

The Concept of Materiality.

Published in:

Accounting Review, 1967, v. 42, n. 1, p. 86

By:

Bernstein, Leopold A.

Publication type:

Article

THE PRESENTATION OF CORPORATE INCOME AND EARNED SURPLUS.

Published in:

Accounting Review, 1949, v. 24, n. 3, p. 285

By:

Kelley, Arthur C.

Publication type:

Article