Get Advances in Accounting, Volume 20 PDF

By Philip M J Reckers

ISBN-10: 0762310669

ISBN-13: 9780762310661

Now in its twentieth variation, "Advances in Accounting" keeps to supply an immense discussion board for discourse between and among educational and training accountants on problems with value to the way forward for the self-discipline. Emphasis is still put on unique statement, serious research and inventive learn - examine that supplies to substantively improve our knowing of monetary markets, behavioral phenomenon and regulatory coverage. expertise and competitive worldwide festival have propelled great adjustments over the 2 a long time considering that AIA used to be based. a big selection of unsolved questions maintains to plague a occupation less than hearth within the aftermath of 1 monetary debacle after one other. This quantity of "Advances in Accounting" contains articles reflective of modern monetary misery: articles at the results of put up financial disaster monetary reporting, dimension of decline in profits patience, re-estimations of financial disaster prediction types, and an figuring out of recent insurance wishes. It additionally seems at developments of value to teachers (trends in study and dissertations concentration) and practitioners (trends in IS audits). With this twentieth quantity, "Advances in Accounting" makes a brand new dedication to the worldwide enviornment through advent of a global part and a brand new foreign affiliate editor. As by no means earlier than, the accounting occupation is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise keeps to champion switch via this revised worldwide editorial dedication.

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Extra info for Advances in Accounting, Volume 20

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Foster ARIMA model is actually higher in the second and third subperiods across the entire distribution. In Panel A of Table 5, we present the same persistence decline tests for quarterly sales as presented earlier for quarterly earnings. In marked contrast to the earnings persistence findings, we find no evidence of a decline in sales persistence. 0001), with the strongest effects for firms in industries that are not information technology-intensive. Our finding that quarterly earnings persistence has declined through time while quarterly sales persistence has either remained constant or increased is consistent with Elliott and Hanna (1996) who document increases in the reporting of transitory items through time.

This suggests that our DEBTPOSS and BORROW variables represent two mutually exclusive strategies for dealing with financial stress and or bankruptcy. Consistent with Elayan and Meyer (2001) and others, larger firms were more likely to obtain DIP financing. Finally, consistent with the notion that DIP lending is not entirely risk-free, those firms in default were less likely to obtain DIP financing. 14 Table 3. Univariate Tests. 6 Note: GC: Going concern modified report (1 if yes, else 0); DEBTPOSS: 1 auditee has received debtor-in-possession financing; 0 else; BANKPRED: Bankruptcy probability calculated using Hopwood et al.

E. e. seasonal) effects manifested in the SACFs of the quarterly earnings (sales) series. Finally, we document considerable variability in firm-specific quarterly earnings persistence factors which should be of considerable interest to standard setters when they consider alternative reporting standards that might have an impact on firms’ earnings persistence. Data requirements for the ARIMA models used to measure persistence result in a sample of long-lived, economically stable firms that do not experience significant changes in either product type or barriers-to-entry measures.

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Advances in Accounting, Volume 20 by Philip M J Reckers

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