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Essays In Accounting
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Book Synopsis Essays in Accounting Theory in Honour of Joel S. Demski by : Rick Antle
Download or read book Essays in Accounting Theory in Honour of Joel S. Demski written by Rick Antle and published by Springer Science & Business Media. This book was released on 2007-02-15 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
Book Synopsis Accounting, Organizations, and Institutions by : Christopher S. Chapman
Download or read book Accounting, Organizations, and Institutions written by Christopher S. Chapman and published by OUP Oxford. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Book Synopsis Essays in Accounting by : S. K. R. Bhandari
Download or read book Essays in Accounting written by S. K. R. Bhandari and published by . This book was released on 1964 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Essays in Financial Accounting by : Yifang Xie (Professor of accounting)
Download or read book Essays in Financial Accounting written by Yifang Xie (Professor of accounting) and published by . This book was released on 2020 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation is comprised of two empirical essays that examine how different economic forces impact the collection and processing of information. The first essay is motivated by a disclosure theory that suggests a negative impact of disclosure regulation on managers' information acquisition. When the regulator requires a disclosure of unfavorable information, firm managers might reduce information collection to avoid the mandatory disclosure (e. g. , Matthews and Postlewaite 1985; Shavell 1994; Polinsky and Shavell 2010). This theory lacks empirical evidence due to the difficulty in measuring managers' information collection behaviors. I overcome this challenge by investigating a 2007 regulation change that requires pharmaceutical firms to disclose newly found safety problems on their product labels. Using a difference-in-difference research design, I find that firms collect less new safety information in the post-regulation period. My study highlights one unintended negative consequence of disclosure regulation: mandatory disclosure might reduce managers' information production. The second essay is joint work with Zachary Kaplan and Xiumn Martin. We examine whether firm managers selectively convey information to Thomson Reuters I/B/E/S, to influence the generating process of the EPS consensus. We find that short-horizon optimistic forecasts are more likely to be removed from the I/B/E/S consensus calculation, after controlling for removal policies that I/B/E/S developed. This higher likelihood of removing optimistic forecasts is more pronounced when (i) the removals allows managers to meet or beat the I/B/E/S consensus, (ii) when managers have greater ability to influence I/B/E/S, and (iii) when costs of alternative options to achieve the meet-or-beat objective are higher. We also find that discretionary removals improve consensus accuracy, suggesting that I/B/E/S benefits from accepting the influence of firm managers. Collectively, our findings challenge the conventional view that I/B/E/S mechanically aggregates EPS forecasts from Wall Street analysts, and also yield insights into I/B/E/S's information production process.
Book Synopsis Accounting Theory by : Harvey Hendrickson
Download or read book Accounting Theory written by Harvey Hendrickson and published by Routledge. This book was released on 2004-06-10 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.Professor Devine passed away in 1998, prior to the sign
Book Synopsis Accounting Essays by : Thomas Heaton Spitters
Download or read book Accounting Essays written by Thomas Heaton Spitters and published by Lulu.com. This book was released on 2011-03-31 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: A thorough retrospective guide to financial accounting changes related to Sarbanes - Oxley and corresponding legislation.
Book Synopsis Essays on the history of accounting by : Basil S. Yamey
Download or read book Essays on the history of accounting written by Basil S. Yamey and published by . This book was released on 1978 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Carl Thomas Devine by : Carl Thomas Devine
Download or read book Carl Thomas Devine written by Carl Thomas Devine and published by Taylor & Francis. This book was released on 1999 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a collection of thirteen essays by one of America's great academic accountants, Carl Devine. The essays explore in substantial depth the evolution of Professor Devine's philosophy, research, and thinking during his nearly sixty years of study. The extent of his knowledge spans a variety of disciplines from science and mathematics to philosophy and religion. This eclectic collection of essays is continuously rewarding, and with even a cursory review one quickly discovers the richness and breadth of Devine's work. This book will be an invaluable historical and scholarly legacy to future generation of accounting students and educators. In them Professor Devine reflects objectively on some of the personalities in, and development of accounting and accounting thought during two momentous generations in which a revolution has occurred in accounting research and in the accounting/auditing professions.
Book Synopsis Four Essays in Accounting Theory by : Frank Sewell Bray
Download or read book Four Essays in Accounting Theory written by Frank Sewell Bray and published by . This book was released on 1953 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Social Accounting Systems by : F. Thomas Juster
Download or read book Social Accounting Systems written by F. Thomas Juster and published by Elsevier. This book was released on 2013-09-03 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social Accounting Systems: Essays on the State of the Art contains essays prepared during a workshop aimed at the development and promulgation of objectives for future work on social accounting, and the making of recommendations to achieve them by evaluating existing demographic and time-based accounting models. The essays describe and evaluate the state of the art of extant empirically based approaches to social accounting. The book opens with an overview chapter that describes the organizations of the Workshop on Social Accounting Systems at which the essays were presented and discussed, the nature of the tasks assigned to authors, and the major themes of workshop discussions. This is followed by separate chapters on time-based social accounting systems and demographic accounting; how subjective social indicators can be related to social accounting systems; and general evaluations of the systems described in the previous chapters. This book will be primarily of interest to social scientists and statisticians concerned with the development and integration of national data systems and with social indicator analyses. They also will be germane to the interests of students of contemporary social change and the quality of life.
Book Synopsis Essays in financial accounting by : Tao Jiao
Download or read book Essays in financial accounting written by Tao Jiao and published by . This book was released on 2009 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this dissertation include the motivation of earnings management (chapter 2), the consequence of accounting frauds on the failure rate of IPO firms (chapter 3) and the effectiveness of actions taken by standard setters to improve the quality of accounting information (Chapter 4). Chapter 2 focuses on firms’ industry environment and investigates whether industry valuation impacts management's decision to manage earnings. Chapter 3 has been devoted to examine the consequence of large scale earnings management or accounting scandals on the firm's external environment. Chapter 4 examines whether the uniform adoption of IFRS by EU countries in 2005 improves the quality of accounting information by investigating the changes in the quality of analyst forecasts.
Book Synopsis Essays in British Accounting Research by : Michael Bromwich
Download or read book Essays in British Accounting Research written by Michael Bromwich and published by Pitman Publishing. This book was released on 1981 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Essays in Accounting Theory by : Carl Thomas Devine
Download or read book Essays in Accounting Theory written by Carl Thomas Devine and published by . This book was released on with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Stephen A. Zeff Publisher :Division of Research Graduate School of Business Administrat ISBN 13 : Total Pages :240 pages Book Rating :4.3/5 (97 download)
Book Synopsis Essays in Honor of William A. Paton by : Stephen A. Zeff
Download or read book Essays in Honor of William A. Paton written by Stephen A. Zeff and published by Division of Research Graduate School of Business Administrat. This book was released on 1979 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Theory by : John Asmus Christensen
Download or read book Accounting Theory written by John Asmus Christensen and published by Irwin/McGraw-Hill. This book was released on 2003 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.
Book Synopsis Accounting Theory by : Carl Thomas Devine
Download or read book Accounting Theory written by Carl Thomas Devine and published by Psychology Press. This book was released on 2004 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine. Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide profound insights into the importance of a profession's ethical presuppositions. The book then presents essays, which provide a critical examination of the relevance of hermeneutics and deconstruction to an understanding of accounting practice and an analysis of the academic 'game' particularly with respect to Professor Devine's experiences in the Florida university system. The final essay in the volume is devoted to a critique of rational choice theory applications in accounting. Revisiting and building upon themes developed in earlier work, this collection of essays will be essential reading for accounting historians, accounting theoreticians and all those interested in the work of Carl Thomas Devine.
Book Synopsis Further Essays on the History of Accounting by : Basil S. Yamey
Download or read book Further Essays on the History of Accounting written by Basil S. Yamey and published by . This book was released on 1982 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
