Advances in International Accounting, المجلد 14J. Timothy Sale Elsevier, 31/08/2001 - 260 من الصفحات This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. |
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النتائج 1-5 من 27
الصفحة 16
... coefficient per dollar of capitalized development costs relative to a dollar of expensed research and development costs. The null version of both hypotheses is implied by managerial opportunism. We observe that capitalized development ...
... coefficient per dollar of capitalized development costs relative to a dollar of expensed research and development costs. The null version of both hypotheses is implied by managerial opportunism. We observe that capitalized development ...
الصفحة 20
... coefficient on capitalized D is predicted by their model to be positive. Indeed, the theoretical coefficient on a measure of R&D capital that is marked-to-market should be unity.3 Our initial tests of H1 are based on comparing the ...
... coefficient on capitalized D is predicted by their model to be positive. Indeed, the theoretical coefficient on a measure of R&D capital that is marked-to-market should be unity.3 Our initial tests of H1 are based on comparing the ...
الصفحة 21
... coefficients c2 and c4 are predicted to be positive by H1. Our tests of H2 are based on the following empirical model, which is a disaggregated version of Eq. (1): 1 1 1 MV it = d0 + d1 ADJCLBVit + d2 OPDit 21 Discretionary ...
... coefficients c2 and c4 are predicted to be positive by H1. Our tests of H2 are based on the following empirical model, which is a disaggregated version of Eq. (1): 1 1 1 MV it = d0 + d1 ADJCLBVit + d2 OPDit 21 Discretionary ...
الصفحة 27
... Coefficient Error T-Ratio Prediction Ln (MV) 0.391 0.052 7.489*** Earn 0.015 0.078 0.197 Lev 0.456 0.187 2.440* + Ratio 0.110 0.059 1.866* + R&D Int 0.361 0.358 1.009 + Beta 0.633 0.194 3.268** + Constant 6.764 0.920 7.349*** Likelihood ...
... Coefficient Error T-Ratio Prediction Ln (MV) 0.391 0.052 7.489*** Earn 0.015 0.078 0.197 Lev 0.456 0.187 2.440* + Ratio 0.110 0.059 1.866* + R&D Int 0.361 0.358 1.009 + Beta 0.633 0.194 3.268** + Constant 6.764 0.920 7.349*** Likelihood ...
الصفحة 28
... coefficient on capitalized D is 1.74, which is significant at the 0.01 level. However, the valuation coefficient on the corresponding net income adjustment to capitalizer GAAP is not significant. Thus, for the full sample, H1 is only ...
... coefficient on capitalized D is 1.74, which is significant at the 0.01 level. However, the valuation coefficient on the corresponding net income adjustment to capitalizer GAAP is not significant. Thus, for the full sample, H1 is only ...
المحتوى
1 | |
15 | |
47 | |
THE POSTISSUE PERFORMANCE OF INITIAL PUBLIC OFFERING FIRMS IN THE PEOPLES REPUBLIC OF CHINA | 75 |
CHARACTERISTICS OF EARNINGS VERSUS BOOK VALUE FIRMS IN THE TAIWAN STOCK EXCHANGE | 101 |
AN EVALUATION OF POSTDEVALUATION FINANCIAL REPORTING PRACTICES | 115 |
A STUDY OF THE STATEPROFESSION RELATIONSHIP | 151 |
SOME EVIDENCE FROM HONG KONG | 181 |
AN EMPIRICAL EVALUATION | 201 |
THE CASE FOR INTERNATIONAL ACCOUNTING STANDARDS | 229 |
طبعات أخرى - عرض جميع المقتطفات
Advances in International Accounting, المجلد 14 <span dir=ltr>J. Timothy Sale</span> لا تتوفر معاينة - 2001 |
Advances in International Accounting, المجلد 14 <span dir=ltr>J. Timothy Sale</span> لا تتوفر معاينة - 2001 |
عبارات ومصطلحات مألوفة
A-shares accounting profession accounting reforms accounting regulations Accounting Research Accounting Standards Committee alternative standards amortization As-if assets audit Australian bankers BFRs book value book value firms Canadian Chartered Accountants China Chinese accounting standards Circular coefficient common equity construction contracts corporate corporatization countries deferred development costs dimensions disclosed disclosure earnings management economic enterprises expectation gap expensing GAAP FASB Financial Accounting Standards financial reporting financial statements firm-year foreign currency GAAP Grupo Financiero harmonization Hong Kong IARs IASC and FASB IASC Member income International Accounting Standards issue Journal of Accounting Kaikei median MIPA NC NC NC ND CS ND ND ND ND NUMSHR NZSA performance professional public sector questionnaires regression requirements respondents revised auditors sample Segment Information segment reporting Shanghai Stock Exchange significant SOEs standard setting Table users valuation value of common variables White’s t-statistic Zealand
مقاطع مشهورة
الصفحة 147 - Cash equivalents are short-term, highly liquid investments that are readily convertible to known a/mounts of cash and which are subject to an insignificant risk of changes in value.
الصفحة 153 - In the first place there are the "traditional" professional intellectuals, literary, scientific and so on, whose position in the interstices of society has a certain inter-class aura about it but derives ultimately from past and present class relations and conceals an attachment to various historical class formations. Secondly, there are the "organic" intellectuals, the thinking and organising element of a particular fundamental social class.
الصفحة 147 - Short-term, highly liquid investments that are both (a) readily convertible to known amounts of cash, and (b) so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
الصفحة 175 - Roberson, and two anonymous reviewers for their helpful comments on earlier drafts of this paper.
الصفحة 177 - Guthrie, J. (1992). Changes in the public sector: a review of recent 'alternative' accounting research, Accounting, Auditing and Accountability, 5(2), 30-31.
الصفحة 99 - Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," Review of Financial Studies 3, No.
الصفحة 182 - ... auditors are performing in a manner at variance with the beliefs and desires of those for whose benefit the audit is being carried out' (Humphrey, 1997: 9, emphasis in original).
الصفحة 240 - Statement derive from the view that a lease that transfers substantially all of the benefits and risks incident to the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee and as a sale or financing by the lessor.