Results 361 to 370 of about 7,984,770 (392)

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

, 2000
We address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators. Practitioners and regulators often see earnings management as pervasive and problematic—and in need of ...
Patricia M. Dechow, Douglas J. Skinner
semanticscholar   +1 more source

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

, 2001
This paper explains that value relevance research assesses how well accounting amounts reflect information used by equity investors, and provides insights into questions of interest to standard setters.
Mary E. Barth, W. Beaver, W. Landsman
semanticscholar   +1 more source

Accounts and Accounting

1987
This chapter examines some of the methodological issues arising when asking actors to give accounts of their life experiences.1 The research strategy pursued here parts from the premise that accounts are social products and as such need to be located and interpreted within the social context in which they occur.
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Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

, 1988
Research has shown that accounting follows different patterns in different parts of the world. There have been claims that national systems are determined by environmental factors. In this context, cultural factors have not been fully considered.
S. Gray
semanticscholar   +1 more source

Sustainability Accounting and Accountability

European Accounting Review, 2009
Sustainability Accounting and Accountability J. Unerman, J. Bebbington and B. O'Dwyer (Eds) Routledge: London and New York, 2007, ISBN-10: 0 415 38488 5 (hbk) This much-needed book on sustainabilit...
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Accounts

2017
Transactions of the Cumberland & Westmorland Antiquarian & Archaeological Society, 33, 334 ...
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Accounting and corporate accountability

Accounting, Organizations and Society, 1982
Abstract The rationale for and techniques of social responsibility accounting are examined analytically. The fear that corporate managers might act contrary to the interests of shareholders and not be concerned with those with whom the corporation contracts (creditors, workers and consumers) is not supported.
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Accounting Facts for Accounting Educator

SSRN Electronic Journal, 2009
This paper presents some historical perspective of Accounting Education and its Development. It's very important for Acounting Education and Accounting Practices. Some Accounting Questions which are very important for general knowledge, but not used by practice or an educator. For e.g.
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Corporate Responsibility, Accounting and Accountants

2009
Accountants have an important contribution to make to the debate surrounding Corporate Social Responsibility (CSR). While traditionally it has been financial accountability that is the remit of accountants, for many years now, accounting academics have been at the forefront of research and theory on social and environmental accounting and, more ...
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Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals

, 1994
Patricia M. Dechow
semanticscholar   +1 more source