Results 231 to 240 of about 756,867 (263)

Accounting for Intangibles and Managerial Information*

SSRN Electronic Journal, 2008
I investigate whether firms subject to SFAS No. 86 Accounting for the Costs of Computer Software provide information regarding future benefits of these software development (SD) expenditures. Numerous comment letters from the 1985 Exposure Draft indicate analysts feel that given the leeway to capitalize, managers will use this latitude ...
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Introduction to accounting information systems

2017
The use of accounting information has been traced back many thousands of years and originally emerged as a means to allow wealthy individuals to keep track of their assets as they bought, sold and/or traded them. This chapter aims to provide a general introduction to Accounting Information Systems (AIS).
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The rise of accounting information systems

International Journal of Accounting Information Systems, 2023
Severin V. Grabski, Stewart A. Leech
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The Information Perspective and Usefulness of Accounting Information

SSRN Electronic Journal, 2009
Relevance of earnings for explaining equity prices is investigated by many value relevance studies. This study investigates whether fiscal year end earnings as a proxy for next period’s earnings have additional information, beyond the information incorporated in contemporaneous equity price, for explaining next fiscal period’s end equity price. Results
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Accounting for noise in the microfoundations of information aggregation

Games and Economic Behavior, 2016
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Information Technology, Accountability, and Information Stewardship

2011
Over the past two decades, there has been an unabated demand for more accountabilityfrom public organizations. The term “accountability” is employed with a variety ofdifferent meanings. I view the purpose of these assessments as responsiveness to publicor external values. As Meijer (2001, p.
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Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement

Accounting and Finance, 2022
Rong He, Le Luo, Qingliang Tang
exaly  

Information for Accountability

2011
Barbara Bruns, Deon Filmer, Harry Anthony Patrinos   +2 more
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Accounting 101: redefining accounting for tomorrow

Accounting Education, 2022
Garry Carnegie
exaly  

Sustainability accounting and reporting: fad or trend?

Accounting, Auditing and Accountability Journal, 2010
Roger Burritt, Stefan Schaltegger
exaly