Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue4-5.2000:
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Daniel Beneish has been Special Associate Editor for the next four articles in this issue of the Journal of Accounting and Public Policy (Vol.. Those four articles were submitted as
Each of the four accounting and ®- nancing choices aect the level of capital; the loan loss provision and securities gains and losses also change earnings; and loan charge-os
To date, we are aware of three studies that have examined the value rele- vance of local GAAP (Local Accounting Standards) and IAS earnings. Using a sample of Finnish ®rms listed on
mination which characterizes Setting 2, the independent auditor may be peer reviewed and will be penalized (a threat of external review) when found to have compromised
The ®nding that the presence of a dominant chief executive reduces monitoring activity is of concern to both independent auditors and investors and reinforces the policy
Bowlin Õ s (1995) ®ndings dier from those obtained in this study. 545±547) found that the ®nancial condition of non-defense ®rms was better than that of defense ®rms for the
In Section 2 we describe the usual equivalent annuity setup, with constant interest rates, and put into evidence on the one side the correspondence between maximizing (or
Statistics show that women are under-represented in senior man- agement posts in UK independent schools, especially in the second- ary sector. Reviews recent studies on women in
