Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol18.Issue4-5.Dec1999:
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Increased freedom, self- government, and autonomy in Poland call for steady improvement of accounting as an instrument for the realization of the public accountability of
representing the dierent percentile points are lower than the corresponding points for the Jones model in Table 3, Panel D. We also provide statistics for the R 2 distributions for
The layout of the paper is as follows. Section 2 overviews earnings man- agement research designs and provides descriptive evidence on their use in the recent literature. Section
Eects of changes in cost allocations on the assessment of cost containment regulation in hospitals, The, 97±112.. Eect of relative performance evalua- tion on earnings management:
Stock Market Volatility in an Emerging Market: Further Evidence from the Athens Stock Exchange.. by GEORGIOS
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
Accordingly, researchers are en- couraged to submit manuscripts in that general area for editorial consideration at the Journal of Accounting and Public
A considerable body of literature has developed following Hopwood (Hopwood, A. An empirical study of the role of accounting data in performance evaluation. Journal of
