[PDF] Top 20 Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol20.Issue1.2001:

... objective of our model is to develop a cash-based economic rate of return measure which extends previous research in two ways: (1) the model explicitly considers non-depreciable assets and (2) ... Lihat dokumen lengkap

... Using a nine-point scale, participants answered the following question: ``How likely is it that stockholders will su€er ®nancially as a result of the general manager's decision?'' The response to ... Lihat dokumen lengkap

... JAINAIN ANDANDOMESHMESH KINIINI Discussionby Arif Khurshed Recognition versus Disclosure: An Investigation of the Impact on Equity Risk using UK Operating Lease Disclosures by VIVIENIV[r] ... Lihat dokumen lengkap

... is a Professor of Accounting at the Anderson School at ...the Accounting Departmental Editor of Management Science and as the Anderson School's Accounting Area ...in ... Lihat dokumen lengkap

... test) and MERIT (mean ...Panel A shows that consistent with the factor level analysis, ALLOC and MERIT had signi®cantly(p < 0 : 01, one-tail test) higher values when ®nancial infor- mation was ... Lihat dokumen lengkap

... LOS, and hospital costs from a public policy ...hospital, and Newhouse (1992, ...``nearly a factor of 4 from 1965 to 1986'', at the same time that mean LOS ...implication ... Lihat dokumen lengkap

... in a powerful position relative to auditors, primarily because managers can in¯uence audit fees and hire or ®re the auditor (Emerson, 1962; Goldman and Barlev, 1974, ...Nichols and Price, ... Lihat dokumen lengkap

... from a sample of cities for ®scal year-end 1996 and considers changes since ...portance of federal regulations that increase the complexity and risk of the ®nancial audits, ... Lihat dokumen lengkap

... wages and salaries to the workforce or transferred to the common consumption fund; any remaining surplus could be used for investment within the organization (Turk, 1988, ...(Petrovic and Turk, 1995, ... Lihat dokumen lengkap

... earnings and on the indi- vidual reconciling ...level of adjustment for untaxed reserves and the net adjustment for consolidation di€erences are value ...with a degree of ... Lihat dokumen lengkap

... relevance of capital intensity in explaining the cross-sectional variation in market returns to chemical industry ®rms following the Bhopal, India chemical ...Blacconiere and Patten, 1994, p. 358), ... Lihat dokumen lengkap

... recovery of abandon- ment ...adopted a partial recovery policy in ...receive a return of, but no return on their ...variants of partial recovery methodologies (DOE/EIA, 1983, ... Lihat dokumen lengkap

... consequences of regulatory accounting in the nuclear power in- dustry: market reaction to plant abandonments, The, ...E€ects of changes in cost allocations on the assessment of cost ... Lihat dokumen lengkap

... positive and signi®cant; its coecient of ...that a change in de¯ated earnings by 1% leads to an analogous change in median-adjusted stock returns by ...regardless of the de®nition of ... Lihat dokumen lengkap

... 2 SPECIALPECIAL ISSUESSUE ONON NATIONALATIONAL ACCOUNTINGCCOUNTING Contents National Accounting, Government Budgeting and the Accounting Discipline by ROWANOWANJONESONES National Ac[r] ... Lihat dokumen lengkap

... Jones and modi®ed Jones models had the lowest standard errors, with mean standard errors of about 9% of total assests for forecast accruals over their random sample of 1,000 ...18% of ... Lihat dokumen lengkap

... Loeb, S.E., 1, 311 McLelland, A.J., 263 McNichols, M.F., 313 Mensah, Y.M., 3 Niskanen, J., 119 Niswander, F., 201 Paterson, J.S., 399 Reitenga, A.L., 189 Swanson, E.P., 201 Thomas, J., 347 Vafeas, N., 139 ... Lihat dokumen lengkap

... period and examined the residuals for the period after ...costs and residuals would be ...costs and direct costs plus depreciation, the residuals were positive, providing no evi- dence of cost ... Lihat dokumen lengkap

... BD and DPZ parallel DSS and Bradshaw et ...earnings and then examining hypotheses about management's incentives and methods of managing ...designs of many prior studies rest on ... Lihat dokumen lengkap

... CMAAD and CMAAD/BED are both positively correlated with bond ...that a hospital has limited capacity to generate revenue (Lawrence and Kurtenbach, 1995, ...level of revenue the hospital ... Lihat dokumen lengkap