Abstracts » Business

The corporate memory structure of expert portfolio managers: a multi-trial free recall study

Article Abstract:

Issues concerning the content and organization of portfolio managers' knowedge bases regarding their investments are examined, focusing on the results of a study with 33 Australian portfolio managers. Topics include memory structures of portfolios; relevance to accounting; and the testing of hypotheses regarding clustering of memory recall, industry basis for recall, and comparisons of recall clustering scores for experts and novices.

United States, Australia, Portfolio Management, Statistical Data Included, Investment analysis, Securities analysis

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A review of materiality research

Article Abstract:

Analysis and techniques for materiality research, or disclosure statements processes, are presented. Also included are several variables that may potentially impact materiality judgments, such as audit structure, contextual differences and personality.

International, Methods, Auditing, Auditors, Disclosure statements (Accounting)

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The decision usefulness of reported cash flow and accrual information in a behavioural field experiment

Article Abstract:

Cash flow information is important for determining the financial viability of a firm.

Science & research, World, Capital funds & cash flow, Venture Analysis, Risk assessment, Finance, Accounting and auditing, Influence, Business enterprises, Cash flow, Bankruptcy, Company bankruptcy

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