The relation between perceived accounting quality and economic characteristics of the firm

Article Abstract:

A study was done to evaluate the relation between perceptions of firms' accounting quality to its economic characteristics. Results show that accounting quality is related to earnings and other vital accounting characterisitics of a firm. Findings also show that firms with high accounting quality which announce earnings generate greater response coefficients than low accounting quality firms.

---

Non-US firms' Accounting Standards choices

Article Abstract:

Issues concerning the choices made by non-United States companies with reference to their accounting standards are discussed. An investigation of the factors affecting the firms' voluntarily recording of financial information is presented and the results are described.

Finance

---

Fair-value accounting: a cautionary tale from Enron

Article Abstract:

An evaluation of fair value accounting is presented, in the light of its implications on Enron's failure.

United States, Capital funds & cash flow, Natural gas transmission, Evaluation, Gas transmission industry, Enron Corp., ENRNQ, Accounting standards

Similar abstracts:

• Abstracts: The relationship between accounting earnings and bond returns. The usefulness of financial and nonfinancial performance information in resource allocation decisions
• Abstracts: The spirit of leadership and a commitment to quality transform SSM Health Care system. Systemic versus nonsystemic approaches to quality improvement
• Abstracts: Commonalities between added value ratios and traditional return on capital employed. The effect of a potential borrower's reporting reputation and financial condition on commercial loan officers' estimates of forecast bias and subsequent loan recommendations

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.