The role of time series analysis in studies of accounting policy choice: a comment

Article Abstract:

The study by Anderson and Zimmer /1992~ of goodwill accounting policies uses a pooled time series experimental design. This approach can add substantially to our understanding of accounting policy choices, but not in the manner used by Anderson and Zimmer. Where accounting policy choices are believed to be independent from one period to the next, then a time series approach can greatly enhance our ability to capture the influence on such policy choices of changing circumstances, more so than a simple cross-sectional test. Conversely, if accounting policy choices are not independent between periods, pooling over time can overstate significance levels of statistical tests. The nature of Anderson and Zimmer's data makes the impact indeterminate. However, even under an extreme assumption, pre-regulation evidence remains significant at conventional levels. (Reprinted by permission of the publisher.)

Accounting and auditing, Criticism and interpretation, Goodwill (Business), Time-series analysis, Time series analysis, Anderson, Don, Zimmer, Ian

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The effect of a preliminary notification letter on response to a postal survey of young people

Article Abstract:

A study was conducted on the potential uses and benefits of preliminary notification letter on response to a postal survey of young people. The findings indicate that preliminary notification letter has no overall effect on response rate. However, preliminary notification letter generated an improved speed of response, thus, making it a cost-effective option for surveys that rely on a 'swamping' approach and those that have a very short period available for fieldwork.

Marketing, Methods, Mail surveys, Survey response rates, Market surveys

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Is 'benchmark beating' by Australian firms evidence of earnings management?

Article Abstract:

A study investigating the extent to which small business enterprises report greater but small earnings (benchmark beaters) by manipulating the figures, is presented.

Australia, Sales, profits & dividends, Small Business, Reports, Company sales and earnings, Company earnings/profit, SOHO, Manipulative behavior, Manipulative behaviour

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