Advances in accounting Tập 29, Số 1, 2013-6-15
Mục lục:
STTNội dung
1Audit committee financial expertise and properties of analyst earnings forecasts / John L. Abernathy, Don Herrmann, Tony Kang, Gopal V. Krishnan
2Insider trading in loss firms
3Earnings management and the allocation of net periodic pension costs to interim periods / Alan I. Blankley, Joseph Comprix, Keejae P. Hong
4Do independent research analysts issue more or less informative recommendation revisions? / Ryan J. Casey
5Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence from Egypt / Mohamed A. Elbannan
6Decision usefulness of whole-asset operating lease capitalizations / Roger C. Graham, Raymond D. King
7AIA submission: CEO overconfidence and the incidence of financial restatement / Theresa J. Presley, Lawrence J. Abbott
8Does incorporating non-linearity into discretionary accrual models improve their performance? / Huishan Wan
9Earnings response coefficients of OECD banks: Tests extended to include bank risk factors / Mohamed Ariff, Cheng Fan Fah, Soh Wei Ni
10The impact of IFRS on accounting quality: Evidence from Greece / Panagiotis E. Dimitropoulos, Dimitrios Asteriou, Dimitrios Kousenidis, Stergios Leventis
11Continental European accounting model and accounting modernization in Germany / Andreas Hellmann, Hector Perera, Chris Patel
12A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies / Anthony D. Holder, Khondkar E. Karim, Karen Jingrong Lin, Maef Woods
13Financial crisis and accounting quality: Evidence from five European countries / George Iatridis, Augustinos I. Dimitras
14The moderating effects of national culture on escalation of commitment / Stephen B. Salter, David J. Sharp, Yasheng Chen