Zobrazeno 1 - 10
of 21
pro vyhledávání: '"James Jiambalvo"'
Autor:
James Jiambalvo
To be a successful manager, you need to understand how foundational managerial accounting concepts apply to the business world. Managerial Accounting, 7th edition helps students make direct connections between the classroom and the boardroom by prese
Autor:
James Jiambalvo
Recognizing that most students will pursue careers as managers not accountants, Managerial Accounting, 6th Edition by James Jiambalvo focuses on the fundamental topics of managerial accounting, and helps student make direction connections between tec
Publikováno v:
Journal of Accounting Research. 40:585-612
Previous research (Rendleman, Jones, and Latane [1987]; Freeman and Tse [1989]; Bernard and Thomas [1990]; and Ball and Bartov [1996]) indicates that security prices do not fully reflect predictable elements of the relation between current and future
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a432e3869365565ae19e12791943c050
https://doi.org/10.1111/1475-679x.00063
https://doi.org/10.1111/1475-679x.00063
Publikováno v:
Contemporary Accounting Research. 19:117-145
Articles in the financial press suggest that institutional investors are overly focused on current profitability, which suggests that as institutional ownership increases, stock prices reflect less current period information that is predictive of fut
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d6265ae0698952b10017b403eaf9b1f0
https://doi.org/10.1506/equa-nvj9-e712-ukbj
https://doi.org/10.1506/equa-nvj9-e712-ukbj
Publikováno v:
AUDITING: A Journal of Practice & Theory. 19:79-99
At the end of the audit process, auditors evaluate the risk that aggregate financial statement error exceeds materiality. This evaluation is complex in that it requires a consideration of known error, projected error and sampling risk related to vari
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5f7c3e3055dabd08bfbf45a53f75a5bb
https://doi.org/10.2308/aud.2000.19.1.79
https://doi.org/10.2308/aud.2000.19.1.79
Publikováno v:
Contemporary Accounting Research. 15:1-24
This study examines the relation between audit quality and earnings management. Consistent with prior research, we treat audit quality as a dichotomous variable and assume that Big Six auditors are of higher quality than non-Big Six auditors. Earning
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::50b2bcf120e4652c84411537f615156a
https://doi.org/10.1111/j.1911-3846.1998.tb00547.x
https://doi.org/10.1111/j.1911-3846.1998.tb00547.x
Publikováno v:
Contemporary Accounting Research. 14:69-97
Manufacturing firms can manipulate income by producing in excess of the quantity needed to meet current period demand, thereby allocating part of current period fixed manufacturing overhead costs from cost of goods sold to inventory. Because it is su
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::351c603ffe4df027e50ecd8f5278a385
https://doi.org/10.1111/j.1911-3846.1997.tb00520.x
https://doi.org/10.1111/j.1911-3846.1997.tb00520.x
Autor:
James Jiambalvo
Publikováno v:
Contemporary Accounting Research. 13:37-47
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bb46ebdf5543042b85b5cee491552750
https://doi.org/10.1111/j.1911-3846.1996.tb00490.x
https://doi.org/10.1111/j.1911-3846.1996.tb00490.x
Autor:
James Jiambalvo, Mark L. DeFond
Publikováno v:
Journal of Accounting and Economics. 17:145-176
This paper examines the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports. We expect debt covenant restrictions to influence accounting choices in the year preceding and the year of violation. Time-ser
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2d59855240f8e0e04f98716401ca80f
https://doi.org/10.1016/0165-4101(94)90008-6
https://doi.org/10.1016/0165-4101(94)90008-6
Autor:
James Jiambalvo, Mark L. DeFond
Publikováno v:
Contemporary Accounting Research. 9:415-431
The Securities and Exchange Commission requires disclosure of auditor-client disagreements that precede a change in auditor. Although prior research has documented that disclosure of disagreements is associated with a decline in equity value, no empi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db24355643e8459aac81221206ee59ea
https://doi.org/10.1111/j.1911-3846.1993.tb00889.x
https://doi.org/10.1111/j.1911-3846.1993.tb00889.x