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Autor:
Gervais Williams
Publikováno v:
Accounting and Business Research. 45:510-513
Thank you for the presentation. I thought it was very good because we are talking about longer term trends here. In that regard, although markets are very volatile and there are all sorts of uncert...
Autor:
Young, S. David
Publikováno v:
The Accounting Review, 1987 Jan 01. 62(1), 243-244.
Externí odkaz:
https://www.jstor.org/stable/248068
Autor:
Jerold L. Zimmerman
Publikováno v:
Journal of Applied Corporate Finance. 34:16-21
Autor:
Sakurai, Hisakatsu
Publikováno v:
国民経済雑誌. 155(3):75-78
Publikováno v:
MAB, Vol 74, Iss 11, Pp 49-54 (2000)
Externí odkaz:
https://doaj.org/article/d3d6535116814de785c4d1739aca1f08
Autor:
Jerold L. Zimmerman, Daniel Forrester
Publikováno v:
SSRN Electronic Journal.
We present an economic analysis of the American Mafia’s organizational design elements that promote its survival. Over nearly one hundred years, Mafia crime syndicates adapted their task assignments, performance measures, rewards and punishments, a
Publikováno v:
The Accounting Review. 92:183-219
Economics challenge the specification of discretionary accrual models. Since rent-seeking firms pursue differentiated business strategies, firms in the same industry experience idiosyncratic shocks due to heterogeneous economic fundamentals and hence
Publikováno v:
Journal of Law, Finance, and Accounting. 1:187-233
Prior research generally argues that managers issue management earnings forecasts (MFs) to secure capital market benefits (that is, to reduce information asymmetry between managers and investors to lower a firmâs cost of capital), to reduce the
Autor:
Jerold L. Zimmerman
Publikováno v:
Accounting and Business Research. 45:485-509
I explore the evolving role of accounting information in allocating capital. Accounting arose to control conflicts of interest in organizations (stewardship role). The industrial revolution spawned capital-intensive firms and public capital markets w