Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Robert E. Hoskin"'
Publikováno v:
Behavioral Research in Accounting. 24:109-130
Archival and behavioral research suggests that discretionary accruals are managed to increase bonuses when the risk of being discovered is lowest. While such strategic behavior has been suggested in past research, this study experimentally manipulate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::834a2360452452ac972fabac47c0b481
https://doi.org/10.2308/bria-10120
https://doi.org/10.2308/bria-10120
Publikováno v:
Review of Accounting and Finance. 2:63-86
This study investigates whether management's choices of adoption timing and transition method are associated with factors influencing their economic incentives in the case of early adoption of Statement of Financial Accounting Standards No. 96 (SFAS
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a09289b20d3d2eefd12c4dd2ddfd6bfd
https://doi.org/10.1108/eb043392
https://doi.org/10.1108/eb043392
Publikováno v:
Accounting, Organizations and Society. 7:1-11
Additional experimental evidence is presented about information processing changes made by individuals in response to an accounting change. Subjects apparently changed their information processing in response to a nonlinearity effect, but not in resp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::033772f89f01aec6b47f7e0029bff01d
https://doi.org/10.1016/0361-3682(82)90021-6
https://doi.org/10.1016/0361-3682(82)90021-6
Publikováno v:
The British Accounting Review. 21:23-41
Three major classes of instructional objectives that make use of personal computers and spreadsheet software are differentiated and discussed. The three major classes are distinguished by the extent to which they emphasize: (a) specific computer-mode
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9cf5ffaded72bd22281cfe0096168165
https://doi.org/10.1016/0890-8389(89)90061-9
https://doi.org/10.1016/0890-8389(89)90061-9
Autor:
Robert E. Hoskin
Publikováno v:
Journal of Accounting Research. 21:78
The decision impact of opportunity costs is of interest to accountants, economists, and behavioral scientists. From an economic point of view these costs are generally considered relevant, and explicitly reporting them for decision making could impro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f61c04c33f41ac0bb9849f1bacc50b85
https://doi.org/10.2307/2490937
https://doi.org/10.2307/2490937
Publikováno v:
Journal of Accounting Research. 24:1
The purpose of this study is to assess the incremental information content of additional firm disclosures released concurrently with the announcement of annual earnings. More specifically, we examine the Dow Jones News Retrieval Service for all discl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6cd6d4cd41f539d401526e275c6592d9
https://doi.org/10.2307/2490726
https://doi.org/10.2307/2490726
Publikováno v:
Journal of Accounting Research. 19:86
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::967c50a5b1af23542cc52a7725b4956f
https://doi.org/10.2307/2490963
https://doi.org/10.2307/2490963