faqs.org » Abstracts Index » Abstracts » Business

An empirical investigation of the structure of accounting research

Article Abstract:

Analysis of the disciplinary structure of accounting research using cocitation clustering and content analysis gives only partial credence to the assertion that the discipline is fragmented. Research results indicate that among accounting research: the financial cluster is well integrated; managerial and HIP/behavioral research display a moderate degree of nesting while forecasting bankruptcy and income theory display a low degree of nesting; and that statistical auditing, tax, and studies of academic accounting are isolated from the main structure. Individuals wishing to integrate the discipline to increase the explanatory and predictive power of accounting research should incorporate models, theories, and methods from other accounting research fields.

---

Capital market analysis of reserve recognition accounting

Article Abstract:

Capital market analysis is applied to the reserve recognition accounting (RRA) method used by the oil and gas industry. In the RRA method, a firm's reserves are valued directly, and the change in reserve values is used to measure income. Capital market analysis is integrated with an analysis of reserve valuation. Statistical analysis of asset valuation of oil and gas reserves are conducted. The results indicate that the RRA measures the implied market values of reserves with error. A discussion of the results by Thomas Lys is included.

Accounting and auditing, Petroleum industry, Reserves (Accounting)

---

The prediction performance of a structural model of accounting numbers

Article Abstract:

A structural model for generating earnings predictions for analytical review is designed and tested. Sample and post-sample period prediction results for the structural model and for time-series models are compared. The prediction performance of the structural model is superior to univariate models for temporarily disaggregate data.

Models, Economic forecasting, Financial research

Some parts © 2012 Advameg, Inc.