The relation between perceived accounting quality and economic characteristics of the firm

Article Abstract:

A study was done to evaluate the relation between perceptions of firms' accounting quality to its economic characteristics. Results show that accounting quality is related to earnings and other vital accounting characterisitics of a firm. Findings also show that firms with high accounting quality which announce earnings generate greater response coefficients than low accounting quality firms.

Author: Imhoff, Eugene A., Jr.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1992

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Non-US firms' Accounting Standards choices

Article Abstract:

Issues concerning the choices made by non-United States companies with reference to their accounting standards are discussed. An investigation of the factors affecting the firms' voluntarily recording of financial information is presented and the results are described.

Author: Ashbaugh, Hollis
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2001
Finance

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Fair-value accounting: a cautionary tale from Enron

Article Abstract:

An evaluation of fair value accounting is presented, in the light of its implications on Enron's failure.

Author: Benston, George J.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2006
United States, Capital funds & cash flow, Natural gas transmission, Evaluation, Gas transmission industry, Enron Corp., ENRNQ, Accounting standards

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Subjects list: Standards, Accounting and auditing, Accounting, Business enterprises
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