By Philip M J Reckers
Now in its twentieth variation, "Advances in Accounting" maintains to supply a major discussion board for discourse between and among educational and training accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique observation, severe research and artistic study - learn that supplies to substantively develop our knowing of economic markets, behavioral phenomenon and regulatory coverage. expertise and competitive international pageant have propelled super alterations over the 2 many years given that AIA was once based. a big selection of unsolved questions maintains to plague a career below fireplace within the aftermath of 1 monetary debacle after one other. This quantity of "Advances in Accounting" comprises articles reflective of contemporary financial misery: articles at the results of submit financial ruin monetary reporting, dimension of decline in profits endurance, re-estimations of financial disaster prediction types, and an knowing of latest insurance wishes. It additionally seems at developments of importance to lecturers (trends in learn and dissertations concentration) and practitioners (trends in IS audits). With this twentieth quantity, "Advances in Accounting" makes a brand new dedication to the worldwide enviornment by means of advent of a world part and a brand new foreign affiliate editor. As by no means ahead of, the accounting career is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise maintains to champion swap via this revised international editorial dedication.
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Extra info for Advances in Accounting, Volume 20
26 STEPHEN P. BAGINSKI ET AL. The current study is also the first earnings relevance decline study executed in the quarterly domain. This allows us to formally incorporate seasonality effects into the proxy for earnings persistence, which is not possible in annual work. e. e. seasonal) effects are captured in our persistence proxies. Brown (1993), among others, discusses how forecast accuracy is enhanced and measurement error is minimized when quarterly earnings expectation models are used instead of annual ones.
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Auditing: A Journal of Practice and Theory, 11(Fall), 30–49. , & Taffler, R. (1992). The audit report under going-concern uncertainties: An empirical analysis. Accounting and Business Research, 22, 337–345. , & Ramirez, G. (2000). The dynamics of debtor-in-possession financing: Bankruptcy resolution and the role of prior lenders. Working Paper, New York University, New York. , & Ramirez, G. (1998). Debtor-in-possession financing and the resolution of uncertainty in (Chap. 11) reorganizations. Working Paper, Tulane University, New Orleans.
Advances in Accounting, Volume 20 by Philip M J Reckers