Discretionary accruals, the dispersion of earnings forecasts, and the accuracy of earnings
- Accounting method goes under firms' microscopes. Calio, Vince // Pensions & Investments;11/15/2004, Vol. 32 Issue 23, p3
The article reports on several big investment management firms putting in screens in the equity models that they hope will help them avoid future accounting debacles that plagued some companies during the past several years. In accrual accounting, a company records a sale or expense before cash...
- STUDYING THE RELATIONSHIPS BETWEEN CASH FLOWS AND EARNINGS IN IRANIAN INDUSTRY. Saber, Hamed Salehi; Shakouri, Mohammad Mahdi // International Journal of Academic Research;May2011, Vol. 3 Issue 3, p663
In recent years, fund managers worldwide have substantially increased their exposure to the Iranian capital markets. In spite of the Iranian capital market's rapid growth and its increasing importance in the international financial world, there has been limited empirical evidence linking...
- Modeling Total Accruals in an International Environment: The Impact of Alternative... Culvenor, Jane; Godfrey, Jayne M. // Journal of International Accounting, Auditing & Taxation;1999 Index, Vol. 8 Issue 2, p289
The role of accounting regulation hinges upon whether, how, and why managers manage earnings in the absence of regulatory constraints. Determining whether managers engage in earnings management to transfer wealth away from its most economic or socially effective/ efficient distribution requires...
- WORK PRODUCT--United States v. Arthur Young & Co.--A Work Product Privilege for Tax Accrual Workpapers. Bah, Kimberly E. // Journal of Corporation Law;Fall83, Vol. 9 Issue 1, p126
This article first examines the accounting rationale which makes tax accrual workpapers a necessary element of an independent audit. Next a review of prior decisions points out in what respect the Arthur Young decision breaks away from precedent. After the facts of the case have been explored,...
- SOME PROBLEMS OF ACCRUAL METHOD FARMERS. Allington, Thomas B.; Bravenec, Lorence L. // Tax Lawyer;Spring78, Vol. 31 Issue 3, p781
Discusses problems in the accrual method of accounting of farm income in the United States. Advantages of the accrual method over cash-basis accounting; Inventory valuation methods; Problems in livestock accounting.
- Reforming public sector accounting. // CMA Magazine;Jul/Aug97, Vol. 71 Issue 6, p27
Announces the availability of `Perspectives on Accrual Accounting,' a report published by the Public Sector Committee of the International Federation of Accountants (IFAC). Contact information.
- PENSIONS – A FUTURE PROBLEM? Power, Michael // Accountancy;Oct86, Vol. 98 Issue 1118, p27
Focuses on the SORP 1 Pension Scheme Accounts in Great Britain which advises that pension accounts be prepared on the basis of the accruals concept. Description of exceptions; Accounting for the individual who leaves the scheme before the year-end without deciding on a leaving option;...
- Adviser slams resource accounting proposals. // Public Finance;01/05/96, p2
Comments on the proposal of Great Britain's Treasury for a commercial-style resource accounts. Suggestion of professor David Heald on accruals accounting; Credibility of the Treasury as regulator.
- Different perspectives on accrual accounting. // Management Accounting: Magazine for Chartered Management Account;Jul/Aug97, Vol. 75 Issue 7, p3
Reports on the Public Sector Committee's release of a paper entitled `Perspectives on Accrual Accounting,' which presents viewpoints of politicians, economists, academics, administrators and accountants from several countries on the implementation and impact of using accrual accounting systems...