By Philip M J Reckers
Now in its twentieth version, "Advances in Accounting" keeps to supply a tremendous discussion board for discourse between and among educational and working towards accountants on problems with importance to the way forward for the self-discipline. Emphasis is still put on unique remark, serious research and inventive learn - examine that gives you to substantively enhance our realizing of economic markets, behavioral phenomenon and regulatory coverage. know-how and competitive international pageant have propelled large adjustments over the 2 many years when you consider that AIA used to be based. a wide range of unsolved questions keeps to plague a career less than fireplace within the aftermath of 1 monetary debacle after one other. This quantity of "Advances in Accounting" comprises articles reflective of contemporary monetary misery: articles at the results of put up financial disaster monetary reporting, size of decline in gains patience, re-estimations of financial disaster prediction versions, and an figuring out of latest insurance wishes. It additionally seems to be at traits 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 area by means of advent of a world part and a brand new foreign affiliate editor. As by no means sooner than, the accounting occupation is looking for how you 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
1979–1990 1967–1978 vs. 1991–2001 1979–1990 vs. 390 1967–1978 vs. 1979–1990 1967–1978 vs. 1991–2001 1979–1990 vs. 980 Measuring the Decline in Quarterly Earnings Persistence 31 Table 2. (Continued ) Panel D: Mann-Whitney U-tests on Pairwise Comparisons (Not Information Technology-Intensive) Brown/Rozeff ARIMA Model (PERBR ) Foster ARIMA Model (PERF ) Paired Comparison p-Value Paired Comparison 1967–1978 vs. 1979–1990 1967–1978 vs. 1991–2001 1979–1990 vs. 320 1967–1978 vs. 1979–1990 1967–1978 vs.
1994, Table 3) study provides the coefficients for the various financial ratios. However, both papers (Geiger & Raghunandan, 2001, 2002) note that the intercept term for Hopwood et al. (1994, Table 3) is incorrect. This was corroborated via discussion with one of the authors of the Geiger and Raghunandan papers. 322 per Hopwood et al. (1994). After multiplying the various financial ratios by the coefficients a Z-score was determined. The probability of bankruptcy was then calculated as: (exp(Z))/(1 − exp(Z)) as per Hopwood et al.
PETERS Mutchler, J. F. (1986). Empirical evidence regarding the auditor’s going-concern opinion decision. Auditing: A Journal of Practice and Theory, 5(Fall), 148–163. Mutchler, J. , & McKeown, J. C. (1997). The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies. Journal of Accounting Research, 35(2), 295–310. New Generation Research (1991–1997). Bankruptcy yearbook and almanac. Boston: New Generation Research. , & Rama, D. V. (1995). Audit reports for companies in financial distress: Before and after SAS No.