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Research in accounting regulation Vol. 18

Gary John Previts

Amsterdam Elsevier JAI London Sydney 2005

Localização: FEA - Fac. Econ. Adm. Contab. e Atuária    (657.0218 R432 v.18 )(Acessar)

  • Título:
    Research in accounting regulation Vol. 18
  • Autor: Gary John Previts
  • Assuntos: Accounting -- Law and legislation -- United States; Accounting -- Standards -- United States; PADRÕES E NORMAS CONTÁBEIS -- ESTADOS UNIDOS; CONTABILIDADE (LEGISLAÇÃO) -- ESTADOS UNIDOS
  • Notas: Includes bibliographical references
  • Descrição: Pt. I. Main papers -- The numbers game : how do managers compensated with stock options meet analysts' earnings forecasts? / Mark P. Bauman, Mike Braswell and Kenneth W. Shaw -- Pro forma adjustments to GAAP earnings : bias, materiality, and SEC action / Nancy B. Nichols, Sidney J. Gray and Donna L. Street -- Federal securities litigation update / Jimmy W. Martin and Martin Narz -- Antecedents and expected outcomes of the new accounting regulation in the European Union / Sylwia Gornik-Tomaszewski -- Pt. II. Research reports -- Existing disclosure challenges of IPO allocations : a research report / Denise A. Jones and Wanda A. Wallace -- Auditors' reporting options and client disclosure quality / Joseph V. Carcello, Jing Lin and Kannan Raghunandan -- The analysis of SFAS no. 109's usefulness in predicting future cash flows from a conceptual framework perspective / Joseph Legoria and Keith F. Sellers -- Do CEO/CFO certifications provide a signal of credible financial reporting? / Thomas E. Vermeer -- Does income tax regulation apply downward pressure to CEO compensation? / Toni Smith -- A note on pre-Sarbanes-Oxley Act users' and auditors' perceptions of a limitations paragraph in the auditor's internal control report / Benjamin P. Foster, Willie E. Gist, Guy McClain and Trimbak Shastri -- SIMS 2.0 includes controls for NYSE special closings, small firm effects and liquidity / Anthony J. Cataldo II -- Pt. III. Feature -- Developments in accounting
    regulation : a synthesis and annotated bibliography of evidence and commentary in the academic literature (2003-2004) / Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle -- Pt. IV. Capsule commentaries -- Accounting harmonization in Latin America : moving toward IFRS / Mercedes Palacios Manzano -- The effect of mandatory audit-firm rotation : a monitoring perspective / Wuchun Chi -- The impact of international harmonisation efforts on accounting disclosure regulation in Turkey / T. Çuruk and T.E. Cooke -- Corpo
  • Editor: Amsterdam Elsevier JAI London Sydney
  • Data de criação/publicação: 2005
  • Formato: xv, 361 p. ill. 24 cm.
  • Idioma: Inglês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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