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In financial economics, finance, and accounting, the earnings response coefficient, or ERC, is the estimated relationship between equity returns and the unexpected portion of (i.e., new information in) companies' earnings announcements.
Late 19th century and early 20th century Factory accounts, their principles and practice by Garcke and Fells turned out to be a popular and influential work on cost accounting. It was republished until the last 7th edition in 1922. [20] In 1910 J.M. Fells himself in The Accountancy, looked back and made the following remarks:
In 1912 he wrote Auditing: Theory and Practice. This was the first American book on auditing. For the seventh editions two other authors joined him and the book was retitled Montgomery's Auditing. After Montgomery's death the eighth edition was published in 1957 by two other authors. It is still in print and is now in its 12th edition. [5]
William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review. [1]
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
The Accounting Review, launched in 1926 by William Andrew Paton, [7] is one of the oldest academic journals in accounting. [8] [9] The American Association of University Instructors of Accounting, which later became the American Accounting Association, originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting ...
APA style (also known as APA format) is a writing style and format for academic documents such as scholarly journal articles and books. It is commonly used for citing sources within the field of behavioral and social sciences, including sociology, education, nursing, criminal justice, anthropology, and psychology.
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...