Search results
Results from the WOW.Com Content Network
ERCs are used primarily in research in accounting and finance. In particular, ERCs have been used in research in positive accounting, a branch of financial accounting research, as they theoretically describe how markets react to different information events. Research in Finance has used ERCs to study, among other things, how different investors ...
Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. [1] Earnings management involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to "influence contractual outcomes that depend on reported accounting numbers."
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 ...
Raymond John Chambers (16 November 1917 – 13 September 1999), was an accounting academic who worked at the University of Sydney from 1953–1999. His research sought to provide an evidence-based reform of financial reporting and accounting practice. [1] Chambers was selected by Dick Edwards as one of his Twentieth Century Accounting Thinkers. [2]
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.
Krishna Palepu - business analysis and valuation, financial statements; Scott Patterson; Keith Pavitt - innovation clusters and innovation taxonomy (1970s through 2000) Edith Penrose - The Theory of the Growth of the Firm (1959) Juan Antonio Pérez López - negative learning (1990s) Oscar E. Perrigo - shop management (1900s)
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!
Financial modeling is the task of building an abstract representation (a model) of a real world financial situation. [1] This is a mathematical model designed to represent (a simplified version of) the performance of a financial asset or portfolio of a business, project , or any other investment.