The effect of accounting procedure changes on CEOs' cash salary and bonus compensation. Journal of Accounting and Economics 9 (1): 7-34.Paul M Healy,Sok-Hyon Kang,Krishna G.Palepu.The effect of accounting procedure changes on CEOs cash salary and bonus compensation.Journal of Accountancy. 1987...
aHowever, it is also possible that variants identified in populations of European descent might not be applicable among Asians because of underlying genetic heterogeneity (both allelic and locus heterogeneity). 然而,它也是可能的在欧洲血脉的人口辨认的变形也许不是可适用的在亚洲人之中由于部下的基因非均...
3. 会计原则变更累积影响数 会计原则变更累积影响数 (Cumulative Effect of Changes in Accounting Principles) 采用的会计原则有变动时,比较原方法与 …doc.mbalib.com|基于3个网页 更多释义 例句 释义: 全部,会计原则变动累积影响数,会计原则变动之累积影响数,会计原则变更累积影响数 更多例句筛选 1. cumulati...
We examined the nature and effect of accounting changes for 1,304 companies from 1993-2003. Unlike findings reported by previous studies, accounting changes in this time period decreased earnings per share. The percentage change in earnings per share had a mean of -50.99% and a median of -...
Per ASC 250-10-45-18, the effect of a change in accounting principle which is inseparable from the effect of a change in accounting estimate should be accounted for as a change in accounting estimate. C is corrent because changes in estimate should be accounted for in the period of change...
The accounting profession has recently been affected by major financial reporting scandals and regulatory changes. The Sarbanes-Oxley Act of 2002 made changes to several engagement-specific characteristics with the ultimate aim of improving auditor independence. Accounting research is currently investigating ...
Restatement of all prior periods is the retroactive accounting treatment that is applied to the correction of an error and the retrospective accounting treatment given to changes in accounting principle. However, a change in accounting principle that is inseparable from the effect of a change in ...
While research has mainly focused on customer information management aspects of CRM (Reinartz, Krafft and Hoyer 2004), the resulting marketing activities have received less attention, in particular the effects of changes in marketing activities for individual customers. Business relationships have been ...
The Effect of Stock Price on Discretionary Disclosure I examine the impact of exogenous changes in stock prices on voluntary disclosure. Specifically, I investigate whether stock price declines prompt managers... Ewa Sletten - 《Review of Accounting Studies》 被引量: 93发表: 2011年 ...
CJ Corrado,A Patel - 《Review of Quantitative Finance & Accounting》 被引量: 0发表: 1995年 OPERATING LEASES IN THE HOSPITALITY INDUSTRY & THE COMING ACCOUNTING CHANGES On September 1, 2014,The Wall Street Journal published an article aboutoperating lease accounting changes and the possibility these...