financial accounting regardless of if a student has chosen to major in accounting. Libby/Libby/Hodge believes in the building-block approach to teaching transaction analysis. Most faculty agree that mastery of the accounting cycle is critical to success in financial accounting...
The Accounting Review 80 - Koonce, McAnally, et al. - 2005 () Citation Context ...85)sdemographics. MBA students have been used in recent investment studies (e.g., Bloomfield andsLibby 1996; Bloomfield et al. 1999; Hirst et al. 1999; Maines and McDaniel 2000; H...
We survey and interview more than 400 executives to determine the factors that drive reported earnings and disclosure decisions. We find that managers would rather take economic actions that could have negative long-term consequences than make within-GAAP accounting choices to manage earnings. A surpri...