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Abstract: The paper investigates the reasons for regulating the accounting, management and performance of charitable organisations. It is argued that there exists a priori reasons to expect the public would demand regulation of this industry. This is primarily so that the transaction costs of...
Abstract: Both in the U.S. and abroad, certain large companies are required to report accounting data adjusted for the effect of changing prices. This study investigated the role of such adjusted accounting data in corporate risk analysis. Loan decision situations were constructed for a firm...
Abstract: The study examined whether UK annual earnings possessed information or not, using Beaver's (1968) residual variance approach methodology. The research confirms results reported in other studies.
Book reviewed in this article: Greg Pound, John J. Willingham and D. R. Carmichael, Australian Auditing — Concepts and Methods Carrick Martin, An Introduction to Accounting D. R. Jeffery and M. J. Wallace, Systems Analysis and Design Yuji Ijiri, Accounting Structured in APL F. M. Wilkes, Capital...
Abstract: This paper reports a study that adapted an American communications skills inventory to determine the extent to which new graduates in the accounting profession are perceived to have adequate communications skills. Senior practitioners' and educators' perceptions were surveyed to reach...
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