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1. |
MARKET INCENTIVES AND ORGANISATIONAL RESPONSE IN HIGHER EDUCATION |
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Accounting&Finance,
Volume 25,
Issue 2,
1985,
Page 1-18
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PDF (2937KB)
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ISSN:0810-5391
DOI:10.1111/j.1467-629X.1985.tb00137.x
出版商:Blackwell Publishing Ltd
年代:1985
数据来源: WILEY
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2. |
ACCOUNTING POLICIES FOR EXCHANGE GAINS AND LOSSES ON LONG‐TERM MONETARY ITEMS |
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Accounting&Finance,
Volume 25,
Issue 2,
1985,
Page 19-40
Peter H. Eddey,
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PDF (2694KB)
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摘要:
Abstract:Accounting standards and exposure drafts on foreign currency translation have differed in their recommended treatment of unrealised exchange gains and losses on long‐term monetary assets and liabilities of domestic firms denominated in foreign currencies. This paper compares the immediate recognition method (U.S. and U.K.) to the defer and amortise method (Australia and Canada) with respect to their effects on net income, asset and liability measurement. Reasons why management will be concerned with the financial statement effect of exchange rate changes are advanced and these, together with the empirical analysis of the competing accounting methods, help explain the evident support the Australian corporate sector has shown for the defer and amortise metho
ISSN:0810-5391
DOI:10.1111/j.1467-629X.1985.tb00138.x
出版商:Blackwell Publishing Ltd
年代:1985
数据来源: WILEY
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3. |
PERCEPTIONS OF AUSTRALIAN FINANCE MANAGERS ON THE IMPACT OF ADVERTISING ON THE ACCOUNTING PROFESSION: SOME EMPIRICAL EVIDENCE |
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Accounting&Finance,
Volume 25,
Issue 2,
1985,
Page 41-55
Hai‐Yap Teoh,
Ferdinand A. Gull,
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摘要:
Abstract:This study examines the perceptions and attitudes of finance managers to the removal of advertising restrictions by public accounting firms. Twelve null hypotheses which were formulated and tested regarding the perceptions of finance managers to a range of issues related to advertising by public accounting firms indicated that younger finance managers without a tertiary education and who had no previous public accounting experience perceived greater overall positive benefits from complete removal of advertising restrictions. Older finance managers believed that greater overall detrimental effects would result if advertising restrictions were completely removed.
ISSN:0810-5391
DOI:10.1111/j.1467-629X.1985.tb00139.x
出版商:Blackwell Publishing Ltd
年代:1985
数据来源: WILEY
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4. |
TARGET PAYOUT AND THE ASSOCIATION BETWEEN DIVIDENDS AND SHARE PRICES* |
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Accounting&Finance,
Volume 25,
Issue 2,
1985,
Page 57-76
S. Paul Roy,
Joseph K. Cheung,
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PDF (2084KB)
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摘要:
Abstract:The hypothesis that share prices react differently to unexpected dividend changes conditional upon firm target payouts is examined empirically. The cumulative abnormal return metric is used to measure price reactions for firms in various combinations of target payout class and dividend change. Two models are used as surrogates for expected dividends: the Fama‐Babiak model and one using analyst dividend forecasts. In general, the information hypothesis is not supported in the case of unexpected dividend decrease, but target payout is found to be a significant explanatory variable of share price behaviour in the case of unexpected dividend increas
ISSN:0810-5391
DOI:10.1111/j.1467-629X.1985.tb00140.x
出版商:Blackwell Publishing Ltd
年代:1985
数据来源: WILEY
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5. |
BOOK REVIEWS |
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Accounting&Finance,
Volume 25,
Issue 2,
1985,
Page 77-98
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PDF (3319KB)
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摘要:
Book reviewed in this article:Paul W. Heiser and Inge D. Pinckney,The dBasell Cash ManagerJean St.G. Kerr,The Definition and Recognition of Liabilities, Accounting Theory Monograph No. 4J. Klaassen and P. Verburg (eds.),Replacement Costs for Managerial PurposesT. A. Lee,Cash Flow AccountingK. J. Leo,Accounting for Business CombinationsNorman B. Macintosh,The Social Software of Accounting and Information SystemsChristopher Nobes,International Classification of Financial ReportingB. Popoff and T. K. Cowan,Analysis and Interpretation of Financial Statements, 2nd editionAlan M. Rugman and Lorraine Eden (eds.),Multinationals&Transfer PricingJ. B. Ryan, C. T. Heazlewood, J. Wong and M. Chye,New Zealand Company Financial Reporting: 1984, Second EditionJ. M. Samuels and A. G. Piper,International Accounting: A SurveyR. T. M. Whipple (ed.),Accounting for Property DevelopmentNancy L. Jacob and R. Richard Pettit,Investments
ISSN:0810-5391
DOI:10.1111/j.1467-629X.1985.tb00141.x
出版商:Blackwell Publishing Ltd
年代:1985
数据来源: WILEY
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