摘要:

Abstract:Three literatures on financial distress prediction are reviewed and evaluated in terms of their usefulness in credit analysis. These are (1) bankruptcy prediction models initiated by Altman, (2) behavioural studies of the ability of loan officers and others to make accurate predictions of bankruptcy and (3) attempts to simulate loan officers' judgements. It is concluded that techniques based on judgement simulation are likely to be the most effective decision aids.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1985.tb00064.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

Abstract:In recent years current cost accounting (CCA) has received considerable attention and has resulted in the Financial Accounting Standards Board (FASB) in the USA issuingFAS33and the Accounting Standards Committee in the UK issuingSSAP16.Similar Statements have been issued in Australia, Canada and New Zealand. The requirement to provide current cost information introduces new measurement problems. Amongst the most intractable of these is the estimation of the current cost of goods sold. The paper considers the problems associated with the techniques for estimating the current cost of goods sold which have been suggested inFAS33andSSAP16.Alternative methods of estimating current cost of goods sold using the discipline of numerical mathematics are then reviewed. It is shown that for individual inventory lines polynomial interpolating methods provide more reliable results than those recommended in the Statements. Where a firm possesses a large numbei of inventory lines it is likely to be impracticable to apply the interpolating methods to every item of inventory. In such cases a technique referred to as STAPOL is recommended.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1985.tb00065.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

Abstract:Nursing home care in Australia is provided by both for‐profit and not‐for‐profit nursing homes. Operating expenditure in nursing homes is funded by the Commonwealth Government. The reimbursement system currently in operation is linked to ownership structure. This paper examines differences in operating behaviour as a result of a reimbursement system based on ownership structure. The results of this study indicate that differences in behaviour occur as a result of ownership differences, ineffective controls and the lack of incentives in the reimbursement system to operate efficiently. These differences have important implications for policy change affecting the funding of nursing home

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1985.tb00066.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

Abstract:The primary objective of accounting is to provide information that helps decision makers make better decisions. Yet knowledge about how accountants and other professionals make decisions is limited. This article examines verbal protocol analysis, a methodology that uses detailed process information to model decision making behavior. There are many protocol analysis techniques, with different ways to collect data and different ways to analyze it. The selection of a particular technique depends on the specific research objectives. The article concludes with an illustration of a detailed protocol analysis study and a discussion of its results.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1985.tb00067.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

Book reviewed in this article:Steven R. Bishop, Harvey R. Crapp, Gany J. Twite,Corporate FinancePamela Angus‐Leppan,Financial ModellingRobert C. Clift.Corporate Accounting in AustraliaCharles T. Horngren,Introduction to Financial Accounting.R. Baxt, R. Gelski, Y. Grbich, B. Marks, K. Pose.Cases and Materials on TaxationFrederick D. S. Choi and Gerhard G. Mueller,International AccountingLeonard Eugene Berry and Gordon B. Harwood (eds.)Governmental and Nonprofit AccountingIvan Woods,Measures of In vestment YieldRita M. Rodriguez and E. Eugene Carter.International Financial ManagementPatrick R. A. Kirkman,Inflation Accounting in Major English‐Speaking CountriesRobert N. Anthony and David W. Young,Management Control in Non‐Profit OrganisationsPaul Suteliffe,Financial Reporting in the Public Sector.Ian Ball University of Ta

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1985.tb00068.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1985.tb00069.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY