摘要:

Abstract:The paper investigates the reasons for regulating the accounting, management and performance of charitable organisations. It is argued that there exists apriorireasons to expect the public would demand regulation of this industry. This is primarily so that the transaction costs of bilateral bargaining between the public and charities are minimized, and to improve the security of possible donors against the proclivity of some agents to make false and misleading statements. However, existing regulations may be counterproductive by giving the public the impression that regulation achieves these aims when in fact it has not. Other possible inconsistencies in the way regulations have been applied are identified.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00047.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

摘要:

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 conclusions regarding the future directions of communications in accounting education in Australia.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00048.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

摘要:

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 whose income from continuing operations reported in accordance with Statement of Financial Accounting Standard No. 33 (SFAS 33) was drastically reduced. Questionnaires were mailed to 1,050 randomly selected bank lending officers (BLOs) in 240 banks in 40 states and the District of Columbia. A group of BLOs received no SFAS 33 data and served as a control. While most of the responding BLOs did not seem to use SFAS 33 data in making their decisions, those who reported that they used such data reached significantly different decisions from those of the control group. More specifically, the users evaluated the firm twice as risky and recommended significantly lower loans than the control group with respect to both short‐term and long‐term loans. Furthermore, the users spent significantly more time in data analysis and decision making than the control gr

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00049.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

摘要:

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.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00050.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00051.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00052.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00053.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00054.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

摘要:

Book reviewed in this article:Greg Pound, John J. Willingham and D. R. Carmichael,Australian Auditing — Concepts and MethodsCarrick Martin,An Introduction to AccountingD. R. Jeffery and M. J. Wallace,Systems Analysis and DesignYuji Ijiri,Accounting Structured in APLF. M. Wilkes,Capital Budgeting TechniquesI. G. Wallschutzky and B. T. Colditz,Australian Income Tax QuestionsGabriel B. Rothberg,Structured EDP AuditingK. J. Leo and J. R. Hoggett,Company Accounting in AustraliaSir Keith Yorston, E. B. Smyth and S. R. Brown,Advanced AccountingJack Clark Francis,Management of InvestmentsMichael T. Skully,Merchant Banking in ASEAN — A Regional Examination of its Development and OperationsEdna Carew,Fast Money ‐ The Money Market in Aus

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00055.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1984.tb00056.x

出版商:Blackwell Publishing Ltd    

年代:1984

数据来源: WILEY