This study applies a model of systematic belief revision to examine the effect of the relation between current-period unexpected earnings and prior-period security returns on the current period relation between those unexpected earnings and returns. Cross-sectional analysis blurs the effects of...

This study compares the effects of a faculty-read non-interactive streaming video lecture to the same lecture read by paid actors on student performance and perceptions. The scope of the study is limited to one learning objective of the first accounting course. No significant differences were...

Environmental activities of a company may result in payments for hazardous waste site costs. Based upon current financial accounting standards, prospective payments for these costs are not always reported as liabilities on financial statements. Agribusiness lenders require complete information...