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Accruals and Aggregate Stock Market Returns

Hirshleifer, David; Hou, Kewei; Teoh, Siew Hong - Volkswirtschaftliche Fakultät, … - 2007

Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there is no indication that aggregate operating...

Persistent link: https://www.econbiz.de/10005836004

Unhealthy Accumulation: The Globalization of Health Care Privatization

Keaney, Michael - In: Review of Social Economy 60 (2002) 3, pp. 331-357

Health care reform in the industrialized countries, enacted during the last two decades, is entering a new phase of consolidation and further development, now extending to the less developed countries. This marks a significant element of the more general phenomenon commonly referred to as...

Persistent link: https://www.econbiz.de/10009200448

Accounting education in Britain during the early modern period

Edwards, John Richard - In: Accounting History Review 21 (2011) 1, pp. 37-67

accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …

Persistent link: https://www.econbiz.de/10009200800

Professions and patriarchy revisited. Accountancy in England and Wales, 1887-1914

Walker, Stephen - In: Accounting History Review 21 (2011) 2, pp. 185-225

New evidence is presented about the campaign to secure the admission of women to the accountancy profession in England and Wales during the late nineteenth and early twentieth century. This evidence, which permits a more gender-encompassing approach, is analysed by reference to Witz's (1992)...

Persistent link: https://www.econbiz.de/10009200807

Problems of milk quota management in accounting system their effect on property status of enterprises

Kiss, Arpad - In: Acta Agronomica Ovariensis (2009) 1

According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of … solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering …

Persistent link: https://www.econbiz.de/10009201420

The Definition of Goodwill - a Chronological Overview

RATIU, Raluca Valeria; TUDOR, Adriana TIRON - In: Romanian Statistical Review Supplement 60 (2012) 4, pp. 54-59

journals and books or offered by international accounting boards. We approach the definition from an accounting and a legal …

Persistent link: https://www.econbiz.de/10010598328

The competency-based approach for accounting education in Romania

Andone, Ion - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 54 (2007) November, pp. 15-21

irreversible and highly interest processes for the accounting profession, and the reform of the Romanian Accounting Regulation was … Accounting Standards. Our intention is to stimulate and create awareness among stakeholder groups in Romania on the competence …-based approach to professional accounting education. In this paper, we presents a competency-based approach for accounting education …

Persistent link: https://www.econbiz.de/10005417625

A neural network model for sales analysis

Aparaschivei, Florin - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 54 (2007) November, pp. 36-41

Neural networks are a computing paradigm developed from the field of artificial intelligence and brain modelling, which lately is becoming very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting. The purpose...

Persistent link: https://www.econbiz.de/10005417626

Two flaws in business cycle accounting

Christiano, Lawrence J.; Davis, Joshua M. - Federal Reserve Bank of Chicago - 2006

Using ‘business cycle accounting’ (BCA), Chari, Kehoe and McGrattan (2006) (CKM) conclude that models of financial …

Persistent link: https://www.econbiz.de/10005419881

The Role of Consultants for Danish Farmers Coping with the Change in Farming Conditions

Krabbe, Henning - International Farm Management Association - IFMA - 2005

, farm management and accounting. Good consultants, new products, goal settings and campaigns are described. …

Persistent link: https://www.econbiz.de/10005805080

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