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Application of selected data mining techniques in unintentional accounting error detection
Papík, Mário; Papíková, Lenka - In: Equilibrium : quarterly journal of economics and … 16 (2021) 1, pp. 185-201
Persistent link: https://www.econbiz.de/10012604762
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Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
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Detection models for unintentional financial restatements
Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86
The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …
Persistent link: https://www.econbiz.de/10012176183
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Accounting for the gap : a firm study manipulating organizational accountability and transparency in pay decisions
Castilla, Emilio J. - In: Organization science : a journal of the Institute for … 26 (2015) 2, pp. 311-333
Persistent link: https://www.econbiz.de/10010528235
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Sorting effects of performance pay
Goldmanis, Maris; Ray, Korok - In: Management science : journal of the Institute for … 61 (2015) 2, pp. 335-353
Persistent link: https://www.econbiz.de/10010490876
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The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method
hassett, kevin allen; Wallison, Peter J. - American Enterprise Institute - 2009
inconsistent with the principles and objectives of accounting. …
Persistent link: https://www.econbiz.de/10010941142
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The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method
hassett, kevin allen; Wallison, Peter J. - American Enterprise Institute - 2003
inconsistent with the principles and objectives of accounting. …
Persistent link: https://www.econbiz.de/10010949199
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Shaping incentives through measurement and contracts
Bonham, Jonathan D. - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 57-81
Persistent link: https://www.econbiz.de/10014632029
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БУХГАЛТЕРСКИЙ УЧЕТ КАК ОТРАЖЕНИЕ ЭКОНОМИЧЕСКИХ И ГРАЖДАНСКО-ПРАВОВЫХ ОТНОШЕНИЙ
АЛЕКСАНДРОВНА, БРЮХАНЕНКО ИРИНА - In: Вестник Омского университета. … (2013) 3, pp. 175-177
Осмысливаются вопросы взаимодействия учета и права, освещаются экономический и юридический аспекты развития бухгалтерской мысли, правовой природы...
Persistent link: https://www.econbiz.de/10011233442
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The effect of SFAS No. 123(R) on executive incentive pay
Mohan, Nancy; Ainina, M. Fall - In: International Journal of Accounting and Information … 20 (2012), pp. 282-299
financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which … restricted stock. Design/methodology/approach – Comprehensive compensation data was collected from Standard & Poors ExecuComp … percentage of total compensation can be partially explained by the adoption of SFAS 123(R). Findings – The results show that the …
Persistent link: https://www.econbiz.de/10010610609