Research in accounting regulation. Vol. 18 (2006)

• Record Type: Book
• Further Information: Note: Edited by Gary J. Previts ; associate editor, Thomas R. Robinson ; assistant editor, Nandani Chandar ; capsule commentaries editor ; book review editor, Larry M. Parker.
• Other Names: Previts, Gary John; Robinson, Thomas R; Chandar, Nandini
• Contents: Cover -- Research in Accounting Regulation -- Contents -- Editorial Board -- List of Contributors -- Invited Referees -- Part I: Main Papers -- The Numbers Game: How do Managers Compensated with Stock Options meet Analysts' Earnings Forecasts? -- Introduction -- Background and Motivation -- Data -- Results -- Sensitivity Analyses -- Conclusion -- Notes -- Acknowledgments -- References -- Computation of Abnormal Accruals -- Models and Variables -- Pro Forma Adjustments to GAAP Earnings: Bias, Materiality, and SEC Action -- Introduction -- Literature Review -- Methodology -- Results -- Discussion and Conclusions -- Notes -- References -- Federal Securities Litigation Update -- Introduction -- Securities Act of 1933 -- Securities and Exchange Act of 1934 -- Conclusions -- References -- Antecedents and Expected Outcomes of the New Accounting Regulation in the European Union -- Introduction -- Research Objective and Method -- The Antecedents of the IAS Regulation -- The Financial Services Action Plan: Accounting Measures -- Expected Outcomes of the New Accounting Strategy -- Concluding remarks -- Notes -- Acknowledgments -- References -- Part II: Research Reports -- Existing Disclosure Challenges of IPO Allocations: A Research Report -- Research Questions -- Background and Motivation -- What information is Currently Available to the Public? -- Disclosure Challenges and Potential Approaches to Full Disclosure -- Notes -- Acknowledgments -- References -- Auditors' Reporting Options and Client Disclosure Quality -- Background and Research Question -- Method and data -- Results -- Summary, limitations, and conclusion -- Notes -- Acknowledgments -- References -- The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective -- Introduction -- Background and Literature Review -- Hypothesis Development -- Sample -- Variable Measurement and Descriptive Statistics -- Method and Results -- Conclusions and Future Research -- Notes -- Acknowledgments -- References -- Do CEO/CFO Certifications Provide a Signal of Credible Financial Reporting? -- Introduction -- Background -- Methods -- Sample Selection and Descriptive Statistics -- Results -- Conclusions -- Notes -- References -- Does Income Tax Regulation Apply Downward Pressure to CEO Compensation? -- Introduction -- Hypothesis Development -- Sample -- Method -- Results -- Conclusion -- Notes -- References -- A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report -- Appendix B -- Appendix A -- References -- Acknowledgment -- Notes -- Data Analyses, Results, and Conclusion -- Methodology -- Prior Literature and Research Questions -- Introduction -- SIMS 2.0 Includes Controls for NYSE Special Closings, Small Firm Effects and Liquidity* -- Introduction -- New York Stock Exchange Special Closings -- Extensions of the DJIA, S & P500 and Inclusion of the Russell 2000® Index -- The DJIA and S & P500 Indices -- The Russell 2000® Index (R2000) -- Thirty-day Commercial Paper Rates).
• Publisher Details: Amsterdam Oxford : Elsevier JAI
• Publication Date: 2006
• Extent: 1 online resource (1 volume)
• Subjects: 346.73063; Accounting -- Standards -- United States; Accounting -- Law and legislation -- United States; Accountants -- Legal status, laws, etc -- United States; Accounting -- Law and legislation -- United States; Accounting -- Law and legislation; Accounting -- Standards; United States; Electronic books
• Languages: English
• ISBNs: 0080462812; 9780080462813
• Related ISBNs: 0762312904
• Notes: Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.