共查询到20条相似文献,搜索用时 9 毫秒
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KENTH SKOGSVIK 《The British Accounting Review》1998,30(4):361-381
Previous theoretical research on voluntary disclosures has commonly viewed accounting information as a simple signalling device, for example indicating «good news» or «bad news». In this paper, voluntary disclosures are considered to provide complementary information in fundamental valuation analysis, as broadly outlined in Ohlson (1989), Brief & Lawson (1992) and Bernard (1993). The research questions are concerned with the importance of voluntary disclosures in a valuation framework of this kind and the expected content and context of such disclosures. The results imply that voluntary disclosures for typical operating companies are expected to be concerned with the prediction of net income for the next period, the long-run future development of the book return on owners» equity, and the accounting cost matching bias of owners» equity. The cost matching bias is caused by conservative valuation principles, and a specific linkage between the book return and the cost matching bias of owners» equity is recognized in the analysis. 相似文献
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This paper investigates whether the voluntary disclosure of ratios in corporate annual reports can be explained by agency and signalling theory. The two theories are discussed and the applicability to explaining ratio disclosures considered. Drawing on agency and signalling theory, seven hypotheses are tested using data collected over five years, for 313 UK companies. More specifically, associations are considered between ratio disclosure and the following characteristics: company profitability; return on investment; gearing; liquidity; company efficiency; size and industry. The paper finds some evidence of an association between ratio disclosure and company performance, size and industry. The implications of these findings are considered and areas of further research discussed. 相似文献
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Chris Poullaos 《Critical Perspectives On Accounting》1998,9(6):701-710
The state of relations between traditional and critical (or “new”) accounting historians has itself become an issue as the renewal of interest in accounting history continues. This note highlights the dialogic move within the accounting history community and develops a number of stories in support of it. In particular it explores whether the historical narrative, itself the subject of renewed interest in the human sciences, can foster community relations. 相似文献
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This paper reports the results of a study which was conducted in five departments of the New Zealand Government and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and district office performance, and (c) the decentralization and district ofice performance. The performance was assessed using the managers' perception of their district office (unit's) performance. Data for the study were collected from 59 district office managers using a structured questionnaire. The results indicate that an increased decentralization is associated with a greater managerial use of accounting control systems which, in turn, is associated with improved district office performance. 相似文献
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《The British Accounting Review》2001,33(1):91-103
This review of Tony Tinker’s Autocritique presented at the First International Accounting Seminar, Department of Finance and Accounting, Glasgow Caledonian University, is not a critique of what Tinker thinks of his own book. He should know best about what he wrote or wanted to write. It also does not assess the validity of his interpretation of the works of Marx or Hegel. What it does is to reflect further on an important issue underlying much of Tinker’s presentation—namely, the concern with research methodology. The review welcomes Tinker’s desires for change in approaches to accounting case studies but suggests that the underlying problems are more complex than Tinker suggests and demands a broader scale of response than that highlighted in his presentation. 相似文献
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《Financial Accountability and Management》1994,10(2):131-141
Social legislation from 1988 to 1990 significantly changed the old managerial framework in the field of social policy. It comprehensively split the previously fused functions of finance and provision. State agencies became purchasers of health, education and social care. Agencies providing these services were given devolved budgets or a completely independent and competing existence. These changes are a real challenge to management accounting as well as to managers. For these changes to produce an efficient outcome, much turns on the quality of the information on prices and costs, on the nature of the contracts and the quality of the contract compliance procedures and measures of performance. All are completely new to those working in the services. There are also inherent dangers that competition will take place on the basis of excluding the costly or needy groups. These are major technical and moral issues for the profession. 相似文献
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Michael J. Cerullo 《Accounting & Finance》1980,20(1):103-109
This note examines the importance of the accounting information systems course in the undergraduate accounting curriculum. Most accounting departments offer this course on an elective basis. However, the course should be required by all undergraduate accounting majors. By scheduling the course late in the formal academic program, the material will serve as a consolidating and integrating device. Accounting students will learn specific techniques enabling them to fully comprehend the interrelationships among all accounting courses completed. 相似文献
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This study provides further empirical evidence on incentives for Australian firms to voluntarily report segment information. Various economic reasons why firms may elect to present segment information have been hypothesised in previous research. Bradbury [1992] and McKinnon and Dalimunthe [1993] found firm size, minority interest and industry membership as significant identifiable characteristics motivating voluntary segmental disclosure. Variables found to be insignificant in Bradbury [1992] which were not examined by McKinnon and Dalimunthe [1993] are tested in this paper. Hypotheses relating to size, financial leverage, assets-in-place, earnings volatility, ownership diffusion, outside equity (minority) interest, overseas association as well as diverse and mining and oil classification hypotheses are empirically examined. Univariate tests and multivariate logit analysis suggest that for a extensive sample of diversified firms, voluntary segment disclosure is significantly related to size, leverage and involvement in mining or oil activities. 相似文献
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《Financial Accountability and Management》1991,7(4):249-266
This study examines the relationships between subunit supervisors' span of control, their perceived task interdependence, and their perceived usefulness of MAS (management accounting systems) information in not-for-profit government organizations. One hundred and forty-nine subunit supervisors/managers working in twenty-one public hospitals in New Zealand participated in the study. The study used structured questionnaires for data collection. The results suggest that supervisors' perceived task interdependence intervenes in the relationship between their span of control and their perceived usefulness of MA information for decision making. The types of MAS information considered were broad in scope, timely available, aggregated and integrated. A path analytic technique was applied to test the model used in the study. 相似文献