History of Accounting eJournal最新文献_第6页

A Pragmatist Defence of Classical Financial Accounting Research 古典财务会计研究的实用主义辩护

History of Accounting eJournal Pub Date : 2013-06-01 DOI: 10.1111/abac.12003

B. Rutherford

引用次数: 13

Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777) 葡萄牙帝国作为政府技术的会计:庞巴林时代(1761-1777)会计规则的发展、应用和执行

History of Accounting eJournal Pub Date : 2013-02-28 DOI: 10.2139/ssrn.2227297

Delfina Gomes, G. Carnegie, Lúcia Maria Portela de Lima Rodrigues

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引用次数: 0

Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems 运用Wand和Weber的表层结构和深层结构方法研究财务报告系统

History of Accounting eJournal Pub Date : 2012-12-01 DOI: 10.1111/j.1467-6281.2012.00376.x

T. Tollington, G. Spinelli

引用次数: 7

Profiling the Winners of the Public Oversight Board’s John J. Mccloy Award 公共监督委员会John J. Mccloy奖获奖者简介

History of Accounting eJournal Pub Date : 2012-07-27 DOI: 10.2139/SSRN.2118856

D. L. Flesher, G. Previts, Andrew D. Sharp

引用次数: 0

Constructing Asset Pricing Models with Specific Factor Loadings 构建具有特定因子负荷的资产定价模型

History of Accounting eJournal Pub Date : 2012-06-01 DOI: 10.1111/j.1467-6281.2012.00361.x

I. Davidson, Q. Guo, Xiaojing Song, M. Tippett

{"title":"Constructing Asset Pricing Models with Specific Factor Loadings","authors":"I. Davidson, Q. Guo, Xiaojing Song, M. Tippett","doi":"10.1111/j.1467-6281.2012.00361.x","DOIUrl":"https://doi.org/10.1111/j.1467-6281.2012.00361.x","url":null,"abstract":"We demonstrate how one can build pricing formulae in which factors other than beta may be viewed as determinants of asset returns. This is important conceptually as it demonstrates how the additional factors can compensate for a market portfolio proxy that is mis-specified, and also shows how such a pricing model can be specified ex ante. The procedure is implemented by first selecting an ‘orthogonal’ portfolio which falls on the mean-variance efficient frontier computed from the empirical average returns, variances and covariances on the equity securities of a large sample of firms. One then determines the inefficient index portfolio which leads to a vector of betas that when multiplied by the average return on the orthogonal portfolio, and which when subtracted from the vector of average returns for the firms comprising the sample, yields an error vector that is equal to the vector of numerical values for the variables that are to form the basis of the asset pricing formula. There will then be a perfect linear relationship between the vector of average returns for the firms comprising the sample, the vector of betas based on the inefficient index portfolio and such other factors that are deemed to be important in the asset pricing process. We illustrate computational procedures using a numerical example based on the quality of information contained in published corporate financial statements.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127597062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Ethical Governance Issues in Accounting and Reporting: Dilemmas of the Accountant 会计与报告中的道德治理问题:会计的困境

History of Accounting eJournal Pub Date : 2012-01-18 DOI: 10.2139/SSRN.1987917

Manoj S. Kamat, M. Kamat

引用次数: 2

The Gaditanian Accounting Practice and the Management Methods of a Commercial Firm in Cadiz between XVIII and XIX Centuries 十八世纪至十九世纪加的斯商业公司的加的塔尼亚会计实践和管理方法

History of Accounting eJournal Pub Date : 2012-01-05 DOI: 10.2139/ssrn.1980035

A. Lepore

{"title":"The Gaditanian Accounting Practice and the Management Methods of a Commercial Firm in Cadiz between XVIII and XIX Centuries","authors":"A. Lepore","doi":"10.2139/ssrn.1980035","DOIUrl":"https://doi.org/10.2139/ssrn.1980035","url":null,"abstract":"In the XVIII century, Cadiz, after having inherited from Seville the role of eminent Spanish commercial center - the main bridgehead between Europe and America -, entered into an age of remarkable prosperity (defined an authentic siglo de oro). This city, built at the extreme border of Spain, pointed out on the Atlantic shoreline and extended towards the most disparate broken off marine, has represented for a long period of time a center of world-wide traffics: it was a border between civilization and other worlds that through Cadiz entered in relation, creating a strong network of commercial relationships. Along the characteristics of the Gaditanian commercial affirmation one must consider the peculiarity of the experience of the mercantile enterprises (their organization and management, with their administrative and book-keeping techniques) that became part of an economic environment based on the activities of intermediation and the initiatives of small capacity, insufficient capitalized, but highly rimunerative. In particular, the analysis of the book-keeping activities and management has helped to widen a fundamental aspect of the commercial experience of the age. This surveying has been carried out through estimating, in general line, the evolution of the Gaditanian accounting between the XVIII and the XIX centuries; as a concrete case it is carefully examined, a company that has operated in Cadiz from the half of the 1700's: the 'Gonzalez de la Sierra' compania.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"10 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121550257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Crisis de la Práctica Contable vs. Crisis Epistemológica de la Contabilidad (Accounting Practice in Crisis vs. Philosophical Accounting in Crisis) 危机de la Práctica Contable vs.危机Epistemológica de la Contabilidad(危机中的会计实践vs危机中的哲学会计)

History of Accounting eJournal Pub Date : 2011-11-03 DOI: 10.2139/ssrn.1985158

Fabio Maldonado-Veloza

引用次数: 0

Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches 英美公司税:探寻不同方法的共同根源

History of Accounting eJournal Pub Date : 2011-10-04 DOI: 10.1017/cbo9781139013284

Steven A. Bank

引用次数: 5

Voluntary Disclosure Research: Which Theory Is Relevant? 自愿信息披露研究:哪个理论是相关的?

History of Accounting eJournal Pub Date : 2011-06-01 DOI: 10.2139/ssrn.3470466

Julie Cotter, Norziana Lokman, Muftah M. Najah

引用次数: 53