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Utility of Inflation Accounting Data to Investors 通货膨胀会计数据对投资者的效用
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35424
M. Byrne
{"title":"Utility of Inflation Accounting Data to Investors","authors":"M. Byrne","doi":"10.52399/001c.35424","DOIUrl":"https://doi.org/10.52399/001c.35424","url":null,"abstract":"The objective of financial reporting is to provide decision-relevant information to readers of financial reports. This paper presents the findings from an empirical study which examines the ability of inflation accounting data to explain the market values of UK listed companies. A recently developed cross-sectional valuation model incorporating measures from both the income statement and the balance sheet is used in the study. The study explores whether or not company policy towards the disclosure of inflation accounting data in the pre-mandatory period affects the explanatory power of these data. The analysis is performed for two periods to test for any evidence of a learning effect in respect of the inflation accounting data.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129723235","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
Irish Practitioners’ Perceptions on Limiting Auditors’ Liability and the Expectations Gap 爱尔兰从业人员对限制审计师责任和期望差距的看法
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35428
P. Green, J. Granleese
{"title":"Irish Practitioners’ Perceptions on Limiting Auditors’ Liability and the Expectations Gap","authors":"P. Green, J. Granleese","doi":"10.52399/001c.35428","DOIUrl":"https://doi.org/10.52399/001c.35428","url":null,"abstract":"The objective of this study is to investigate whether Irish practitioners’ views on the limitation of auditors’ liability and the exectations gap are motivated purely by self-interest. The empirical evidence presented is based upon 104 responses to a questionnaire survey. The results of the survey support the contention that Irish practitioners consider the needs of audit users. It is not possible, however, to determine whether the consideration of users’ needs is a contraint on pursuing self-interest or whether it derives from an underlying ethical aspect of professionalism, that is, the tradition of a professional having a fundamental and unavoidable responsibility for his or her actions.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133851427","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
Registered Trade Union Financial Statements: Adequate and Comparable? 注册职工会财务报表:是否足够和可比较?
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35431
Mary Kilcommins
{"title":"Registered Trade Union Financial Statements: Adequate and Comparable?","authors":"Mary Kilcommins","doi":"10.52399/001c.35431","DOIUrl":"https://doi.org/10.52399/001c.35431","url":null,"abstract":"","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116430723","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
The Impact of External and Internal Environmental Factors on the Design of Management Control Systems 外部和内部环境因素对管理控制系统设计的影响
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35430
D. Keating
{"title":"The Impact of External and Internal Environmental Factors on the Design of Management Control Systems","authors":"D. Keating","doi":"10.52399/001c.35430","DOIUrl":"https://doi.org/10.52399/001c.35430","url":null,"abstract":"This paper contends that certain factors both internal and external to the organisation have an impact on the design of the organisation’s management control system. The paper has as its foundation the contingency theory of management accounting which is based on the premise that there is no universally appropriate accounting system applicable to all organisations in all circumstances. Particular emphasis will be placed on the implications of contingency theory for the design of management control systems in respect of organisations operating in a European environment. The content of this paper is based, in part, on research commissioned for a course in European Financial Control for the National Distance Education Centre at Dublin City University.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123392382","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
Some Approaches to a ‘True and Fair View’: A Review “真实而公正的观点”的一些途径:综述
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35426
David O. Carpenter
{"title":"Some Approaches to a ‘True and Fair View’: A Review","authors":"David O. Carpenter","doi":"10.52399/001c.35426","DOIUrl":"https://doi.org/10.52399/001c.35426","url":null,"abstract":"After an initial introduction indicating the apparent centrality of the true and fair view concept to UK accounting and auditing practice this paper explores, initially, some mainstream approaches to the meaning of the statutory phrase ‘true and fair view’. This is undertaken by analysis under the following headings: • The Statute •Company Law Committees • Case Law • Some Views from Academia • The Institutional View (Auditing Standards and Guidelines) • The View ofSome Practitioners • The Industrialists’ View. This analysis reveals some points of similarity between the points of view expressed by some mainstream commentators. It also reveals some conflicts. The similarities and conflicts are reviewed in Conclusions.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130285037","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: 1
Qualitative Research Into the Effects of a Changing Organisation Structure at One Irish Company 一家爱尔兰公司组织结构变化影响的定性研究
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35437
Anne Tyther
{"title":"Qualitative Research Into the Effects of a Changing Organisation Structure at One Irish Company","authors":"Anne Tyther","doi":"10.52399/001c.35437","DOIUrl":"https://doi.org/10.52399/001c.35437","url":null,"abstract":"The effects of change in organisation structure at one district of an Irish company is examined. Senior and middle managers were strongly in favour of the restructuring because there were significant improvements in achievement of district and local area targets. Lower level managers were less satisfied with restructuring because of a greater level of both responsibility and accountability experienced by those managers. The company changed from a functional structure to a structure based on geographical areas within districts. A system of strict demarcation of tasks was changed to operating on the basis of multi-skilled teams.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126984526","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
Accountants as Change Managers: Can Education Meet the Challenge? 作为变革管理者的会计师:教育能否迎接挑战?
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35435
Warwick Ponton, B. Cooper
{"title":"Accountants as Change Managers: Can Education Meet the Challenge?","authors":"Warwick Ponton, B. Cooper","doi":"10.52399/001c.35435","DOIUrl":"https://doi.org/10.52399/001c.35435","url":null,"abstract":"Information technology has already released accountants from the mundane bookkeeping tasks of processing, recording and reporting, and has given them more opportunity to become involved in higher level management tasks. As a result, the accountant has moved from ‘financial manager’ to ‘information manager’. This shift is perceived as consistent with the notion or definition of accounting. Yet a more fundamental change is on the horizon. The International Federation of Accountants (IFAC) (1992) has identified a further shift from ‘information manager’ to ‘change manager’. In this role, the accountant is a long-term strategic planner; a manager of change, who is responsible for planning and managing technology to the greatest advantage for the organisation or client. This development challenges traditional accounting values, and requires a fundamental re-assessment by individual accountants, the profession, educators and educational institutions of their role.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132062273","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: 1
Factor Analysis and the Selection of Financial Variables: Some UK Evidence 因子分析与金融变量的选择:一些英国证据
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35427
K. Dyson, Gregory McGrath
{"title":"Factor Analysis and the Selection of Financial Variables: Some UK Evidence","authors":"K. Dyson, Gregory McGrath","doi":"10.52399/001c.35427","DOIUrl":"https://doi.org/10.52399/001c.35427","url":null,"abstract":"Financial ratios have been used for almost a century now and although there are misgivings about how they perform as an analytical tool, they have generally stood the test of time. A major problem concerns which ratios should be adopted in order to carry out a multivariate evaluation. The purpose of this paper is to show how factor analysis may be utilised in the selection of ratios for financial evaluation. Additionally the importance of cash flow based ratios is examined in the light of Financial Reporting Standard 1. The results of the study indicate that factor analysis can be used to reduce the number of variables under consideration for evaluative purposes with minimum loss of explanatory power. Also, cashflow, and in particular Operating Cash Flow, is found to be a significant factor for evaluative purposes, clearly separable from Entity Cash Flow, Funds Flow and liquidity-based factors.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"154 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122975273","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
A Comparison of the Case for the Taxation of Wealth Transfers With Wealth Transfer Taxes as They Exist Today 财富转移征税与目前存在的财富转移税的比较
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35436
Geraldine B. Robbins
{"title":"A Comparison of the Case for the Taxation of Wealth Transfers With Wealth Transfer Taxes as They Exist Today","authors":"Geraldine B. Robbins","doi":"10.52399/001c.35436","DOIUrl":"https://doi.org/10.52399/001c.35436","url":null,"abstract":"This paper assesses whether a gap exists between the theory of wealth transfer taxation as documented in the literature and the reality of wealth transfer taxes as developed by economic policy makers. The paper initially outlines the case for the taxation of wealth transfers as argued in the literature. It proceeds to review the findings of several committees on taxation commissioned by governments to advise on economic policy making, and attempts to link their recommendations with those in the literature reviewed. The paper concludes with an assessment of how economic policy makers have strayed from the guidance provided by the literature and the commissions in designing wealth transfer taxes.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128960658","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
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