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Accounting, Finance & Governance Review最新文献

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The Coming Confrontation on International Accounting Standards 即将到来的国际会计准则对抗
Accounting, Finance & Governance Review Pub Date : 1998-12-31 DOI: 10.52399/001c.35381
S. Zeff
{"title":"The Coming Confrontation on International Accounting Standards","authors":"S. Zeff","doi":"10.52399/001c.35381","DOIUrl":"https://doi.org/10.52399/001c.35381","url":null,"abstract":"In 1999, the US Securities and Exchange Commission will begin a momentous process of judging the acceptability of the core standards promulgated by the International Accounting Standards Committee. It is the aim ofthis paper to review the major developments relating to the IASC’s Comparability/Improvements Project (which evolved into its core standards project) and to anticipate the process that the SEC is likely to adopt when deciding on whether, and to what extent, the IASC’s standards may be used byforeign companies listed in the US.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"198 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113988575","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: 19
The Timing and Selection Ability of Irish Fund Managers: Parametric and Non-Parametric Tests 爱尔兰基金经理的时机选择能力:参数与非参数检验
Accounting, Finance & Governance Review Pub Date : 1998-12-31 DOI: 10.52399/001c.35380
S. Stevenson
{"title":"The Timing and Selection Ability of Irish Fund Managers: Parametric and Non-Parametric Tests","authors":"S. Stevenson","doi":"10.52399/001c.35380","DOIUrl":"https://doi.org/10.52399/001c.35380","url":null,"abstract":"This study examines the market timing and selection ability of portfolio managers. It uses both the parametric and non-parametric models proposed by Henriksson and Merton (1981) to analyse Irish funds over the period 1992 to 1997. The results show that Irish fund managers exhibit positive selection ability, however, as with most of the existing empirical evidence, the results for timing ability are less conclusive. The parametric model provides inconclusive evidence, however the non-parametric model does provide some evidence to the contrary. Generally the results are in line with findings in other markets.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125636910","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
An Empirical Study of Management Accounting Practices in Ireland 爱尔兰管理会计实务的实证研究
Accounting, Finance & Governance Review Pub Date : 1998-12-31 DOI: 10.52399/001c.35379
Bernard Pierce, Tony O'Dea
{"title":"An Empirical Study of Management Accounting Practices in Ireland","authors":"Bernard Pierce, Tony O'Dea","doi":"10.52399/001c.35379","DOIUrl":"https://doi.org/10.52399/001c.35379","url":null,"abstract":"Management accountants were surveyed to ascertain their perceptions regarding the usage of specified management accounting techniques in their companies. Based on a combination of quantitative and qualitative data, findings are presented in relation to ten well established traditional techniques and ten of the more prominent new techniques selected from a review of current literature. The findings indicate that traditional techniques continue to dominate management accounting systems, with heavy emphasis on financial measures of control and performance evaluation. Usage of new techniques is generally low, but tends to be highest in those companies reporting high usage of traditional techniques. It is therefore suggested that the main contribution of these techniques may be in supplementing, as opposed to replacing, traditional techniques. Significant differences were found based on company ownership and size, suggesting a high degree of tailoring to suit particular circumstances. The discussion highlights specific findings which appear inconsistent either with one another or with conventional wisdom, and suggests that these may offer valuable insights into current practice.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126503952","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: 14
An Anlysis of Accounting at Second Level 第二层次会计分析
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35382
M. Byrne, P. Willis
{"title":"An Anlysis of Accounting at Second Level","authors":"M. Byrne, P. Willis","doi":"10.52399/001c.35382","DOIUrl":"https://doi.org/10.52399/001c.35382","url":null,"abstract":"For many students studying accounting at third-level, this is not their first exposure to the subject. Their experience of the subject at secondlevel is likely to influence their expectations and their approach to the subject at third-level. Third-level accounting educators need to be aware of and understand the second-level environment if they are to maximise the learning experience of their students. This paper examines first-year business students’ experiences of accounting at second-level. A questionnaire was distributed to all first year students in Dublin City University Business School. An analysis of the responses revealed that the majority of teachers do not cover the full syllabus and that many students decide themselves to omit further topics when preparing for the Leaving Certificate examination. The analysis also revealed that students rate the Accounting paper as more predictable than examination papers in other subjects. An analysis of past Leaving Certificate Accounting papers supports the students’ views on the predicability of the papers.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124288399","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: 10
Information Signalling and Agency Theory in a Sample of Dividend-Initiating Companies 股利发起公司样本中的信息信号与代理理论
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35387
K. McCaffery
{"title":"Information Signalling and Agency Theory in a Sample of Dividend-Initiating Companies","authors":"K. McCaffery","doi":"10.52399/001c.35387","DOIUrl":"https://doi.org/10.52399/001c.35387","url":null,"abstract":"This paper examines the market reaction, earnings performance and role of agency theory for a sample ofdividend-initiating companies on the London Stock Exchange. In line with previous research, the evidence is consistent with the notion that dividend-initiation announcements convey positive information to the market but, contrary to the predictions of signalling models, finds little evidence to support superior earnings performance post-initiation. With respect to agency cost effects, the paper finds that the stock market reaction to dividend initiation announcements is greater for non-institutionally-controlled companies, lending support to the Easterbrook (1984) and Roseff (1982) agency theory explanation of dividend policy.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124873727","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
Conflict in Financial Reporting: The Case of Coillte 财务报告中的冲突:以Coillte为例
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35393
H. McBride
{"title":"Conflict in Financial Reporting: The Case of Coillte","authors":"H. McBride","doi":"10.52399/001c.35393","DOIUrl":"https://doi.org/10.52399/001c.35393","url":null,"abstract":"The paper examines the difference of opinion between the directors of Coillte Teoranta and the Urgent Issues Task Force on how the company should account for growth in its forest asset. It illustrates the problem of conflict in the choice of accounting policy. The approach followed by Coillte over the period 1989-1995 is outlined and the potential impact on the company accounts of the alternative policies applicable in the circumstances of the case is considered. The nature of the difference in the various policies and the merits of each are discussed and evaluated in the context of the Accounting Standards Board’s draft Statement of Principles for Financial Reporting, its explanation of the thinking behind the development of FRS 3 and the requirement to present a true and fair view of financial performance and position. The role of regulation in resolving such conflict is considered.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127725937","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
The Operating and Financial Review: Some Evidence on Its Implementation in Irish Published Accounts 经营和财务审查:爱尔兰公开账目实施的一些证据
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35386
Robert Kirk
{"title":"The Operating and Financial Review: Some Evidence on Its Implementation in Irish Published Accounts","authors":"Robert Kirk","doi":"10.52399/001c.35386","DOIUrl":"https://doi.org/10.52399/001c.35386","url":null,"abstract":"The Operating and Financial Review (OFR) was published in July 1993 as a first attempt by the Accounting Standards Board to introduce some form of regulation and structure into the presentation of the narrative content contained at the front of the Annual Report. It was introduced initially as a voluntary document and this paper sets out to examine the extent to which it has been complied with in Ireland in its first year of operation. The paper sets out a classification scheme developed to measure and analyse the increase in volume of OFR disclosures as a surrogate for improved quality. It concludes by acknowledging that the volume of disclosure has increased in relation to the information provided in the Financial Review, though this has been fairly minimal. Very little additional information has, however, been provided in the Operating Review. There are exceptions but these are almost exclusively provided by companies which have adopted a policy of providing a stand-alone document for the Operating and Financial Review rather than including the information as part of the Chairman’s Statement/Chief Executive’s Review.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126773546","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
Applying Accruals-Based Accounting and Budgeting to UK Central Government 权责发生制会计与预算在英国中央政府的应用
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35392
A. Likierman
{"title":"Applying Accruals-Based Accounting and Budgeting to UK Central Government","authors":"A. Likierman","doi":"10.52399/001c.35392","DOIUrl":"https://doi.org/10.52399/001c.35392","url":null,"abstract":"A current UK initiative will mean major changes to government planning, control and reporting through the application of resource accounting and budgeting - a term which covers the introduction of accruals-based concepts. The changes and the reasons for their introduction are first set out. A number of issues arising from the application to government of GAAP designed primarily for trading organisations are then illustrated. The changes are set in the context of similar Irish and international changes being implemented or discussed.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130278686","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
The Bootsrap Useful for Accounting Researchers? 对会计研究人员有用吗?
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35389
Tony Brabazon
{"title":"The Bootsrap Useful for Accounting Researchers?","authors":"Tony Brabazon","doi":"10.52399/001c.35389","DOIUrl":"https://doi.org/10.52399/001c.35389","url":null,"abstract":"Over the past 15 years, there has been tremendous interest in the area of computer-intensive statistical methods. One specific technique whose use has become increasingly widespread is the “bootstrap”. Using the computational power of computers, it is possible to obtain estimates of standard error and bias and to construct confidence intervals for estimators without having to make assumptions about the sample distribution of the estimator. To date, little use of the bootstrap has been made in accounting research primarily because few accounting researchers were aware of its existence. This article provides an intuitive overview of the bootstrap, demonstrates the technique using three examples and provides information regarding the software which is available to implement bootstrapping techniques.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"83 7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125989534","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
BETA and the Cross-Section of Stock Returns 贝塔系数与股票收益的横截面
Accounting, Finance & Governance Review Pub Date : 1997-12-31 DOI: 10.52399/001c.35384
R. Donnelly, Michael J. O'Sullivan
{"title":"BETA and the Cross-Section of Stock Returns","authors":"R. Donnelly, Michael J. O'Sullivan","doi":"10.52399/001c.35384","DOIUrl":"https://doi.org/10.52399/001c.35384","url":null,"abstract":"One of the central predictions of the CAPM is that beta alone is sufficient to explain cross-sectional differences in returns. Fama and French (1992) find that, having purged beta of size effects, it is unable to explain the cross-section of returns. This paper re-examines the usefulness ofbeta using UK data. We find that beta does not explain the cross-section of returns in the UK except for the months of January and April. However, a stock’s beta provides a good indication of the likely extent of its rise orfall in extreme bull and bear markets respectively.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124441594","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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