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Is There Predictive Value In The Words Managers Use? A Key Word Analysis Of The Annual Report's Management Discussion And Analysis.
(Accounting, 2010-07-19)
This study examines whether managers use linguistic style (i.e. optimistic and pessimistic tone) in the Management Discussion and Analysis (MD&A) section of the annual report to the SEC, Form 10-K, to provide information ...
Is SFAS 142 A Good Opportunity For Firms To Manage Earnings?
(Accounting, 2010-03-03)
SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time ...
Social Exchange And Post-employment Citizenship: Evidence From Public Accounting
(Accounting, 2010-07-19)
In this study I examine why some ex-employees more than others choose to benefit their former firm (post-employment citizenship). The study is based on social exchange theory and involves former employees of a Big Four ...