By Philip M J Reckers
Now in its twentieth variation, "Advances in Accounting" keeps to supply a massive discussion board for discourse between and among educational and working towards accountants on problems with importance to the way forward for the self-discipline. Emphasis is still put on unique remark, serious research and artistic learn - study that delivers to substantively improve our realizing of monetary markets, behavioral phenomenon and regulatory coverage. expertise and competitive worldwide festival have propelled large adjustments over the 2 a long time in view that AIA was once based. a wide range of unsolved questions maintains to plague a occupation lower than fireplace within the aftermath of 1 monetary debacle after one other. This quantity of "Advances in Accounting" comprises articles reflective of modern fiscal misery: articles at the results of put up financial ruin monetary reporting, dimension of decline in profits patience, re-estimations of financial ruin prediction types, and an knowing of recent insurance wishes. It additionally seems at traits of value to lecturers (trends in examine and dissertations concentration) and practitioners (trends in IS audits). With this twentieth quantity, "Advances in Accounting" makes a brand new dedication to the worldwide area by means of creation of a world part and a brand new foreign affiliate editor. As by no means earlier than, the accounting occupation is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise keeps to champion switch via this revised international editorial dedication.
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Additional info for Advances in Accounting, Volume 20
Brown (1993), among others, discusses how forecast accuracy is enhanced and measurement error is minimized when quarterly earnings expectation models are used instead of annual ones. Quarterly reporting is a long-established practice in the United States, and it represents the most timely, ex post accounting explicitly sanctioned by policy makers. We specifically employ three subperiods: 1967–1978 (n = 172), 1979–1990 (n = 172), and 1991–2001 (n = 97) in our data analysis. e. 1967–2001) is a sample dominated by long-lived, stable firms that continue to derive profits from both tangible assets and long-established, sustainable, competitive advantages.
In terms of the auditor, (s)he faces possible litigation, as well as loss of reputational capital should a firm eventually liquidate and not receive a going concern opinion prior to that liquidation. As such, it appears logical that the decision to extend DIP financing would be positively associated with the decision to issue an unmodified opinion. 11 SUMMARY AND CONCLUSIONS SAS 59 guides auditors to obtain information about management’s plans when making a going concern decision. The auditor should then consider whether it is likely that the plans can be effectively implemented and that any adverse conditions will be mitigated for a reasonable period.
According to Belsley et al. (1980), a condition index of 5–10 indicates weak dependencies and a condition index of 30–100 indicates moderate-to-strong relations among the independent variables. Therefore, it appears that multicollinearity is not a problem. Sensitivity Analysis We also conducted sensitivity analyses for other potentially correlated, omitted explanatory variables. We conducted our regressions with a dichotomous variable for firms that disclosed plans to place equity in order to finance continuing operations.
Advances in Accounting, Volume 20 by Philip M J Reckers