Advances in Accounting, Volume 20 by Philip M J Reckers

By Philip M J Reckers

Now in its twentieth version, "Advances in Accounting" maintains to supply a massive discussion board for discourse between and among educational and training accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique remark, severe research and inventive study - learn that supplies to substantively improve our figuring out of economic markets, behavioral phenomenon and regulatory coverage. know-how and competitive worldwide pageant have propelled great adjustments over the 2 a long time on the grounds that AIA was once based. a big selection of unsolved questions keeps to plague a occupation below hearth 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 submit financial disaster monetary reporting, dimension of decline in gains patience, re-estimations of financial ruin prediction versions, and an knowing of latest insurance wishes. It additionally seems at tendencies of value to teachers (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 enviornment by means of advent of a world part and a brand new foreign affiliate editor. As by no means ahead of, the accounting career is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise maintains to champion swap via this revised international editorial dedication.

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We test whether firm-specific, quarterly earnings persistence declines across the three aforementioned subperiods. Estimation of persistence in Eq. (1) requires choice of a specific ARIMA model and requires subperiod definition. g. Bathke & Lorek, 1984; Collins & Hopwood, 1980), and subperiod definition is necessary for all relevance decline studies. 28 STEPHEN P. BAGINSKI ET AL. 6 The parameters estimated from this model can also be combined with valuation theory in a fashion analogous to that presented in the appendix for the Brown-Rozeff model to obtain the Foster model persistence factor (PERF ): PERF = (1 + r) ␸ + at 1 + r − ␸ (1 + r − ␸)[(1 + r)4 − 1] (2) Our PER measures have several properties that are important in isolating the persistence effect from other determinants of the earnings response coefficient.

We document a substantial decline in the persistence of quarterly accounting earnings over a 35-year period for a sample of New York Stock Exchange firms. Our findings hold regardless of whether firms are in industries with dramatic increases in spending on information technology through time or not. Further, neither ex ante measures of expected economic change (changes in barriers-to-entry and product type) nor an ex post measure of economic change (quarterly sales persistence) decline inter-temporally for our sample firms.

Consequently, we would assert our samples are different and may explain our lack of findings for this variable. 9. , 1998). 10. e. not publicly available), we searched the Wall Street Journal Index and company 8-Ks for pre-audit report date news that may have suggested a likelihood of obtaining DIP financing. Less than 5% of our sample firms disclosed such publicly available news in either the print media or in their 8-Ks. Inclusion of a dummy variable to designate these firms did not qualitatively impact the results of Table 4.

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