Read e-book online Advances in Accounting, Volume 19 (Advances in Accounting) PDF

By Philip Reckers

ISBN-10: 0080543987

ISBN-13: 9780080543987

ISBN-10: 0762308710

ISBN-13: 9780762308712

This sequence goals to supply a discussion board for discourse between and among educational and practising accountants on problems with importance to the way forward for the self-discipline. Emphasis is put on unique remark, serious research and artistic examine that might substantively increase our realizing of economic markets and behavioral phenomenon correct to genuine international offerings. expertise and international festival have introduced super alterations over the past 20 years of the 20 th century. a wide range of unsolved questions maintains to plague a occupation below fireplace within the aftermath of the Enron financial disaster. questions on adequacy of economic accounting and auditing criteria, approaches and practices abound this day. This quantity of Advances in Accounting comprises articles that deal with the predictability of company profits, and lately challenged practices in monetary reporting. It additionally addresses unethical auditor practices and the ex-post evaluation of auditor judgements, and review of company leader executives' functionality. different articles tackle very important company budgetary concerns, tax providers and accounting schooling.

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1995). g. , 1996; Nouri & Parker, 1998; Chong & Chong, 2000). 2. g. g. g. g. , 1996; Nouri & Parker, 1998; Chong & Chong, 2000). 3. The importance of instrument validation has been highlighted in a study by Kwok and Sharp (1998). For a detailed discussion, see Kwok and Sharp (1998). Testing a Model of Cognitive Budgetary Participation Processes 0111 1 2 3 4 5 6 7 8 9 0111 1 2 3 4 5 6 7 8 9 0111 1 2 3 4 5 6 7 8 9 0111 47 4. , 1996). A wide range of industries was represented in this sample. These industries included chemicals, clothing and footwear, commercial machinery, consumer durable products, electrical and electronics products, furniture, medical and health-care products, rubber and plastic products, petroleum refining, printing and publishing, steel and metal products, transportation equipment, tobacco products, wire and cable.

Next, we investigate the sensitivity or our results to the UNEXPLAINEDPAY variable (H1). We re-estimate models 1 and 2 after substituting the absolute level of CEO pay as our measure of political costs. The variable TOTAL-PAY is defined as the natural log of the sum of salary, cash bonus, options, and restricted stock. Results are reported as models 3 and 4 in Table 5. In both models, the estimate on TOTAL-PAY continues to be positive and significant at the 1% level. Results on all other variables of interest are consistent with those reported previously in Table 4.

For sample firms, the value of CONCENTRATION exhibits large variability, ranging from 0 to 95%, with a mean of 19%. Theoretically, the more concentrated option awards are among senior executives the less their fair value should be discounted for factors such as early exercise or forfeiture. A negative coefficient estimate on this variable would be consistent with our expectation and with the empirical finding in Huddart and Lang (1996). Finally, to control for size effects, we include log-transformed total revenues for 1996 in our model.

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Advances in Accounting, Volume 19 (Advances in Accounting) by Philip Reckers

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