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Essays on the Quality of Audited Financial Statements

Author: Ulf Mohrmann
Publisher: Logos Verlag Berlin GmbH
ISBN: 3832541853
Category : Business & Economics
Languages : en
Pages : 300

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Book Description
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.

Essays on the Quality of Audited Financial Statements

Author: Ulf Mohrmann
Publisher: Logos Verlag Berlin GmbH
ISBN: 3832541853
Category : Business & Economics
Languages : en
Pages : 300

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Essays on the Quality of Life

Author: Alex C. Michalos
Publisher: Springer Science & Business Media
ISBN: 9401703892
Category : Social Science
Languages : en
Pages : 493

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Book Description
Since initiating the journal Social Indicators Research in 1974, Alex C. Michalos has been a pioneer in social indicators and quality-of-life research. This collection of nineteen articles provides an overview of nearly 30 years of work, including papers drawn from diverse sources and papers never published before. The final paper, on multiple discrepancies theory (MDT), is the author's unique contribution to an empirically testable new foundation for theories of utility, satisfaction and happiness.

Essays in Accounting Theory in Honour of Joel S. Demski

Author: Rick Antle
Publisher: Springer Science & Business Media
ISBN: 0387303995
Category : Business & Economics
Languages : en
Pages : 334

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Book Description
The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.

Quality of Earnings

Author: Thornton L. O'glove
Publisher: Simon and Schuster
ISBN: 0684863758
Category : Business & Economics
Languages : en
Pages : 230

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Book Description
From Simon & Schuster, Quality of Earnings is an investor's guide to how much money a company is really making. From Thornton L. O'glove, Quality of Earnings is an indispensable guide to determining how much money a company is really making and for buying and selling stocks without making costly blunders.

Tough-Minded Management

Author: Joe D. Batten
Publisher: Wipf and Stock Publishers
ISBN: 1725201275
Category : Religion
Languages : en
Pages : 238

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Book Description
Sound advice that can be adapted by managers at all levels." 'B/M Book Review' The excellence of the book lies in the basic information it has to give the relatively new manager." 'Personnel Psychology' Must reading for anyone who thinks all management books are just a rehash of planing, organizing, staffing, controlling, etc.... Especially recommended...." 'NRHA Magazine' A totally fresh description of how to turn MBO into a 'living system'...practical and highly motivational. 'Buffalo Law Journal' Many useful suggestions to offer the executive." 'West Coast Review of Books'

Capital Market Implications of Earnings Quality

Author: Bianca Ahrens
Publisher: BoD – Books on Demand
ISBN: 3899369211
Category : Business & Economics
Languages : en
Pages : 282

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Book Description
In his speech from 1998 the former chairman of the United States Securities and Exchange Commission (SEC) Arthur Levitt pointed out that trust "is the bedrock of our capital markets" and that this must not be shaken by the erosion of earnings quality. He made clear that it is the challenge of the whole financial community to counteract such a development. This thesis deals with the question whether the importance of earnings for the capital market varies with its quality. The question arises, because in recent years a large number of firm scandals has shaken the trust in the reliability of reported earnings. In order to properly address the research questions, the literature on earnings quality definitions, quality measures as well as implications of earnings quality on capital markets is reviewed and critically discussed. The author investigates whether well known results concerning capital market implications of earnings quality remain stable for all measures considered. She answers the question of how earnings quality affects firm value, cost of equity capital, and the accuracy of analysts' forecasts taking into account the effects of determinants of earnings quality.

Selected Essays and Letters

Author: National Assessment of Educational Progress (Project)
Publisher:
ISBN:
Category : Creative writing
Languages : en
Pages : 1030

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Book Description