Earnings measurement, determination, management and usefulness: an empirical approach
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn.
Quorum
1999
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 184 S. |
| ISBN: | 1567203302 |
Internformat
MARC
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| 245 | 1 | 0 | |a Earnings measurement, determination, management and usefulness |b an empirical approach |c Ahmed Riahi-Belkaoui |
| 264 | 1 | |a Westport, Conn. |b Quorum |c 1999 | |
| 300 | |a XVI, 184 S. | ||
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| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Corporations |x Accounting | |
| 650 | 4 | |a Financial statements | |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-009085467 | |
Datensatz im Suchindex
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| adam_text |
Contents
List of Exhibits ix
Introduction xiii
1 The Income Statement 1
2 Earnings Measurement and Price Level Changes 23
3 Earnings Determination following Wealth Measurement 49
4 Contextual Accruals and Cash Flow Based Valuation Models:
Impact of Multinationality and Reputation 59
5 Multinationality and Earnings Management 71
6 " Earnings Management and Reputation Building 81
7 ¦ The Smoothing of Income Numbers: Some Empirical Evidence
on Systematic Differences between Core and Periphery
Industrial Sectors 89
8 The Relevance of Earnings Levels versus Earnings Changes as
an Explanatory Variable for Returns 105
9 Accrual Accounting and Cash Accounting: Relative Merits of
Derived Accounting Indicator Numbers 113
10 Cash Flow, Earnings, and Corporate Control 129
viii Contents
11 The Information Content of Value Added, Earnings, and
Cash Flow: U.S. Evidence 145
12 Earnings Returns Relation versus Net Value Added Returns
Relation: The Case for a Nonlinear Specification 155
13 Accrual Accounting, Modified Cash Basis of Accounting, and
Loan Decision: An Experiment in Functional Fixation 169
Index 181
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List of Exhibits
1.1 Karabatsos Corporation: Single Step Income Statements for 13
the Year Ended December 31, 1991
1.2 Karabatsos Corporation: Multiple Step Income Statements 14
for the Year Ended December 31. 1991
2.1 DeCooning Company: Income Statements for the Year 29
Ended December 31, 19X6
2.2 DeCooning Company: Balance Sheet for the Year Ended 30
December 31, 19X6
2.3 DeCooning Company: Timing Error Analysis for the Year 33
Ended December 31, 19X6
2.4 DeCooning Company: General Price Level Income 35
Statements for the Year Ended December 31, 19X6
2.5 DeCooning Company: General Price Level Balance Sheets 36
for the Year Ended December 31, 19X6
2.6 DeCooning Company: General Price Level Gain or Loss for 37
the Year Ended December 31, 19X6
2.7 Statement of Income from Continuing Operations Adjusted 43
for Changing Prices for the Year Ended December 31, 19X6
(in thousands of average 19X5 dollars)
2.8 Five Year Comparison of Selected Supplemental Financial 44
Data Adjusted for Changing Prices (in thousands of average
19X5 dollars)
x List of Exhibits
2.9 Statement of Income from Continuing Operations Adjusted 45
for Changing Prices for the Year Ended December 31, 19X6
(in thousands of average 19X5 dollars)
3.1 Summary Statistics for Variables of Earnings Policy Model 52 k
3.2 Correlation Matrix 53
3.3 Earnings and Net Value Added (^ statistics in parentheses) 54
4.1 Selected Statistics Related to a Common Factor Analysis of 63 *
Three Measures of Multinational^ for Forbes' The Most
International 100 U.S. Firms for the 1987 1990 Period
4.2 Selected Statistics Related to a Common Factor Analysis of 65 »
Measures of Reputation
4.3 Descriptive Statistics and Correlations 66
4.4 Regression Results of Linear Models 67
5.1 Selected Statistics Related to a Common Factor Analysis of 76
Three Measures of Multinationality for Forbes' The Most
International 100 U.S. Firms for the 1987 1990 Period
5.2 Descriptive Statistics 77
5.3 Pearson Correlation Coefficients 78
5.4 Results of Regression Estimation—Model (1) 78
5.5 Results of Regression Estimation—Model (2) 79
6.1 Selected Statistics Related to a Common Factor Analysis of 85
Measures of Reputation
6.2 Summary Statistics for Empirical Variables 86
6.3 Explaining Corporate Reputation 87
7.1 Overall Summary of Results 96
7.2 Smoothing of Operating Income with Operating Expenses 97 »
(Time Expectation Model No. 1)
7.3 Smoothing of Operating Income with Operating Expenses 97
("Market" Income Expectation Model) *
7.4 Smoothing of Operating Income with Operating Expenses 98
(Time Expectation Model No. 2)
7.5 Smoothing of Ordinary Income with Operating Expenses 98 ;
(Time Expectation Model No. 1)
7.6 Smoothing of Operating Income with Operating Expenses 99
("Market" Income Expectation Model)
7.7 Smoothing of Operating Income with Operating Expenses 99
(Time Expectation Model No. 2)
7.8 Smoothing of Ordinary Income with Operating Expenses 100
(Time Expectation Model No. 1)
List of Exhibits xi
7.9 Smoothing of Ordinary Income with Operating Expenses 100
("Market" Income Expectation Model)
7.10 Smoothing of Ordinary Income with Operating Expenses 101
(Time Expectation Model No. 2)
7.11 Smoothing of Operating Income with Operating Expenses 101
(Time Expectation Model No. 1)
7.12 Smoothing of Ordinary Income with Ordinary and 102
Operating Expenses ("Market" Income Expectation Model)
7.13 Smoothing of Operating Income with Ordinary and 102
Operating Expenses (Time Expectation Model No. 2)
8.1 Explanatory Power of Current and Future Annual Levels of 108
Earnings for Current Annual Returns
8.2 Explanatory Power of Current and Future Annual Changes 109
in the Levels of Earnings for Current Annual Returns
8.3 Explanatory Power of Model A and Model B Cross 110
Sectional References
9.1 CEP, EPSP, and CFP's Means, Standard Deviations, and 118
Coefficients of Variation for the Sample Companies, 1959
1977
9.2 Rank Correlations of All the Sample Companies' CEPs with 122
CEPs in Subsequent Years
9.3 Rank Correlations of All the Sample Companies' CFPs with 123
CFPs in Subsequent Years
9.4 Rank Correlations of All the Sample Companies' EPSPs with 124
EPSPs in Subsequent Years
10.1 Frequent Distribution of Sample by Year of Takeover 133
Resolution—Sample Period 1977 1989
10.2 Sample Frequency of Takeover Classified by Form of 134
Payment, Hostile or Friendly Offer, and Number of Bidders
for the Target
10.3 Comparison of Target Firm and Industry Earnings to Total 137
Assets (E/TA) and Cash Flow to Total Assets (CF/TA)
Ratios
10.4 Regression Results of Target Firm Abnormal Returns on 138
D(E/TA) and D(CF/TA)
10.5 Regression Results of CAR(T) on D(E7TA) and D(CF/TA) 139
with Control Variables related to Target Firm and Merger
Characteristics
11.1 Regression Results on Single Return Effects 147
11.2 Regression Results on Combined Return Effects 148
xii List of Exhibits
11.3 Tests for Relative Information Content for Net Income, 148
Cash Flows, and Value Added
11.4 Incremental Comparisons 149
12.1 Linear Regression Results 160
12.2 Nonlinear Regression 162
13.1 Univariate Analysis of Various Tables 177
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| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
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| id | DE-604.BV013322885 |
| illustrated | Not Illustrated |
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| institution | BVB |
| isbn | 1567203302 |
| language | English |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut Earnings measurement, determination, management and usefulness an empirical approach Ahmed Riahi-Belkaoui Westport, Conn. Quorum 1999 XVI, 184 S. txt rdacontent n rdamedia nc rdacarrier Accounting Corporations Accounting Financial statements HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009085467&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- Earnings measurement, determination, management and usefulness an empirical approach Accounting Corporations Accounting Financial statements |
| title | Earnings measurement, determination, management and usefulness an empirical approach |
| title_auth | Earnings measurement, determination, management and usefulness an empirical approach |
| title_exact_search | Earnings measurement, determination, management and usefulness an empirical approach |
| title_full | Earnings measurement, determination, management and usefulness an empirical approach Ahmed Riahi-Belkaoui |
| title_fullStr | Earnings measurement, determination, management and usefulness an empirical approach Ahmed Riahi-Belkaoui |
| title_full_unstemmed | Earnings measurement, determination, management and usefulness an empirical approach Ahmed Riahi-Belkaoui |
| title_short | Earnings measurement, determination, management and usefulness |
| title_sort | earnings measurement determination management and usefulness an empirical approach |
| title_sub | an empirical approach |
| topic | Accounting Corporations Accounting Financial statements |
| topic_facet | Accounting Corporations Accounting Financial statements |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009085467&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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