Earnings measurement, determination, management, and usefulness : an empirical approach / Ahmed Riahi-Belkaoui

Author(s): Riahi-Belkaoui, Ahmed, 1943-
Location:
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Subjects: Financial statements
Corporations--Accounting
Accounting
Formats: Print
Material Type: Books
Language: English
Audience: Unspecified
Published: Westport, Conn. : Quorum, 1999
LC Classification: H, HF
Table of Contents: List of Exhibits
Introduction
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 Derived Accounting Indicator Numbers 113
10. Cash Flow, Earnings, and Corporate Control 129
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
Notes: LCCN: 99027826
ISBN: 1567203302 (alk. paper)
Includes bibliographical references and index
Physical Description: xvi, 184 p. ; 25 cm
OCLC Number: 41173690
ISBN/ISSN: 1567203302

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