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Abstract This paper examines analysts' use of earnings information and draws implications for the stock market role of the financial reporting regulator. Evidence from participant observation and from interview research suggests that: first, analysts treat the announcement of earnings with...
Abstract This study examines analyst following for firms in the UK Top 350 as of January 1998, within a simultaneous equation framework. A major conclusion to be drawn from this investigation is that, contrary to prior UK evidence, analyst following and institutional ownership are positively...
Abstract This study was designed to evaluate the extent of professional attitudes in internal auditors and to identify their association with interpersonal and organisational conditions of internal auditing. For these purposes, the generic features of internal auditing jobs were used to evaluate...
Abstract Managers working in just-in-time manufacturing environments have little or no slack resources available to them to cushion against the difficulties caused by defective raw materials, production errors, irregular supply and demand schedules or to mask inefficiencies (Griffin and Harrell,...
Abstract Government accounting reform has in certain industrialised countries become a recognisable component of market-oriented New Public Management reforms. A key dimension is the conversion of accounting from the traditional cash basis to accruals, usually anchored in GAAP as developed for...
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