Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Usefulness of accounting information"”.
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Forecasting corporate performance
For the past twenty years, the usefulness of accounting information has been emphasized. In 1966 the American Accounting Association in its State of Basic Accounting Theory asserted that usefulness is the primary purpose of external financial reports. In 1978 the State of Financial Accounting …
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The use of financial ratios to predict acquisition targets: a study of UK mergers 1980-1986
… should provide decision makers with useful information. One qualitative characteristic of useful information is its classificatory value. Prior studies in accounting, economics and finance provide evidence that balance sheet and income statement ratios can be utilised to classify economic …
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The Value Relevance of Accounting Information: The Influence of Economic Conditions and Monetary Policy
In this study, I examine the impact of economic conditions and monetary policy on the value relevance of accounting information. By reviewing the interaction of macroeconomic condition measures with earnings, the book value of equity, and cash flows from operations, the results show that the …
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Implications of Disclosing Order Backlog
Features of the requirement to disclose order backlog raise questions about the usefulness of these disclosures in practice. Despite these concerns, I provide evidence that disclosing the dollar amount of order backlog in the 10-K has several implications for firms in the manufacturing sector. On …