Advances in Accounting, Volume 21

Front Cover
Philip M J Reckers
Elsevier, Jun 2, 2005 - Business & Economics - 277 pages
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Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
 

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Contents

The Effect of Partner Preferences on the Development of RiskAdjusted Program Plans
1
The Value Relevance of Earnings and Book Value under Pooling and Purchase Accounting
25
Earnings Management and Forced CEO Dismissal
61
A Research Review and Agenda
83
The Case of the Pharmaceutical Industry and Healthcare Reform
113
An Analysis of the First Two Decades of Advances in Accounting
147
The Relative Accuracy of Analysts Published Forecasts Versus Whisper Forecasts Surrounding the Adoption of Regulation FD
173
The Impact of Management Image and NonAudit Service Fees on Investors Perceptions of Earnings Quality
199
Perspectives on Education
217
International Perspectives
297
Research Note
357
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