Browsing by Subject "Accounting"
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(1991)In four experiments, the utility of a spreadsheet debugging tool was assessed as spreadsheet users interacted with experimental spreadsheets. Experiments 1 and 2 showed that although subjective reactions to the tools were ...
Managerial choice of discretionary accounting methods: An empirical evaluation of security market response (1989)This study presents a comprehensive evaluation of managerial choice of discretionary accounting methods and the use of the reporting process in income smoothing. After analyzing concepts of smoothing behavior, including ...