Report to SIGSOFT membership fiscal year 1983 actual income and expenses

The purpose of our study is to further understand managerial incentives that affect the volatility of reported earnings. Prior research suggests that the volatility of fourth-quarter earnings may be affected by the integral approach to accounting (i.e., “...

Fiscal reconciliation is carried out so that the company's commercial financial statements are in accordance with tax provisions, so that they can be accepted as tax financial reports. Fiscal reconciliation of commercial financial statements is an ...

We propose a new method to estimate intangible investment outlays, other than expenditures on advertising and research and development, that are reported on a commingled basis with operating expenses in the selling, general, and administrative category ...