By Vicky Arnold
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The pursuits of this factor Alert are to check reasonable price accounting with historic expense accounting, supply a quick review of the monetary Accounting criteria Board’s (FASB) present conclusions on reasonable worth accounting, talk about the significance of realizing the implementation matters fascinated with the advance of a strong reasonable price accounting approach, speak about the various concerns that come up from the proposed publicity Draft (ED) on reasonable price measurements.
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Extra resources for Advances in Accounting Behavioral Research, Volume 11
Saliency, in turn, inﬂuences judgment. Hirshleifer and Teoh (2003) note that if saliency of a disclosure is not high, some ﬁnancial statement users may fail to process it. Other causes have been suggested by previous research for the faulty acquisition and/or processing of ﬁnancial information. Users limit the time and effort they put into acquiring and analyzing accounting data 38 ASOKAN ANANDARAJAN ET AL. (Bloomﬁeld, 2002; Barberis & Thaler, 2003) or are ﬁxated on reported earning numbers (Ijiri, Jaedicke, & Knight, 1966; Tinic, 1990).
2003). Tax from any angle: Reﬂections on multi-disciplinary taxation research. National Tax Journal, 56, 145–151. Sprinkle, G. B. (2000). The effect of incentive contracts on learning and performance. The Accounting Review, 75, 299–326. Tubbs, R. M. (1992). The effect of experience on the auditors’ organization and amount of knowledge. The Accounting Review, 67, 783–801. , & Kahneman, D. (1974). Judgment under uncertainty: Heuristics and biases. Science, 185, 1124–1130. , & Zimmerman, J. (1986).
Bell, Landsman, Miller, and Yeh (2002) investigated a sample of 85 proﬁtable companies from the software industry in the 3-year period of 1996–1998. They failed to ﬁnd their expected negative relation between annual stock-option expense disclosed in the footnotes and stock prices. Aboody, Barth, and Kasznik (2004) used the same 3-year sample period with 2,274 ﬁrm years and documented a negative correlation between disclosed annual option expense and stock prices. They concluded that pro forma disclosure does convey information to investors.
Advances in Accounting Behavioral Research, Volume 11 by Vicky Arnold