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Abstract In 1981 the FASB issued a new standard for accounting for foreign currency translation, SFAS 52. The standard provided a gradual transition period, allowing firms to select from several… (More)
SYNOPSIS: The accounting academy has been long recognized as the premier developer of entry-level talent for the accounting profession and the major provider of executive education via master’s-level… (More)
Abstract In this paper the effects of the investment tax credit on security returns are analyzed and empirically tested. It was hypothesized that stock price residuals on selected dates prior to… (More)
This study examines the impact of Statement of Financial Accounting Standards Number 52 (SFAS 52) on analysts' earnings forecasts. Value-Line forecasts of multinational firms' earnings were examined… (More)
To reduce the cost of compliance, it is important that individuals seeking tax preparation assistance, as well as policymakers, be aware of any performance differences between preparers. In this… (More)
Abstract This paper examines the characteristics necessary for an allocation of joint-input costs to yield optimal product-mix/production-expansion decisions. In a setting where cost savings result… (More)