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In recent years there has been growing concern about the emission trade balances of countries. This is due to the fact that… Expand Goal and ScopeA well-to-wheel analysis has been conducted for cassava-based ethanol (CE) in Thailand. The aim of the analysis is… Expand We investigate whether the characteristics of chief financial officers (CFOs) are associated with accounting errors (using… Expand We present and test hypotheses about how the components of compensation influence earnings management behavior. Hypotheses are… Expand Abstract This paper critically reviews the literature seeking to establish evidence for a positive accounting theory of corporate… Expand A heat exchange container for use in effecting a temperature change in consumable products is disclosed. Inner and outer… Expand Abstract This paper examines the valuation effects associated with the incentive structures of different types of institutional… Expand Abstract The papers by Subramanyam (1996) and Kasanen, Kinnunen, and Niskanen (KKN, 1996) both consider why managers manipulate… Expand Abstract This paper examines accounting changes, costs of default, and accounting-based covenants violated by 130 firms reporting… Expand An application of generational accounting to fiscal policies that feature intergenerational redistribution. The authors consider… Expand