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Accounting method

In the field of analysis of algorithms in computer science, the accounting method is a method of amortized analysis based on accounting. The… Expand
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Highly Cited
2013
Highly Cited
2013
In recent years there has been growing concern about the emission trade balances of countries. This is due to the fact that… Expand
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Highly Cited
2007
Highly Cited
2007
Goal and ScopeA well-to-wheel analysis has been conducted for cassava-based ethanol (CE) in Thailand. The aim of the analysis is… Expand
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Highly Cited
2005
Highly Cited
2005
We investigate whether the characteristics of chief financial officers (CFOs) are associated with accounting errors (using… Expand
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Highly Cited
2004
Highly Cited
2004
Not only transition countries but also a large number of developing (and developed) countries have established free economic… Expand
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Highly Cited
2002
Highly Cited
2002
We present and test hypotheses about how the components of compensation influence earnings management behavior. Hypotheses are… Expand
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Highly Cited
2002
Highly Cited
2002
A heat exchange container for use in effecting a temperature change in consumable products is disclosed. Inner and outer… Expand
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Highly Cited
2002
Highly Cited
2002
Abstract This paper examines the valuation effects associated with the incentive structures of different types of institutional… Expand
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Highly Cited
1996
Highly Cited
1996
Abstract The papers by Subramanyam (1996) and Kasanen, Kinnunen, and Niskanen (KKN, 1996) both consider why managers manipulate… Expand
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Highly Cited
1994
Highly Cited
1994
Abstract This paper examines accounting changes, costs of default, and accounting-based covenants violated by 130 firms reporting… Expand
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Highly Cited
1992
Highly Cited
1992
An application of generational accounting to fiscal policies that feature intergenerational redistribution. The authors consider… Expand
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