Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed...
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...