PURPOSE To demonstrate the effectiveness of Hierarchical Bayesian (HB) approach in a modeling framework for association effects that accounts for SEs of vision-specific latent traits assessed using Rasch analysis. METHODS A systematic literature review was conducted in four major ophthalmic journals to evaluate Rasch analysis performed on vision-specific instruments. The HB approach was used ...

The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting. Recent decades have seen a proliferation of activities and initiatives to make financial reporting standards comparable across national borders. This process of transnational or international standards setting is shown to be a highly po...

We exploit a unique setting of accounting regulation change to examine how accounting information quality affects the well-documented accrual anomaly. We show a significant reduction in the negative return predictability of accruals among UK companies with poorer accounting information quality following the introduction of Financial Reporting Standard No. 3: Reporting Financial Performance (FRS...

In recent years, accounting has failed in several instances, primary examples being Enron and WorldCom. The educational system cannot claim that it has no part in these failures since it has played a part in shaping the practitioners that ultimately failed the system. Thus, education has to be rethought and changes should be made accordingly. This study seeks to make one such contribution. Firs...

Current financial reporting guidance allows managers flexibility as to whether to disaggregate income statement items. Such flexibility is problematic if managers prefer to aggregate in some situations and disaggregate in others because we conjecture that investors’ evaluations of firms will predictably differ depending on whether performance information is shown in an aggregated or disaggregat...

for the reason of religious and legal principles contradictions, principles and concepts of installments purchasing in iran are totally different from what is common practice in the western countries. not having appropriate accounting standards, iran's current methods of accounting is based on that of the uk and usa. in this article, the principles and concepts of installment purchasing in...

This paper identifies potential data problems of using accounting databases. To examine data errors, two commonly used accounting databases -Value Line and Compustat are compared in their qualitative and quantitative features. Data is examined using seven variables over a period of eleven years. Differences found in the data for 1981 are further analyzed by comparing sample data to figures dire...