Philadelphia, PA 19122
United States
http://oll.temple.edu/epress/
Temple University - Department of Accounting
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Insider trading, litigation avoidance, pump and dump, earnings management
In-process research and development costs; Write-offs; Restatements, SEC
profitability, accounting rate of return, economic rate of return, growth rate
capital budgeting, profitability, internal rate of return, accounting conservatism
earnings' lack of timeliness, noise, value relevance, knowledge-based industries
Standard Industrial Classification, North American Industry Classification, financial ratios, intra-industry information transfers
Stock Options, Agency Costs, Incentive Compensation
In-process research and development cost, R&D, SEC, review and comment process, restatements