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  • 1
    Electronic Resource
    Electronic Resource
    THE REPORTING OF INVESTMENTS IN ASSOCIATED COMPANIES AND CREDIT EVALUATIONS: AN EXPERIMENTAL STUDY (1985)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 12 (1985), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Policymakers have been concerned with the problem of accounting for investments in associated companies. A field experiment was conducted to investigate the effects of alternative methods of recognising revenue from investments in associated companies on creditors' evaluations and decisions. Results indicate that most creditors do not adjust financial statements based on alternative methods of accounting and that different methods of accounting affect credit assessments and decisions. The implications of these findings for policymakers and creditors are discussed.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1985.tb00780.x
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    Asset Revaluations and Assessment of Borrowing Capacity (1995)
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 31 (1995), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Prior research has found support for contracting, political cost and information asymmetry explanations for managements’ decision to revalue non-current assets. This study proposes that asset revaluations occur to signal available borrowing capacity via an increase in collateral values at the time of increases in secured debt and that the economic benefits associated with an asset revaluation will be greatest for firms when they are experiencing times of declining cash flows from operations. Results imply that firms that have undertaken an asset revaluation are more likely to be experiencing declining cash flows from operations than firms that have not revalued. This study also investigates whether the incidence of valuations coincides with increases in levels of secured borrowings due to lenders’ demands for current values of assets offered as collateral. The evidence indicates that firms are more likely to record an asset revaluation if they have increased their secured borrowings, and that most non-year-end revaluations emanate directly from contracting with lenders.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-6281.1995.tb00359.x
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  • 3
    Electronic Resource
    Electronic Resource
    The Effects of Alternative Methods of Accounting for Leases – An Experimental Study (1983)
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 19 (1983), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: A report of an experiment testing analysts' reactions to alternative ways of reporting lease commitments. Results indicate that reporting methods affect the behaviour of financial analysts in projecting earnings, but not in share valuations.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-6281.1983.tb00240.x
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  • 4
    Electronic Resource
    Electronic Resource
    Modelling Lenders' Assessments of the Ability of Corporate Borrowers to Repay (1981)
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 17 (1981), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Lenders use financial statements to assess the ability of corporate borrowers to repay loans in the normal course of business. By some criteria, such as a frequency count of the number of financial analyses performed for different purposes, this may be the most important use of external financial reports. This study provides a brief description of the use of accounting and other information for this purpose, and reports an experiment which provides insight on whether loan officers use a linear-additive or configural strategy when making the final judgement of ability to repay. Results also provide evidence of the extent of consensus between loan officers, the effect of individual and institutional differences, and the degree of insight by loan officers into their own cognitive processes.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-6281.1981.tb00106.x
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  • 5
    Electronic Resource
    Electronic Resource
    Revenue Recognition in the Construction Industry: An Experimental Study (1986)
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 22 (1986), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: There have been suggestions that loan officers do not consider there is a problem in the availability of alternative revenue recognition methods, provided that sufficient disclosure of recognition procedures is made to enable adjustment of financial statements. On the other hand, the accounting literature on‘functional fixity’ suggests such adjustments are not made. The functional fixity literature has relied exclusively on testing for an accounting method effect on user predictions and decisions. As a result, the evidence can be interpreted as users being fixated on earnings and ignoring information about accounting methods or alternatively they may have given attention to that information and attempted a transformation although the extent of the adjustment was‘inadequate’. This paper suggests that the previous evidence on functional fixity is inconclusive about lenders’ suggestions that they adjust financial statements and that different actions may be required by lending institutions depending on which interpretation of the functional fixity literature is made. This study uses the joint methodologies of analysis of variance and protocol analysis to focus on both whether adjustments are made as well as whether alternative methods of recognizing profit from longterm contracts affect the judgements of experienced lenders. The results show that the majority of subjects did not attempt to adjust for alternative methods of recognizing revenues.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-6281.1986.tb00131.x
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  • 6
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    The Effect of Leasing and Different Methods of Accounting for Leases on Credit Evaluations (1983)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 58:4 (1983:Oct.) 749 
    Details
    ISSN: 0001-4826
    Topics: Economics
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1983-058-04-000005
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  • 7
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    Timeliness of Financial Reporting and Financial Distress (1984)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 59:2 (1984:Apr.) 287 
    Details
    ISSN: 0001-4826
    Topics: Economics
    Notes: NOTES
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1984-059-02-000008
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