We examine the Hebrew Talmud's account of internal controls in the ancient Jerusalem
Temple (c.823 BCE to 70 CE) This far-reaching enterprise involved an extensive system of …

In January 2009, the SEC ruled that public companies will now be required to file their financial
statements using Extensible Business Reporting Language (XBRL) interactive data to be …

In 1981 the Financial Accounting Standards Board issued Statement No. 52. This statement
changed the accounting for the translation of foreign subsidiaries' operations, replacing the …

Many of Enron's troubles can be traced to a number of special purposes entities (SPE),
dubbed the Raptors, that Enron established to shield itself from mark-to-market losses in its …

Publicly-held companies in the US are now being required by the Securities Exchange
Commission (SEC) to file their financial reports using the tagging standard of Extensible …

FONFEDER, & FABOZZI INTERIMI REVIEW 25 (1972), and Foster (1977) find market
agents react to quarterly earn-ings announcements. The usefulness of interim reports for …

As mandated by the Sarbanes-Oxley Act of 2002, the SEC has introduced new rules designed
to end abuses of non-GAAP earnings disclosures. In January 2003, the SEC released its …

SEC Accounting Series Release No. 177 required independent auditors to make a limited
review of summarized quarterly data included in annual reports. This paper examines the …

The present statutory definition of income based on historical cost fails to recognize the cost
of productive resources in an inflationary environment. The undercosting of these resources …

We examine the Hebrew Talmud’s account of internal controls in the ancient Jerusalem
Temple (c. 823 BCE to 70 CE) This farreaching enterprise involved an extensive system of …