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Documents Ch5 31-45

206 Chapter 5 variable-cost transfer pricing approximates the opportunity cost of producing one more unit when excess capacity exists, it is rarely used in practice. Market-based…

Documents Ross Watts 2003 - Conservatism

Accounting Horizons Vol. 17, No. 3 September 2003 pp. 207-221 Conservatism in Accounting Part I: Explanations and Implications Ross L. Watts SYNOPSIS: This paper is the first…

Documents The Accrual Anomaly & The Company Size

Accounting Research Center, Booth School of Business, University of Chicago An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual…

Documents Watts (2003)

University of Rochester William E. Simon Graduate School of Business Administration The Bradley Policy Research Center Financial Research and Policy Working Paper No. FR…

Documents 2010 APAHW DP Supplement

Paid Supplement to The Daily Pennsylvanian As ia n Pa ci� c A me ric an H er ita ge W ee k Octob er 18-22, 201 0 Dig Dee p, B ra nc h O ut A Message From the Tri-Chairs…