Developing skills via work placements in accounting: Student and employer views

This paper evaluates the development of skills during a work placement year within a Scottish accounting degree. It discusses the history of placements within higher education, the advantages and disadvantages of placements from student and employer perspectives, and work placement as a vehicle for developing personal transferable skills. Students and employers involved in work placements agreed that they were effective in developing a range of skills. Their views were then compared with those of students at a similar university without a placement degree. Degrees including a work placement were found to be a useful complement to more traditionally structured degrees

The Effect of Earnings Management on the Asymmetric Timeliness of Earnings

Abstract:  Is earnings management affecting (driving) the measures of earnings conservatism? Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more pronounced in common-law than in code-law based accounting regimes. However, comparative studies on earnings conservatism in Europe have failed to identify significant differences between common-law and code-law based countries. We argue that in code-law based countries managers have incentives to reduce earnings consistently. This enhances the association between earnings and returns in bad news periods. We find that after controlling for discretionary accruals, the differential earnings response to bad news in Germany and France decreases significantly. Copyright Blackwell Publishers Ltd, 2005.

Empirical Investigation of the Ability of Sensitivity of Stock Prices to Earnings News in Predicting Earnings Management and Management Forecast Errors

Stock price sensitivity to earnings news, Stock recommendation, Earnings management, Earnings forecast errors, Unexpected accruals, Pre-managed earnings,