Accounting in the Dual Economy
Editorial Reviews
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"Janice Monti-Belkaoui and Ahmed Belkaoui examine economic dualism, the identification of two separate sectors of the economy--a core sector and a peripheral sector. Although other studies have substantiated the dualism theory, this analysis emphasizes accounting data from the firm rather than that of the industry. Using data from Compustat tapes for the period 1968 to 1988, the authors compare accounting variables relating to capital structure, liquidity, profitability, turnover, price-earnings, and market risk to verify the dualism thesis. The study includes chapters on income smoothing, auditor switching, bond-rating changes and accounting changes, and standard setting. The level of presentation demands that readers have a knowledge of the subject matter, accounting theory, and quantitative measurement techniques. Footnotes and a selected bibliography conclude each chapter. This research study is recommended for upper-division undergraduate and graduate students."
Review
“Janice Monti-Belkaoui and Ahmed Belkaoui examine economic dualism, the identification of two separate sectors of the economy--a core sector and a peripheral sector. Although other studies have substantiated the dualism theory, this analysis emphasizes accounting data from the firm rather than that of the industry. Using data from Compustat tapes for the period 1968 to 1988, the authors compare accounting variables relating to capital structure, liquidity, profitability, turnover, price-earnings, and market risk to verify the dualism thesis. The study includes chapters on income smoothing, auditor switching, bond-rating changes and accounting changes, and standard setting. The level of presentation demands that readers have a knowledge of the subject matter, accounting theory, and quantitative measurement techniques. Footnotes and a selected bibliography conclude each chapter. This research study is recommended for upper-division undergraduate and graduate students.”–
Accounting in the Dual Economy
Accounting in the Dual Economy,Janice Monti-Belkaoui,Ahmed Riahi-Belkaoui,Quorum Books,0899306152,Accounting,Accounting (General),Accounting - General,Business / Economics / Finance,Business/Economics,Dual economy,Government & Business,Income distribution,Labor market,Business & Economics / Government & Business
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