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Papers by Jon Bartley

Research paper thumbnail of How Widely Used Sustainability Metrics Distort Actual Performance-And a Solution to This All-Too-Common Problem

Environmental Quality Management, 2015

Research paper thumbnail of Are You Prepared for XBRL? Lessons from the Field

Research paper thumbnail of Volume Twenty-Five, Number Two June 2011

Research paper thumbnail of The Entity Concept and Accounting for Interest Costs

Accounting and Business Research - ACCOUNT BUS RES, 1982

Research paper thumbnail of Parametric estimation of programming effort: An object-oriented model

Journal of Systems and Software, 1991

Research paper thumbnail of Replacement-cost-adjusted valuation ratio as a discriminator among takeover target and nontarget firms

Journal of Economics and Business, 1986

The financial characteristics of 65 firms were examined to test the hypothesis that the valuation... more The financial characteristics of 65 firms were examined to test the hypothesis that the valuation ratio is a primary determinant of whether a firm will be the target of a takeover attempt. The valuation ratio is defined as the market value of the firm divided by the net current value of its ...

Research paper thumbnail of Long-Run Earnings Forecasts By Managers and Financial Analysts

Journal of Business Finance & Accounting, 1991

This paper examines the relative accuracy of long-run forecasts of annual earnings (forecasts mad... more This paper examines the relative accuracy of long-run forecasts of annual earnings (forecasts made at least eight months before year-end) voluntarily disclosed by managers and by financial analysts. The sample sizes in this study and prior studies of management forecasts (MFs) indicate that only a small number of corporations in the United States disclose long-run MFs. In contrast, short-run MFs are disclosed by a relatively large number of companies (see , and financial analysts routinely disclose both longrun and short-run earnings forecasts for many more companies. The relative scarcity of long-run MFs suggests that they may differ from comparable forecasts made by financial analysts.'

Research paper thumbnail of The Relevance of Inflation Adjusted Accounting Data to the Prediction of Corporate Takeovers

Journal of Business Finance & Accounting, 1990

54 BARTLEY AND BOARDMAN mathematical models that are useful to investors. For example, ; and deve... more 54 BARTLEY AND BOARDMAN mathematical models that are useful to investors. For example, ; and developed bankruptcy prediction models using inflation adjusted data. Of these, only found evidence that inflation adjusted data are of greater usefulness than H C data. found that CD data are useful for the estimation of systematic market risk, although their findings were disputed by Samuelson and Murdoch (1985). found no evidence that inflation adjusted accounting data convey useful information about a company's dividend decisions. In contrast, Baran et al. (1980b) and found that inflation adjusted data could be used to explain bond ratings.

Research paper thumbnail of FINANCIAL REPORTING One key finding from the first year of implementing eXtensible Business Reporting Language is that getting it right is critical, since errors or noncompliance can trigger an amended filing and possibly damage a company's reputation

Research paper thumbnail of A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program

Accounting Horizons, 2011

The SEC phase-in of XBRL financial statement filings began June 2009, and by 2011, all public reg... more The SEC phase-in of XBRL financial statement filings began June 2009, and by 2011, all public registrants will be required to file XBRL disclosures. While the SEC expects the interactivity of XBRL-tagged data to add value to financial reports, this benefit will materialize only if the XBRL statements are accurate and reliable. If inaccuracies or other significant problems occur in initial XBRL filings, registrants stand to lose credibility and users will lose confidence in the data, potentially forcing the abandonment of the XBRL reporting initiative. This study evaluates the accuracy of early voluntary filings and develops an expectation about the accuracy of mandated filings. While improvements in the XBRL standard and related technology will mitigate certain errors, other errors, related to inexperience, will persist. This study identifies those errors and makes recommendations about how to reduce experience-related errors.

Research paper thumbnail of Avoiding common errors of XBRL implementation

Following three years of voluntary XBRL submissions, the SEC's mandatory requirements for XBRL fi... more Following three years of voluntary XBRL submissions, the SEC's mandatory requirements for XBRL financial report submissions began phasing in June 15, 2009. As with any new process, companies can easily underestimate the challenges posed by this complex reporting technology and make mistakes along the way.

Research paper thumbnail of How Widely Used Sustainability Metrics Distort Actual Performance-And a Solution to This All-Too-Common Problem

Environmental Quality Management, 2015

Research paper thumbnail of Are You Prepared for XBRL? Lessons from the Field

Research paper thumbnail of Volume Twenty-Five, Number Two June 2011

Research paper thumbnail of The Entity Concept and Accounting for Interest Costs

Accounting and Business Research - ACCOUNT BUS RES, 1982

Research paper thumbnail of Parametric estimation of programming effort: An object-oriented model

Journal of Systems and Software, 1991

Research paper thumbnail of Replacement-cost-adjusted valuation ratio as a discriminator among takeover target and nontarget firms

Journal of Economics and Business, 1986

The financial characteristics of 65 firms were examined to test the hypothesis that the valuation... more The financial characteristics of 65 firms were examined to test the hypothesis that the valuation ratio is a primary determinant of whether a firm will be the target of a takeover attempt. The valuation ratio is defined as the market value of the firm divided by the net current value of its ...

Research paper thumbnail of Long-Run Earnings Forecasts By Managers and Financial Analysts

Journal of Business Finance & Accounting, 1991

This paper examines the relative accuracy of long-run forecasts of annual earnings (forecasts mad... more This paper examines the relative accuracy of long-run forecasts of annual earnings (forecasts made at least eight months before year-end) voluntarily disclosed by managers and by financial analysts. The sample sizes in this study and prior studies of management forecasts (MFs) indicate that only a small number of corporations in the United States disclose long-run MFs. In contrast, short-run MFs are disclosed by a relatively large number of companies (see , and financial analysts routinely disclose both longrun and short-run earnings forecasts for many more companies. The relative scarcity of long-run MFs suggests that they may differ from comparable forecasts made by financial analysts.'

Research paper thumbnail of The Relevance of Inflation Adjusted Accounting Data to the Prediction of Corporate Takeovers

Journal of Business Finance & Accounting, 1990

54 BARTLEY AND BOARDMAN mathematical models that are useful to investors. For example, ; and deve... more 54 BARTLEY AND BOARDMAN mathematical models that are useful to investors. For example, ; and developed bankruptcy prediction models using inflation adjusted data. Of these, only found evidence that inflation adjusted data are of greater usefulness than H C data. found that CD data are useful for the estimation of systematic market risk, although their findings were disputed by Samuelson and Murdoch (1985). found no evidence that inflation adjusted accounting data convey useful information about a company's dividend decisions. In contrast, Baran et al. (1980b) and found that inflation adjusted data could be used to explain bond ratings.

Research paper thumbnail of FINANCIAL REPORTING One key finding from the first year of implementing eXtensible Business Reporting Language is that getting it right is critical, since errors or noncompliance can trigger an amended filing and possibly damage a company's reputation

Research paper thumbnail of A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program

Accounting Horizons, 2011

The SEC phase-in of XBRL financial statement filings began June 2009, and by 2011, all public reg... more The SEC phase-in of XBRL financial statement filings began June 2009, and by 2011, all public registrants will be required to file XBRL disclosures. While the SEC expects the interactivity of XBRL-tagged data to add value to financial reports, this benefit will materialize only if the XBRL statements are accurate and reliable. If inaccuracies or other significant problems occur in initial XBRL filings, registrants stand to lose credibility and users will lose confidence in the data, potentially forcing the abandonment of the XBRL reporting initiative. This study evaluates the accuracy of early voluntary filings and develops an expectation about the accuracy of mandated filings. While improvements in the XBRL standard and related technology will mitigate certain errors, other errors, related to inexperience, will persist. This study identifies those errors and makes recommendations about how to reduce experience-related errors.

Research paper thumbnail of Avoiding common errors of XBRL implementation

Following three years of voluntary XBRL submissions, the SEC's mandatory requirements for XBRL fi... more Following three years of voluntary XBRL submissions, the SEC's mandatory requirements for XBRL financial report submissions began phasing in June 15, 2009. As with any new process, companies can easily underestimate the challenges posed by this complex reporting technology and make mistakes along the way.

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