Atul Rai
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4 publications
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691 downloads
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862 views
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0 books
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Working Capital Accruals and Earnings Management
Investment Management and Financial Innovations Volume 4, 2007 Issue #2
Views: 718 Downloads: 345 TO CITE -
Illicit accounting practice and corporate earnings irregularities
Investment Management and Financial Innovations Volume 7, 2010 Issue #1
Views: 440 Downloads: 137 TO CITE -
Measurement of efficiency in the airline industry using data envelopment analysis
Investment Management and Financial Innovations Volume 10, 2013 Issue #1
Views: 396 Downloads: 2042 TO CITE -
Evaluating pedagogy in educating business majors: an empirical analysis of teaching accounting without debits and credits
Accounting and Financial Control Volume 2, 2018-2019 Issue #1 pp. 15-26
Views: 1679 Downloads: 145 TO CITE АНОТАЦІЯAn upper-level intermediate accounting course taught at two large mid-west universities in the United States provides a natural experimental setting to examine whether teaching debits/credits in the introductory financial accounting course matters. Students in the upper-level course fall into two groups: those who learned debits/credits in the introductory course and those who weren’t. The performance of both groups is evaluated during the semester while they take the upper level accounting course. Regression results show that the prior knowledge of debits/credits offers only a mild advantage in the first mid-term exam, but not thereafter. Results also indicate that grade point average (standardized tests like ACT scores) are a good (not a good) predictor of the performance in the upper-level accounting class. These results suggest that teaching debits and credits in the introductory accounting course does not provide any advantage in learning the material of upper-level accounting course.