The Accounting Review

AAA

DEFINITION of 'The Accounting Review '

An academic publication by the American Accounting Association (AAA). First published in 1926, the journal includes abstracts, articles and book reviews that promote accounting education, research and practice. The Accounting Review is published quarterly. Areas of interest in The Accounting Review include: accounting information systems; auditing and assurance services; financial accounting; management accounting; taxation; and other areas of accounting.

BREAKING DOWN 'The Accounting Review '

The American Accounting Association is a voluntary organization comprised of individuals interested in accounting education and research. The editorial team selects high-quality articles for "reporting the results of accounting research and explaining and illustrating related research methodology ... The primary, but not exclusive, audience should be - as it is not - academicians, graduate students, and others interested in accounting research."

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RELATED FAQS
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    In accounting, general and administrative expenses represent the necessary costs to maintain a company's daily operations ... Read Full Answer >>
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    Whether a dividend distribution has any effect on additional paid-in capital depends solely on what type of dividend is issued: ... Read Full Answer >>
  3. Why can additional paid in capital never have a negative balance?

    The additional paid-in capital figure on a company's balance sheet can never be negative because companies do not pay investors ... Read Full Answer >>
  4. When does the fixed charge coverage ratio suggest that a company should stop borrowing ...

    Since the fixed charge coverage ratio indicates the number of times a company is capable of making its fixed charge payments ... Read Full Answer >>
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    Both additional paid-in capital and retained earnings are entries under the shareholders' equity section of a company's balance ... Read Full Answer >>
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