-
1
-
-
0002108681
-
An examination of the effects of experience and task complexity on audit judgments
-
January
-
Abdolmohammadi, M. J. and Wright, A., An Examination of the Effects of Experience and Task Complexity on Audit Judgments, The Accounting Review (January 1987) pp. 1-13.
-
(1987)
The Accounting Review
, pp. 1-13
-
-
Abdolmohammadi, M.J.1
Wright, A.2
-
2
-
-
0000839001
-
Corporate managers' earnings forecasts and symmetrical adjustments of market expectations
-
Autumn
-
Ajinkya, B. and Gift, M., Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations, Journal of Accounting Research (Autumn 1984) pp. 425-444.
-
(1984)
Journal of Accounting Research
, pp. 425-444
-
-
Ajinkya, B.1
Gift, M.2
-
3
-
-
0000196416
-
The time-series properties of annual earnings
-
Autumn
-
Albrecht, W. S., Lookabill, L. L. and McKeown, J. C., The Time-Series Properties of Annual Earnings, Journal of Accounting Research (Autumn 1977) pp. 226-244.
-
(1977)
Journal of Accounting Research
, pp. 226-244
-
-
Albrecht, W.S.1
Lookabill, L.L.2
McKeown, J.C.3
-
4
-
-
0001356406
-
Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients
-
June/September
-
Ali, A. and Zarowin, P., Permanent Versus Transitory Components of Annual Earnings and Estimation Error in Earnings Response Coefficients, Journal of Accounting & Economics (June/September, 1992) pp. 249-264.
-
(1992)
Journal of Accounting & Economics
, pp. 249-264
-
-
Ali, A.1
Zarowin, P.2
-
5
-
-
0002217405
-
An empirical investigation of the relative performance evaluation of corporate executives
-
Antle, R. and Smith, A., An Empirical Investigation of the Relative Performance Evaluation of Corporate Executives, Journal of Accounting Research (Spring 1986) pp. 1-39.
-
(1986)
Journal of Accounting Research
, pp. 1-39
-
-
Antle, R.1
Smith, A.2
-
6
-
-
38149145538
-
The rise of accounting controls in British capitalist enterprises
-
May
-
Armstrong, J. P., The Rise of Accounting Controls in British Capitalist Enterprises, Accounting, Organizations and Society (May 1987) pp. 415-436.
-
(1987)
Accounting, Organizations and Society
, pp. 415-436
-
-
Armstrong, J.P.1
-
7
-
-
38249026537
-
Letting the chat out of the bag: Deconstruction, privilege and accounting research
-
March
-
Arlington, C. E. and Francis, J. R., Letting the Chat Out of the Bag: Deconstruction, Privilege and Accounting Research, Accounting, Organizations and Society (March 1989) pp. 1-28.
-
(1989)
Accounting, Organizations and Society
, pp. 1-28
-
-
Arlington, C.E.1
Francis, J.R.2
-
8
-
-
0002093296
-
Stock prices and changes in earnings and dividends
-
February
-
Ashley, J. W., Stock Prices and Changes in Earnings and Dividends, Journal of Political Economy (February 1962) pp. 82-85.
-
(1962)
Journal of Political Economy
, pp. 82-85
-
-
Ashley, J.W.1
-
9
-
-
0001772218
-
An experimental study of internal control judgments
-
Spring
-
Ashton, R. H., An Experimental Study of Internal Control Judgments, Journal of Accounting Research (Spring 1974) pp. 143-157.
-
(1974)
Journal of Accounting Research
, pp. 143-157
-
-
Ashton, R.H.1
-
10
-
-
0001554983
-
Sequential belief revision in auditing
-
October
-
Ashton, A. H. and Ashton, R. H., Sequential Belief Revision in Auditing, The Accounting Review (October 1988) pp. 623-641.
-
(1988)
The Accounting Review
, pp. 623-641
-
-
Ashton, A.H.1
Ashton, R.H.2
-
11
-
-
0002286246
-
Predisclosure information, firm capitalization, and security price behavior around earnings announcements
-
Spring
-
Atiase, R K., Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements, Journal of Accounting Research (Spring 1985) pp. 21-36.
-
(1985)
Journal of Accounting Research
, pp. 21-36
-
-
Atiase, R.K.1
-
12
-
-
0001555526
-
Market implications of predisclosure information: Size and exchange effects
-
Atiase, R. K., Market Implications Of Predisclosure Information: Size and Exchange Effects, Journal of Accounting Research (Spring 1987) pp. 168-176.
-
(1987)
Journal of Accounting Research
, pp. 168-176
-
-
Atiase, R.K.1
-
13
-
-
0003040763
-
Changes in accounting techniques and stock prices
-
Supplement
-
Ball, R., Changes in Accounting Techniques and Stock Prices, Journal of Accounting Research (Supplement 1972) pp. 1-38.
-
(1972)
Journal of Accounting Research
, pp. 1-38
-
-
Ball, R.1
-
14
-
-
0002742759
-
An empirical evaluation of accounting income numbers
-
Autumn
-
Ball, R. and Brown, P., An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research (Autumn 1968) pp. 159-178.
-
(1968)
Journal of Accounting Research
, pp. 159-178
-
-
Ball, R.1
Brown, P.2
-
15
-
-
0001667056
-
Corporate financial reporting: A methodological review of empirical research
-
Supplement
-
Ball, R. and Foster, G., Corporate Financial Reporting: A Methodological Review of Empirical Research, Journal of Accounting Research (Supplement 1982) pp. 161-234.
-
(1982)
Journal of Accounting Research
, pp. 161-234
-
-
Ball, R.1
Foster, G.2
-
16
-
-
0000801724
-
Determinants of the reltionship between earnings changes and stock returns
-
July
-
Ball, R., Kothari, S. P. and Watts, R. L., Determinants of the Reltionship Between Earnings Changes and Stock Returns, The Accounting Review (July 1993) pp. 622-638.
-
(1993)
The Accounting Review
, pp. 622-638
-
-
Ball, R.1
Kothari, S.P.2
Watts, R.L.3
-
17
-
-
0002072633
-
The information content of annual earnings announcements
-
Supplement
-
Beaver, W. H., The Information Content of Annual Earnings Announcements, Journal of Accounting Research (Supplement 1968) pp. 67-92.
-
(1968)
Journal of Accounting Research
, pp. 67-92
-
-
Beaver, W.H.1
-
19
-
-
0000933708
-
The association between unsystematic security returns and the magnitude of earnings forecast errors
-
Autumn
-
Beaver, W. H., Clarke, R. and Wright, W. F., The Association Between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors, Journal of Accounting Research (Autumn 1979) pp. 316-340.
-
(1979)
Journal of Accounting Research
, pp. 316-340
-
-
Beaver, W.H.1
Clarke, R.2
Wright, W.F.3
-
20
-
-
0001932316
-
The incremental information content of replacement cost earnings
-
July
-
Beaver, W. H., Griffin, P. A. and Landsman, W. R., The Incremental Information Content of Replacement Cost Earnings, Journal of Accounting & Economics (July 1982) pp. 15-39.
-
(1982)
Journal of Accounting & Economics
, pp. 15-39
-
-
Beaver, W.H.1
Griffin, P.A.2
Landsman, W.R.3
-
21
-
-
49149140482
-
The information content of security prices
-
March
-
Beaver, W. H., Lambert, R. A. and Morse, D., The Information Content of Security Prices, Journal of Accounting & Economics (March 1980) pp. 3-28.
-
(1980)
Journal of Accounting & Economics
, pp. 3-28
-
-
Beaver, W.H.1
Lambert, R.A.2
Morse, D.3
-
22
-
-
38249035920
-
The information content of security prices: A second look
-
July
-
Beaver, W. H., Lambert, R. A. and Ryan, S. G., The Information Content of Security Prices: A Second Look, Journal of Accounting & Economics (July 1987) pp. 139-157.
-
(1987)
Journal of Accounting & Economics
, pp. 139-157
-
-
Beaver, W.H.1
Lambert, R.A.2
Ryan, S.G.3
-
23
-
-
0003255936
-
Published corporate accounting data and stock prices
-
Supplement
-
Benston, G. J., Published Corporate Accounting Data and Stock Prices, Journal of Accounting Research (Supplement 1907) pp. 1-14; 22-53.
-
(1907)
Journal of Accounting Research
, pp. 1-14
-
-
Benston, G.J.1
-
24
-
-
0001840634
-
Cross-sectional dependence and problems in inference in market-based accounting research
-
Spring
-
Bernard, V. L., Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research, Journal of Accounting Research (Spring 1987) pp. 1-48.
-
(1987)
Journal of Accounting Research
, pp. 1-48
-
-
Bernard, V.L.1
-
25
-
-
0001819765
-
Post-earnings announcement drift: Delayed price response or risk premium?
-
Supplement
-
Bernard, V. L. and Thomas, J. K., Post-Earnings Announcement Drift: Delayed Price Response or Risk Premium?, Journal of Accounting Research (Supplement 1989) pp. 1-36.
-
(1989)
Journal of Accounting Research
, pp. 1-36
-
-
Bernard, V.L.1
Thomas, J.K.2
-
26
-
-
0001876045
-
Management control in an area of the NCB: Rationales of accounting practices in a public enterprise
-
No. 1
-
Berry, A. J., Capps, T., Cooper, D., Ferguson, P., Hopper, T. and Lowe, E. A., Management Control in an Area of the NCB: Rationales of Accounting Practices in a Public Enterprise, Accounting, Organizations and Society (No. 1, 1985) pp. 3-28.
-
(1985)
Accounting, Organizations and Society
, pp. 3-28
-
-
Berry, A.J.1
Capps, T.2
Cooper, D.3
Ferguson, P.4
Hopper, T.5
Lowe, E.A.6
-
27
-
-
0001145057
-
Stock price reactions to LIFO adoptions: The association between excess returns and LIFO tax savings
-
Autumn
-
Biddle, G. C. and Lindahl, F. W., Stock Price Reactions to LIFO Adoptions: The Association Between Excess Returns and LIFO Tax Savings, Journal of Accounting Research (Autumn 1982) pp. 551-588.
-
(1982)
Journal of Accounting Research
, pp. 551-588
-
-
Biddle, G.C.1
Lindahl, F.W.2
-
28
-
-
0001676969
-
Determinants of the corporate decision to capitalize interest
-
August
-
Bowen, R. M., Noreen, E. W. and Lacey, J. M., Determinants of the Corporate Decision to Capitalize Interest, Journal of Accounting & Economics (August 1981) pp. 151-179.
-
(1981)
Journal of Accounting & Economics
, pp. 151-179
-
-
Bowen, R.M.1
Noreen, E.W.2
Lacey, J.M.3
-
30
-
-
84984117466
-
Knowledge preservation in accounting: A citational study
-
September
-
Bricker, R., Knowledge Preservation in Accounting: A Citational Study, Abacus (September 1988) pp. 120-131.
-
(1988)
Abacus
, pp. 120-131
-
-
Bricker, R.1
-
31
-
-
0001313809
-
An empirical investigation of the structure of accounting research
-
Autumn
-
Bricker, R., An Empirical Investigation of the Structure of Accounting Research, Journal of Accounting Research (Autumn 1989) pp. 246-262.
-
(1989)
Journal of Accounting Research
, pp. 246-262
-
-
Bricker, R.1
-
32
-
-
0002939457
-
Analyst forecasting errors and their implications for security analysis: An alternative perspective
-
January/February
-
Brown, L. D., Analyst Forecasting Errors and their Implications for Security Analysis: An Alternative Perspective, Financial Analysts Journal (January/February 1996) pp. 40-47.
-
(1996)
Financial Analysts Journal
, pp. 40-47
-
-
Brown, L.D.1
-
33
-
-
0003594253
-
Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs
-
April
-
Brown, L. D. and Gardner, J. C., Applying Citation Analysis to Evaluate the Research Contributions of Accounting Faculty and Doctoral Programs, The Accounting Review (April 1985a) pp. 262-277.
-
(1985)
The Accounting Review
, pp. 262-277
-
-
Brown, L.D.1
Gardner, J.C.2
-
34
-
-
0002697685
-
Using citation analysis to assess the impact of journals and articles on contemporary accounting research
-
Spring
-
Brown, L. D. and Gardner, J. C., Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research, Journal of Accounting Research (Spring 1985b) pp. 84-109.
-
(1985)
Journal of Accounting Research
, pp. 84-109
-
-
Brown, L.D.1
Gardner, J.C.2
-
35
-
-
84984269041
-
Attributes of articles impacting contemporary accounting literature
-
Spring
-
Brown, L. D., Gardner, J. C. and Vasarhelyi, M. A., Attributes of Articles Impacting Contemporary Accounting Literature, Contemporary Accounting Research (Spring, 1989) pp. 793-815.
-
(1989)
Contemporary Accounting Research
, pp. 793-815
-
-
Brown, L.D.1
Gardner, J.C.2
Vasarhelyi, M.A.3
-
36
-
-
0011591990
-
-
Marcus Wiener Publishing, Inc., New York
-
Brown, L. D., Gardner, J. C. and Vasarhelyi, M. A., Accounting Research Directory: The Database of Accounting Literature Third Edition (Marcus Wiener Publishing, Inc., New York, 1994).
-
(1994)
Accounting Research Directory: The Database of Accounting Literature Third Edition
-
-
Brown, L.D.1
Gardner, J.C.2
Vasarhelyi, M.A.3
-
37
-
-
45949121023
-
Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings
-
April
-
Brown, L. D., Griffin, P. A., Hagerman, R. L. and Zmijewski, M. E., Security Analyst Superiority Relative to Univariate Time-Series Models in Forecasting Quarterly Earnings, Journal of Accounting & Economics (April 1987a) pp. 61-87.
-
(1987)
Journal of Accounting & Economics
, pp. 61-87
-
-
Brown, L.D.1
Griffin, P.A.2
Hagerman, R.L.3
Zmijewski, M.E.4
-
38
-
-
45949122046
-
An evaluation of alternative proxies for the market's assessment of unexpected earnings
-
July
-
Brown, L. D., Griffin, P. A., Hagerman, R. L. and Zmijewski, M. E., An Evaluation of Alternative Proxies for the Market's Assessment of Unexpected Earnings, Journal of Accounting & Economics (July 1987b) pp. 159-193.
-
(1987)
Journal of Accounting & Economics
, pp. 159-193
-
-
Brown, L.D.1
Griffin, P.A.2
Hagerman, R.L.3
Zmijewski, M.E.4
-
39
-
-
84984229006
-
The familiarity with and perceived quality of accounting journals: Views of senior faculty in leading U.S. MBA programs
-
Summer
-
Brown, L. D. and Huefner, R. J., The Familiarity with and Perceived Quality of Accounting Journals: Views of Senior Faculty in Leading U.S. MBA Programs, Contemporary Accounting Research (Summer 1994) pp. 223-250.
-
(1994)
Contemporary Accounting Research
, pp. 223-250
-
-
Brown, L.D.1
Huefner, R.J.2
-
40
-
-
0000656446
-
The association between nonearnings disclosures by small firms and positive abnormal returns
-
Brown, L. D. and Kim, K. J., The Association Between Nonearnings Disclosures by Small Firms and Positive Abnormal Returns, The Accounting Review only 1993) pp. 863-876.
-
(1993)
The Accounting Review only
, pp. 863-876
-
-
Brown, L.D.1
Kim, K.J.2
-
41
-
-
84977386241
-
The superiority of analyst forecasts as measures of expectations: Evidence from earnings
-
March
-
Brown, L. D. and Rozeff, M., The Superiority of Analyst Forecasts as Measures of Expectations: Evidence from Earnings, The Journal of Finance (March 1978) pp. 1-16.
-
(1978)
The Journal of Finance
, pp. 1-16
-
-
Brown, L.D.1
Rozeff, M.2
-
42
-
-
0001146559
-
Univariate time-series models of quarterly accounting earnings per share: A proposed model
-
Spring
-
Brown, L. D. and Rozeff, M., Univariate Time-Series Models of Quarterly Accounting Earnings Per Share: A Proposed Model, Journal of Accounting Research (Spring 1979) pp. 179-189.
-
(1979)
Journal of Accounting Research
, pp. 179-189
-
-
Brown, L.D.1
Rozeff, M.2
-
43
-
-
0000578323
-
The international content of quarterly earnings: An extension and some further evidence
-
July
-
Brown, P. and Kennelly, J. W., The International Content of Quarterly Earnings: an Extension and Some Further Evidence, The Journal of Business (July 1972) pp. 403-415.
-
(1972)
The Journal of Business
, pp. 403-415
-
-
Brown, P.1
Kennelly, J.W.2
-
44
-
-
0003889471
-
-
American Accounting Association
-
Brown, P., Foster, G. and Noreen, E., Security Analysts Multi-Year Earnings Forecasts and the Capital Market, (American Accounting Association, 1985).
-
(1985)
Security Analysts Multi-year Earnings Forecasts and the Capital Market
-
-
Brown, P.1
Foster, G.2
Noreen, E.3
-
45
-
-
0002047224
-
The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness
-
Spring
-
Brownell, P., The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness, Journal of Accounting Research (Spring 1982) pp. 12-27.
-
(1982)
Journal of Accounting Research
, pp. 12-27
-
-
Brownell, P.1
-
47
-
-
27944459523
-
Accounting in its social context: Towards a history of value added in the United Kingdom
-
No. 4
-
Burchell, S., Clubb, C. and Hopwood, A. G., Accounting in its Social Context: Towards a History of Value Added in the United Kingdom, Accounting, Organizations and Society (No. 4, 1985) pp. 381-414.
-
(1985)
Accounting, Organizations and Society
, pp. 381-414
-
-
Burchell, S.1
Clubb, C.2
Hopwood, A.G.3
-
48
-
-
49149148566
-
The roles of accounting in organizations and society
-
No. 1
-
Burchell, S., Clubb, C., Hopwood, A., Hughes, J. and Nahapiet, J., The Roles of Accounting in Organizations and Society, Accounting, Organizations and Society (No. 1, 1980) pp. 5-28.
-
(1980)
Accounting, Organizations and Society
, pp. 5-28
-
-
Burchell, S.1
Clubb, C.2
Hopwood, A.3
Hughes, J.4
Nahapiet, J.5
-
50
-
-
0001945039
-
Timeliness of reporting and the stock price reaction to earnings announcements
-
Spring
-
Chambers, A. E. and Penman, S. H., Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements, Journal of Accounting Research (Spring 1984) pp. 21-47.
-
(1984)
Journal of Accounting Research
, pp. 21-47
-
-
Chambers, A.E.1
Penman, S.H.2
-
51
-
-
38249033644
-
On cross-sectional analysis in accounting research
-
December
-
Christie, A. A., On Cross-Sectional Analysis in Accounting Research, Journal of Accounting & Economics (December 1987) pp. 231-258.
-
(1987)
Journal of Accounting & Economics
, pp. 231-258
-
-
Christie, A.A.1
-
52
-
-
0000130004
-
Radical developments in accounting thought
-
October
-
Chua, W. F., Radical Developments in Accounting Thought, The Accounting Review (October 1986) pp. 601-632.
-
(1986)
The Accounting Review
, pp. 601-632
-
-
Chua, W.F.1
-
53
-
-
0002861602
-
The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences
-
March
-
Collins, D. W. and Dent, W. T., The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry: An Empirical Assessment of the Market Consequences, Journal of Accounting & Economics (March 1979) pp. 3-44.
-
(1979)
Journal of Accounting & Economics
, pp. 3-44
-
-
Collins, D.W.1
Dent, W.T.2
-
54
-
-
0010690266
-
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
-
July
-
Collins, D. W. and Kothari, S. P., An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients, Journal of Accounting & Economics (July 1989) pp. 143-181.
-
(1989)
Journal of Accounting & Economics
, pp. 143-181
-
-
Collins, D.W.1
Kothari, S.P.2
-
55
-
-
0000749509
-
Firm size and the information content of prices with respect to earnings
-
July
-
Collins, D. W., Kothari, S. P. and Rayburn, J. D., Firm Size and the Information Content of Prices with Respect to Earnings, Journal of Accounting & Economics (July 1987) pp. 111 -138.
-
(1987)
Journal of Accounting & Economics
, pp. 111-138
-
-
Collins, D.W.1
Kothari, S.P.2
Rayburn, J.D.3
-
56
-
-
49149137306
-
The economic determinants of the market reaction to proposed mandatory accounting changes in the Oil and Gas Industry: A cross-sectional analysis
-
March
-
Collins, D. W., Rozeff, M. S. and Dhaliwal, D. S., The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sectional Analysis, Journal of Accounting & Economics (March 1981) pp. 37-71.
-
(1981)
Journal of Accounting & Economics
, pp. 37-71
-
-
Collins, D.W.1
Rozeff, M.S.2
Dhaliwal, D.S.3
-
57
-
-
0001567301
-
A multivariate analysis of annual earnings forecasts generated from quarterly forecasts of financial analysts and univariate time-series models
-
Autumn
-
Collins, W. and Hopwood, W. S., A Multivariate Analysis of Annual Earnings Forecasts Generated from Quarterly Forecasts of Financial Analysts and Univariate Time-Series Models, Journal of Accounting Research (Autumn 1980) pp. 390-406.
-
(1980)
Journal of Accounting Research
, pp. 390-406
-
-
Collins, W.1
Hopwood, W.S.2
-
58
-
-
0000858990
-
The value of corporate accounting reports: Arguments for a political economy of accounting
-
No. 3
-
Cooper, D. J. and Sherer, M. J., The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting, Accounting, Organizations and Society (No. 3, 1984) pp. 207-232.
-
(1984)
Accounting, Organizations and Society
, pp. 207-232
-
-
Cooper, D.J.1
Sherer, M.J.2
-
59
-
-
0000941865
-
An evaluation of security analysts' forecasts
-
July
-
Crichfield, T., Dyckman, T. and Lakonishok, J., An Evaluation of Security Analysts' Forecasts, The Accounting Review (July 1978) pp. 651-668.
-
(1978)
The Accounting Review
, pp. 651-668
-
-
Crichfield, T.1
Dyckman, T.2
Lakonishok, J.3
-
61
-
-
0000851415
-
Economic incentives in budgetary control systems
-
April
-
Demski, J. S. and Feltham, G. A., Economic Incentives in Budgetary Control Systems, The Accounting Review (April 1978) pp. 336-359.
-
(1978)
The Accounting Review
, pp. 336-359
-
-
Demski, J.S.1
Feltham, G.A.2
-
62
-
-
1542576486
-
The effect of owner versus management control on the choice of accounting methods
-
July
-
Dhaliwal, D. S., Salamon, G. L. and Smith, E. D., The Effect of Owner Versus Management Control on the Choice of Accounting Methods, Journal of Accounting & Economics (July 1982) pp. 41-53.
-
(1982)
Journal of Accounting & Economics
, pp. 41-53
-
-
Dhaliwal, D.S.1
Salamon, G.L.2
Smith, E.D.3
-
63
-
-
0010802772
-
Information content of accounting announcements
-
October
-
Dontoh, A. and Ronen, J., Information Content of Accounting Announcements, The Accounting Review (October 1993) pp. 857-869.
-
(1993)
The Accounting Review
, pp. 857-869
-
-
Dontoh, A.1
Ronen, J.2
-
64
-
-
0002258593
-
Financial accounting and reporting by Oil and Gas producing companies: A study of information effects
-
March
-
Dyckman, T. R. and Smith, A. J., Financial Accounting and Reporting by Oil and Gas Producing Companies: A Study of Information Effects, Journal of Accounting & Economics (March 1979) pp. 45-75.
-
(1979)
Journal of Accounting & Economics
, pp. 45-75
-
-
Dyckman, T.R.1
Smith, A.J.2
-
65
-
-
0000272926
-
Disclosure of nonproprietary information
-
Spring
-
Dye, R. A., Disclosure of Nonproprietary Information, Journal of Accounting Research (Spring 1985) pp. 123-145.
-
(1985)
Journal of Accounting Research
, pp. 123-145
-
-
Dye, R.A.1
-
66
-
-
45149145986
-
Cross-sectional variation in the stock market response to accounting earnings announcements
-
July/November
-
Easton, P. D. and Zmijewski, M. E., Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements, Journal of Accounting & Economics (July/November 1989) pp. 117-141.
-
(1989)
Journal of Accounting & Economics
, pp. 117-141
-
-
Easton, P.D.1
Zmijewski, M.E.2
-
67
-
-
84977586068
-
Die von der molekularkinetischen theorie der wärme geforderte bewegung von in ruhenden flüssigkeiten suspendierten teilchen
-
Einstein, A., Die von der molekularkinetischen Theorie der Wärme geforderte Bewegung von in ruhenden Flüssigkeiten suspendierten Teilchen, Annalen der Physik (1905) pp. 549-560.
-
(1905)
Annalen der Physik
, pp. 549-560
-
-
Einstein, A.1
-
68
-
-
0001833691
-
Write-offs as accounting procedures to manage perceptions
-
Supplement
-
Elliott, J. A. and Shaw, W. H., Write-Offs as Accounting Procedures to Manage Perceptions, Journal of Accounting Research (Supplement 1988) pp. 91-119.
-
(1988)
Journal of Accounting Research
, pp. 91-119
-
-
Elliott, J.A.1
Shaw, W.H.2
-
69
-
-
0000480869
-
Efficient capital markets: A review of theory and empirical work
-
May
-
Fama, E., Efficient Capital Markets: A Review of Theory and Empirical Work, The Journal of Finance (May 1970) pp. 383-417.
-
(1970)
The Journal of Finance
, pp. 383-417
-
-
Fama, E.1
-
70
-
-
0001884696
-
The adjustment of stock prices to new information
-
February. Cited by Ball and Brown (1968) as a 1967 University of Chicago working paper
-
Fama, E., Fisher, L., Jensen, M. C. and Roll, R., The Adjustment of Stock Prices to New Information, International Economic Review (February 1969) pp. 1-21. [Cited by Ball and Brown (1968) as a 1967 University of Chicago working paper.]
-
(1969)
International Economic Review
, pp. 1-21
-
-
Fama, E.1
Fisher, L.2
Jensen, M.C.3
Roll, R.4
-
71
-
-
0003014206
-
A ranking to end all rankings: A meta-analysis and critique of studies ranking academic accounting departments
-
Spring
-
Fogarty, T. J., A Ranking to End All Rankings: A Meta-Analysis and Critique of Studies Ranking Academic Accounting Departments, Accounting Perspectives (Spring 1995) pp. 1-19.
-
(1995)
Accounting Perspectives
, pp. 1-19
-
-
Fogarty, T.J.1
-
72
-
-
0002758163
-
Quarterly accounting data: Time-series properties and predictive-ability results
-
January
-
Foster, G., Quarterly Accounting Data: Time-Series Properties and Predictive-Ability Results, The Accounting Review (January 1977) pp. 201-232.
-
(1977)
The Accounting Review
, pp. 201-232
-
-
Foster, G.1
-
73
-
-
0002462957
-
Accounting policy decisions and capital market research
-
March
-
Foster, G., Accounting Policy Decisions and Capital Market Research, Journal of Accounting & Economics (March 1980) pp. 29-62.
-
(1980)
Journal of Accounting & Economics
, pp. 29-62
-
-
Foster, G.1
-
74
-
-
0000720902
-
Intra-industry information transfers associated with earnings releases
-
December
-
Foster, G., Intra-Industry Information Transfers Associated with Earnings Releases, Journal of Accounting & Economics (December 1981) pp. 201-232.
-
(1981)
Journal of Accounting & Economics
, pp. 201-232
-
-
Foster, G.1
-
76
-
-
0001085867
-
Earnings releases, anomalies, and the behavior of security returns
-
October
-
Foster, G., Olsen, C. and Shevlin, T., Earnings Releases, Anomalies, and the Behavior of Security Returns, The Accounting Review (October 1984) pp. 574-603.
-
(1984)
The Accounting Review
, pp. 574-603
-
-
Foster, G.1
Olsen, C.2
Shevlin, T.3
-
79
-
-
0004058566
-
-
Brighton, England: Harvester Press
-
Foucault, M., Power/Knowledge (Brighton, England: Harvester Press, 1980).
-
(1980)
Power/Knowledge
-
-
Foucault, M.1
-
80
-
-
0003626537
-
-
Harmondsworth, England: Penguin
-
Foucault, M., The History of Sexuality, Volume 1 (Harmondsworth, England: Penguin, 1981).
-
(1981)
The History of Sexuality
, vol.1
-
-
Foucault, M.1
-
81
-
-
0000864783
-
The association between accounting earnings and security returns for large and small firms
-
July
-
Freeman, R. N., The Association Between Accounting Earnings and Security Returns for Large and Small firms, Journal of Accounting & Economics (July 1987) pp. 195-228.
-
(1987)
Journal of Accounting & Economics
, pp. 195-228
-
-
Freeman, R.N.1
-
82
-
-
0001945560
-
Financial analysts' forecasts of earnings: A better surrogate for market expectations
-
October
-
Fried, D. and Givoly, D., Financial Analysts' Forecasts of Earnings: A Better Surrogate for Market Expectations, Journal of Accounting & Economics (October 1982) pp. 85-107.
-
(1982)
Journal of Accounting & Economics
, pp. 85-107
-
-
Fried, D.1
Givoly, D.2
-
84
-
-
0002763343
-
Additional evidence on the association between income management and earnings-based bonus plans
-
February
-
Gaver, J. J., Gaver, K. M. and Austin, J. R., Additional Evidence on the Association Between Income Management and Earnings-Based Bonus Plans, Journal of Accounting & Economics (February 1995) pp. 3-28.
-
(1995)
Journal of Accounting & Economics
, pp. 3-28
-
-
Gaver, J.J.1
Gaver, K.M.2
Austin, J.R.3
-
85
-
-
0000757910
-
Propositions about the psychology of professional judgement in public accounting
-
Spring
-
Gibbins, M., Propositions About the Psychology of Professional Judgement in Public Accounting, Journal of Accounting Research (Spring 1984) pp. 103-125.
-
(1984)
Journal of Accounting Research
, pp. 103-125
-
-
Gibbins, M.1
-
86
-
-
0002565916
-
Capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work
-
Supplement
-
Gonedes, N. J. and Dopuch, N., Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work, Journal of Accounting Research (Supplement 1974) pp. 48-129.
-
(1974)
Journal of Accounting Research
, pp. 48-129
-
-
Gonedes, N.J.1
Dopuch, N.2
-
87
-
-
0011669562
-
Disclosure rules, information-production, and capital market equilibrium: The case of forecast disclosure rules
-
Spring
-
Gonedes, N. J., Dopuch, N. and Penman, S. H., Disclosure Rules, Information-Production, and Capital Market Equilibrium: The Case of Forecast Disclosure Rules, Journal of Accounting Research (Spring 1976) pp. 89-137.
-
(1976)
Journal of Accounting Research
, pp. 89-137
-
-
Gonedes, N.J.1
Dopuch, N.2
Penman, S.H.3
-
88
-
-
84992967870
-
-
Jaedicke, R. K., et al. (eds) American Accounting Association
-
Gordon, M. J., Horwitz, B. N. and Meyers, P. T., in Jaedicke, R. K., et al. (eds), Accounting Measurements and Normal Growth of the Firm, pp. 221-231 (American Accounting Association, 1966).
-
(1966)
Accounting Measurements and Normal Growth of the Firm
, pp. 221-231
-
-
Gordon, M.J.1
Horwitz, B.N.2
Meyers, P.T.3
-
89
-
-
0001063692
-
Market implications of differential amounts of interim information
-
Spring
-
Grant, E. B., Market Implications of Differential Amounts of Interim Information, Journal of Accounting Research (Spring 1980) pp. 255-268.
-
(1980)
Journal of Accounting Research
, pp. 255-268
-
-
Grant, E.B.1
-
90
-
-
38249011578
-
Fundamental analysis and subsequent stock returns
-
June/September
-
Greig, A. C., Fundamental Analysis and Subsequent Stock Returns, Journal of Accounting & Economics (June/September 1992) pp. 413-442.
-
(1992)
Journal of Accounting & Economics
, pp. 413-442
-
-
Greig, A.C.1
-
91
-
-
0002335260
-
The time-series behavior of quarterly earnings: Preliminary evidence
-
Spring
-
Griffin, P., The Time-Series Behavior of Quarterly Earnings: Preliminary Evidence, Journal of Accounting Research (Spring 1977) pp. 71-83.
-
(1977)
Journal of Accounting Research
, pp. 71-83
-
-
Griffin, P.1
-
93
-
-
0000044153
-
The association between the magnitude of quarterly earnings forcast errors and risk-adjusted stock returns
-
Autumn
-
Hagerman, R. L., Zmijewski, M. E. and Shah, P., The Association Between the Magnitude of Quarterly Earnings Forcast Errors and Risk-adjusted Stock Returns, Journal of Accounting Research (Autumn 1984) pp. 526-540.
-
(1984)
Journal of Accounting Research
, pp. 526-540
-
-
Hagerman, R.L.1
Zmijewski, M.E.2
Shah, P.3
-
94
-
-
0002797057
-
Managers' earnings forecasts and intra-industry information transfers: Further evidence
-
February
-
Han, J. C. Y., Wild, J. and Ramesh, K., Managers' Earnings Forecasts and Intra-industry Information Transfers: Further Evidence, Journal of Accounting & Economics (February 1989) pp. 3-33.
-
(1989)
Journal of Accounting & Economics
, pp. 3-33
-
-
Han, J.C.Y.1
Wild, J.2
Ramesh, K.3
-
96
-
-
0001930362
-
The contingency theory of managerial accounting
-
January
-
Hayes, D. C., The Contingency Theory of Managerial Accounting, The Accounting Review (January 1977) pp. 22-39.
-
(1977)
The Accounting Review
, pp. 22-39
-
-
Hayes, D.C.1
-
97
-
-
46549101724
-
The effect of bonus schemes on accounting decisions
-
April
-
Healy, P. M., The Effect of Bonus Schemes on Accounting Decisions, Journal of Accounting & Economics (April 1985) pp. 85-107.
-
(1985)
Journal of Accounting & Economics
, pp. 85-107
-
-
Healy, P.M.1
-
98
-
-
0003821306
-
-
New York, NY: McGraw-Hill
-
Heck, J. L., Derstine, R. P. and Huefner, R. J., Accounting Literature Index (New York, NY: McGraw-Hill, 1995).
-
(1995)
Accounting Literature Index
-
-
Heck, J.L.1
Derstine, R.P.2
Huefner, R.J.3
-
99
-
-
0001785343
-
Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back
-
March
-
Holthausen, R. W., Evidence on the Effect of Bond Covenants and Management Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back, Journal of Accounting & Economics (March 1981) pp. 73-109.
-
(1981)
Journal of Accounting & Economics
, pp. 73-109
-
-
Holthausen, R.W.1
-
100
-
-
58149212527
-
Annual bonus schemes and the manipulation of earnings
-
February
-
Holthausen, R. W., Larcker, D. F. and Sloan, R. G., Annual Bonus Schemes and the Manipulation of Earnings, Journal of Accounting & Economics (February, 1995) pp. 29-74.
-
(1995)
Journal of Accounting & Economics
, pp. 29-74
-
-
Holthausen, R.W.1
Larcker, D.F.2
Sloan, R.G.3
-
101
-
-
0002268547
-
The economic consequences of accounting choice: Implications of costly contracting and monitoring
-
August
-
Holthausen, R. W. and Leftwich, R. W., The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring, Journal of Accounting & Economics (August 1983) pp. 77-117.
-
(1983)
Journal of Accounting & Economics
, pp. 77-117
-
-
Holthausen, R.W.1
Leftwich, R.W.2
-
102
-
-
0002623640
-
The effect of sequential information releases on the variance of price changes in an intertemporal multi-asset market
-
Spring
-
Holthausen, R. W. and Verrecchia, R. E., The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market, Journal of Accounting Research (Spring 1988) pp. 82-106.
-
(1988)
Journal of Accounting Research
, pp. 82-106
-
-
Holthausen, R.W.1
Verrecchia, R.E.2
-
103
-
-
0000185630
-
An empirical study of the role of accounting data in performance evaluation
-
Supplement
-
Hopwood, A. G., An Empirical Study of the Role of Accounting Data in Performance Evaluation, Journal of Accounting Research (Supplement 1972) pp. 156-182.
-
(1972)
Journal of Accounting Research
, pp. 156-182
-
-
Hopwood, A.G.1
-
104
-
-
0002949375
-
Towards an organizational perspective for the study of accounting and information systems
-
No. 1
-
Hopwood, A. G., Towards an Organizational Perspective for the Study of Accounting and Information Systems, Accounting, Organizations and Society (No. 1, 1978) pp. 3-14.
-
(1978)
Accounting, Organizations and Society
, pp. 3-14
-
-
Hopwood, A.G.1
-
105
-
-
0000528728
-
On trying to study accounting in the contexts in which it operates
-
No. 2/3
-
Hopwood, A. G., On Trying to Study Accounting in the Contexts in which it Operates, Accounting, Organizations and Society (No. 2/3, 1983) pp. 287-305.
-
(1983)
Accounting, Organizations and Society
, pp. 287-305
-
-
Hopwood, A.G.1
-
107
-
-
46149135576
-
Accounting and the examination: A genealogy of disciplinary power
-
No. 2
-
Hoskin, K. W. and Macve, R. H., Accounting and the Examination: A Genealogy of Disciplinary Power, Accounting, Organizations and Society (No. 2, 1986) pp. 105-136.
-
(1986)
Accounting, Organizations and Society
, pp. 105-136
-
-
Hoskin, K.W.1
Macve, R.H.2
-
108
-
-
0001000735
-
Associations between forecast errors and excess returns near to earnings announcements
-
January
-
Hughes, J. S. and Ricks, W. E., Associations Between Forecast Errors and Excess Returns Near to Earnings Announcements, The Accounting Review (January 1987) pp. 158-175.
-
(1987)
The Accounting Review
, pp. 158-175
-
-
Hughes, J.S.1
Ricks, W.E.2
-
109
-
-
46149132478
-
Signalling by direct disclosure under asymmetric information
-
June
-
Hughes, P. J., Signalling by Direct Disclosure Under Asymmetric Information, Journal of Accounting & Economics (June 1986) pp. 119-142.
-
(1986)
Journal of Accounting & Economics
, pp. 119-142
-
-
Hughes, P.J.1
-
111
-
-
0000929855
-
Special information and insider trading
-
July
-
Jaffe, J. F., Special Information and Insider Trading, The Journal of Business (July 1974b) pp. 410-428.
-
(1974)
The Journal of Business
, pp. 410-428
-
-
Jaffe, J.F.1
-
112
-
-
0001102935
-
The adjustment of stock prices to announcements of unanticipated changes in quarterly earnings
-
Autumn
-
Joy, O. M., Litzenberger, R. and McEnally, R. W., The Adjustment of Stock Prices to Announcements of Unanticipated Changes in Quarterly Earnings, Journal of Accounting Research (Autumn 1977) pp. 207-225.
-
(1977)
Journal of Accounting Research
, pp. 207-225
-
-
Joy, O.M.1
Litzenberger, R.2
McEnally, R.W.3
-
113
-
-
0002266152
-
Expert judgment in audit program planning
-
Supplement
-
Joyce, E. J., Expert Judgment in Audit Program Planning, Journal of Accounting Research (Supplement 1976) pp. 29-60.
-
(1976)
Journal of Accounting Research
, pp. 29-60
-
-
Joyce, E.J.1
-
114
-
-
0001451553
-
Measuring manufacturing performance: A new challenge for managerial accounting research
-
October
-
Kaplan, R. S., Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research, The Accounting Review (October 1983) pp. 686-705.
-
(1983)
The Accounting Review
, pp. 686-705
-
-
Kaplan, R.S.1
-
115
-
-
0001054967
-
The evolution of management accounting
-
July
-
Kaplan, R. S., The Evolution of Management Accounting, The Accounting Review (July 1984) pp. 390-341.
-
(1984)
The Accounting Review
, pp. 390-1341
-
-
Kaplan, R.S.1
-
116
-
-
0011656586
-
Earnings expectations in financial theory and investment practice
-
Brown, L. D. (ed.) I/B/E/S International, Inc.
-
Keon, E. F. Jr., Earnings Expectations in Financial Theory and Investment Practice, in Brown, L. D. (ed.), I/B/E/S Research Bibliography 5th Edition (I/B/E/S International, Inc., 1996).
-
(1996)
I/B/E/S Research Bibliography 5th Edition
-
-
Keon E.F., Jr.1
-
117
-
-
38249042365
-
Audit technology and preferences for auditing standards
-
March
-
Kinney, W. R., Jr., Audit Technology and Preferences for Auditing Standards, Journal of Accounting & Economics (March 1986) pp. 73-89.
-
(1986)
Journal of Accounting & Economics
, pp. 73-89
-
-
Kinney W.R., Jr.1
-
118
-
-
38249012163
-
Information in prices about future earnings: Implications for earnings response coefficients
-
June/September
-
Kothari, S. P. and Sloan, R. G., Information in Prices About Future Earnings: Implications for Earnings Response Coefficients, Journal of Accounting & Economics (June/September 1992) pp. 143-171.
-
(1992)
Journal of Accounting & Economics
, pp. 143-171
-
-
Kothari, S.P.1
Sloan, R.G.2
-
119
-
-
0010168513
-
Criticism and the methodology of scientific research programmes
-
Harrison & Sons, Westminister, LTD
-
Lakatos, I., Criticism and the Methodology of Scientific Research Programmes, Aristotelian Society Proceedings, 1968-69, (Harrison & Sons, Westminister, LTD, 1969).
-
(1969)
Aristotelian Society Proceedings, 1968-69
-
-
Lakatos, I.1
-
120
-
-
0002086751
-
The association between performance plan adoption and corporate capital investment
-
April
-
Larcker, D. F., The Association Between Performance Plan Adoption and Corporate Capital Investment, Journal of Accounting & Economics (April 1983) pp. 3-30.
-
(1983)
Journal of Accounting & Economics
, pp. 3-30
-
-
Larcker, D.F.1
-
121
-
-
0002304601
-
Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements
-
March
-
Leftwich, R. W., Evidence of the Impact of Mandatory Changes in Accounting Principles on Corporate Loan Agreements, Journal of Accounting & Economics (March 1981) pp. 3-36.
-
(1981)
Journal of Accounting & Economics
, pp. 3-36
-
-
Leftwich, R.W.1
-
122
-
-
0002604722
-
Accounting information in private markets: Evidence from private lending agreements
-
January
-
Leftwich, R. W., Accounting Information in Private Markets: Evidence from Private Lending Agreements, The Accounting Review (January 1983) pp. 23-42.
-
(1983)
The Accounting Review
, pp. 23-42
-
-
Leftwich, R.W.1
-
123
-
-
0000796867
-
The 'real' cultural significance of accounts
-
No. 4
-
Lehman, C. and Tinker, T., The 'Real' Cultural Significance of Accounts, Accounting, Organizations and Society (No 4, 1987) pp. 503-522.
-
(1987)
Accounting, Organizations and Society
, pp. 503-522
-
-
Lehman, C.1
Tinker, T.2
-
124
-
-
0000023612
-
On the usefulness of earnings and earnings research lessons and directions from two decades of empirical research
-
Supplement
-
Lev, B., On the Usefulness of Earnings and Earnings Research Lessons and Directions from Two Decades of Empirical Research, Journal of Accounting Research (1989 Supplement) pp. 153-201.
-
(1989)
Journal of Accounting Research
, pp. 153-201
-
-
Lev, B.1
-
125
-
-
0001514749
-
Market-based empirical research in accounting: A review, interpretation, and extension
-
Supplement
-
Lev, B. and Ohlson, J. A., Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension, Journal of Accounting Research (Supplement 1982) pp. 249-322.
-
(1982)
Journal of Accounting Research
, pp. 249-322
-
-
Lev, B.1
Ohlson, J.A.2
-
126
-
-
0030079993
-
The capitalization, amortization and value-relevance of R & D
-
February
-
Lev, B. and Sougiannis, T., The Capitalization, Amortization and Value-Relevance of R & D, Journal of Accounting & Economics (February 1996) pp. 107-138.
-
(1996)
Journal of Accounting & Economics
, pp. 107-138
-
-
Lev, B.1
Sougiannis, T.2
-
128
-
-
0000537783
-
Availability and the generation of hypotheses in analytical review
-
Autumn
-
Libby, R., Availability and the Generation of Hypotheses in Analytical Review, Journal of Accounting Research (Autumn 1985) pp. 648-667.
-
(1985)
Journal of Accounting Research
, pp. 648-667
-
-
Libby, R.1
-
129
-
-
0001598638
-
Human information processing research in accounting: The state of the art
-
No. 3
-
Libby, R. and Lewis, B. L., Human Information Processing Research in Accounting: The State of the Art, Accounting, Organizations and Society (No. 3, 1977) pp. 245-268.
-
(1977)
Accounting, Organizations and Society
, pp. 245-268
-
-
Libby, R.1
Lewis, B.L.2
-
130
-
-
0000541297
-
Human information processing research in accounting: The state of the art in 1982
-
No. 3
-
Libby, R. and Lewis, B. L., Human Information Processing Research in Accounting: The State of the Art in 1982, Accounting, Organizations and Society (No. 3, 1982) pp. 231-286.
-
(1982)
Accounting, Organizations and Society
, pp. 231-286
-
-
Libby, R.1
Lewis, B.L.2
-
131
-
-
0003114587
-
The valuation of risk assets and the selection of risky investments in stock portfolios and capital budgets
-
February
-
Lintner, J., The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets, Review of Economics and Statistics (February 1965) pp. 13-37.
-
(1965)
Review of Economics and Statistics
, pp. 13-37
-
-
Lintner, J.1
-
132
-
-
0003159891
-
The information contained in the components of earnings
-
Supplement
-
Lipe, R. C., The Information Contained in the Components of Earnings, Journal of Accounting Research (Supplement 1986) pp. 37-68.
-
(1986)
Journal of Accounting Research
, pp. 37-68
-
-
Lipe, R.C.1
-
133
-
-
46149141670
-
Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914-1925
-
No. 2
-
Loft, A., Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the U.K., 1914-1925, Accounting, Organizations and Society (No. 2, 1986) pp. 137-170.
-
(1986)
Accounting, Organizations and Society
, pp. 137-170
-
-
Loft, A.1
-
135
-
-
49549160079
-
Risk and return: The case of merging firms
-
December
-
Mandelker, G., Risk and Return: The Case of Merging Firms, Journal of Financial Economics (December 1974) pp. 303-335.
-
(1974)
Journal of Financial Economics
, pp. 303-335
-
-
Mandelker, G.1
-
136
-
-
0000552622
-
The influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes
-
Supplement
-
May, R. G., The Influence of Quarterly Earnings Announcements on Investor Decisions as Reflected in Common Stock Price Changes, Journal of Accounting Research (Supplement 1971) pp. 119-163.
-
(1971)
Journal of Accounting Research
, pp. 119-163
-
-
May, R.G.1
-
137
-
-
0002355614
-
Evidence of earnings management from the provision for bad debts
-
Supplement
-
McNichols, M. and Wilson, G. P., Evidence of Earnings Management from the Provision for Bad Debts, Journal of Accounting Research (Supplement 1988) pp. 1-31.
-
(1988)
Journal of Accounting Research
, pp. 1-31
-
-
McNichols, M.1
Wilson, G.P.2
-
138
-
-
0001854454
-
A citational analysis of the accounting information network
-
Spring
-
McRae, T. W., A Citational Analysis of the Accounting Information Network, Journal of Accounting Research (Spring 1974) pp. 80-92.
-
(1974)
Journal of Accounting Research
, pp. 80-92
-
-
McRae, T.W.1
-
139
-
-
0000222396
-
The design of the corporate budgeting system: Influences on managerial behavioral and performance
-
October
-
Merchant, K. A., The Design of the Corporate Budgeting System: Influences on Managerial Behavioral and Performance, The Accounting Review (October 1981) pp. 813-829.
-
(1981)
The Accounting Review
, pp. 813-829
-
-
Merchant, K.A.1
-
140
-
-
0000788178
-
Accounting and the construction of the governable person
-
No. 3
-
Miller, P. and O'Leary, T., Accounting and the Construction of the Governable Person, Accounting, Organizations and Society (No. 3, 1987) pp. 235-266.
-
(1987)
Accounting, Organizations and Society
, pp. 235-266
-
-
Miller, P.1
O'Leary, T.2
-
141
-
-
0001238604
-
Equilibrium in a capital asset market
-
October
-
Mossin, J., Equilibrium in a Capital Asset Market, Econometrica (October 1966) pp. 768-783.
-
(1966)
Econometrica
, pp. 768-783
-
-
Mossin, J.1
-
142
-
-
0001281286
-
Rational expectations and the theory of price movements
-
July
-
Muth, J. F., Rational Expectations and the Theory of Price Movements, Econometrica (July 1961) pp. 315-335.
-
(1961)
Econometrica
, pp. 315-335
-
-
Muth, J.F.1
-
143
-
-
39149126416
-
Analysts' forecasts as earnings expectations
-
January
-
O'Brien, P. C., Analysts' Forecasts As Earnings Expectations, Journal of Accounting & Economics (January 1988) pp. 53-83.
-
(1988)
Journal of Accounting & Economics
, pp. 53-83
-
-
O'Brien, P.C.1
-
144
-
-
0011656871
-
On financial disclosure and the behavior of security prices
-
December
-
Ohlson, J., On Financial Disclosure and the Behavior of Security Prices, Journal of Accounting & Economics (December 1979) pp. 211-232.
-
(1979)
Journal of Accounting & Economics
, pp. 211-232
-
-
Ohlson, J.1
-
145
-
-
0000735459
-
Budget use and managerial performance
-
Spring
-
Otley, D. T., Budget Use and Managerial Performance, Journal of Accounting Research (Spring 1978) pp. 122-149.
-
(1978)
Journal of Accounting Research
, pp. 122-149
-
-
Otley, D.T.1
-
146
-
-
49149141369
-
The contingency theory of management accounting: Achievement and prognosis
-
No. 4
-
Otley, D. T., The Contingency Theory of Management Accounting: Achievement and Prognosis, Accounting, Organizations and Society (No. 4, 1980) pp. 413-428.
-
(1980)
Accounting, Organizations and Society
, pp. 413-428
-
-
Otley, D.T.1
-
147
-
-
0000070375
-
Financial statement analysis and the prediction of stock returns
-
November
-
Ou, J. and Penman, S. H., Financial Statement Analysis and the Prediction of Stock Returns, Journal of Accounting & Economics (November 1989) pp. 295-329.
-
(1989)
Journal of Accounting & Economics
, pp. 295-329
-
-
Ou, J.1
Penman, S.H.2
-
148
-
-
0000027140
-
Corporate forecasts of earnings per share and stock price behavior: Empirical tests
-
Autumn
-
Patell, J. M., Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests, Journal of Accounting Research (Autumn 1976) pp. 246-276.
-
(1976)
Journal of Accounting Research
, pp. 246-276
-
-
Patell, J.M.1
-
149
-
-
0000849668
-
An empirical investigation of the voluntary disclosure of corporate earnings forecasts of earnings
-
Spring
-
Penman, S. H., An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts of Earnings, Journal of Accounting Research (Spring 1980) pp. 132-160.
-
(1980)
Journal of Accounting Research
, pp. 132-160
-
-
Penman, S.H.1
-
150
-
-
0000432228
-
Networks of scientific papers
-
July
-
Price, D. J. D., Networks of Scientific Papers, Science (July 1965) pp. 510-515.
-
(1965)
Science
, pp. 510-515
-
-
Price, D.J.D.1
-
151
-
-
0001742483
-
The association of operating cash flow and accruals with security returns
-
Supplement
-
Rayburn, J., The Association of Operating Cash Flow and Accruals With Security Returns, Journal of Accounting Research (Supplement 1986) pp. 112-137.
-
(1986)
Journal of Accounting Research
, pp. 112-137
-
-
Rayburn, J.1
-
152
-
-
0001002268
-
The market's response to the 1974 LIFO adoptions
-
Autumn
-
Ricks, W. E., The Market's Response to the 1974 LIFO Adoptions, Journal of Accounting Research (Autumn 1982) pp. 367-387.
-
(1982)
Journal of Accounting Research
, pp. 367-387
-
-
Ricks, W.E.1
-
153
-
-
0003723686
-
-
Reading PA: Addison-Wesley Publishing Company
-
Ronen, J. and Sadan, S., Smoothing Income Numbers: Objectives, Means, and Implications (Reading PA: Addison-Wesley Publishing Company, 1981).
-
(1981)
Smoothing Income Numbers: Objectives, Means, and Implications
-
-
Ronen, J.1
Sadan, S.2
-
154
-
-
0001103119
-
The impact of merger-related regulations on the shareholders of acquiring firms
-
Spring
-
Schipper, K. and Thompson, R., The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms, Journal of Accounting Research (Spring 1983) pp. 184-221.
-
(1983)
Journal of Accounting Research
, pp. 184-221
-
-
Schipper, K.1
Thompson, R.2
-
155
-
-
84980092818
-
Capital asset prices: A theory of market equilibrium under conditions of risk
-
September
-
Sharpe, W., Capital Asset Prices: A Theory of Market Equilibrium under Conditions of Risk, The Journal of Finance (September 1964) pp. 425-442.
-
(1964)
The Journal of Finance
, pp. 425-442
-
-
Sharpe, W.1
-
156
-
-
0002868431
-
The pricing of audit services: Theory and evidence
-
Spring
-
Simunic, D., The Pricing of Audit Services: Theory and Evidence, Journal of Accounting Research (Spring 1980) pp. 161-190.
-
(1980)
Journal of Accounting Research
, pp. 161-190
-
-
Simunic, D.1
-
157
-
-
0001299697
-
Impact of sources and authors on auditing: A journal of practice and theory - A citation analysis
-
Fall
-
Smith, G. and Krogstad, J., Impact of Sources and Authors on Auditing: A Journal of Practice and Theory - A Citation Analysis, Auditing: A Journal of Practice and Theory (Fall 1984/5) pp. 107-117.
-
(1984)
Auditing: A Journal of Practice and Theory
, pp. 107-117
-
-
Smith, G.1
Krogstad, J.2
-
158
-
-
0002569242
-
Sources and uses of "auditing: A journal of practice & theory's literature: The first decade"
-
Smith, G. and Krogstad, G., Sources and Uses of "Auditing: A Journal of Practice & Theory's Literature: The First Decade", Auditing: A Journal of Practice and Theory Spring 1991) pp. 84-97.
-
(1991)
Auditing: A Journal of Practice and Theory Spring
, pp. 84-97
-
-
Smith, G.1
Krogstad, G.2
-
159
-
-
38249013625
-
Summary financial statement measures and analysts' forecast of earnings
-
June/September
-
Stober, T., Summary Financial Statement Measures and Analysts' Forecast of Earnings, Journal of Accounting & Economics (June/September 1992) pp. 347-372.
-
(1992)
Journal of Accounting & Economics
, pp. 347-372
-
-
Stober, T.1
-
161
-
-
49049144518
-
The normative origins of positive theories: Ideology and accounting thought
-
No. 2
-
Tinker, A. M., Merino, B. D. and Neimark, M., The Normative Origins of Positive Theories: Ideology and Accounting Thought, Accounting, Organizations and Society (No. 2, 1982) pp. 167-200.
-
(1982)
Accounting, Organizations and Society
, pp. 167-200
-
-
Tinker, A.M.1
Merino, B.D.2
Neimark, M.3
-
162
-
-
46149127849
-
Information quality and the valuation of new issues
-
June
-
Titman, S. and Trueman, B., Information Quality and the Valuation of New Issues, Journal of Accounting & Economics (June 1986) pp. 159-172.
-
(1986)
Journal of Accounting & Economics
, pp. 159-172
-
-
Titman, S.1
Trueman, B.2
-
163
-
-
0002661755
-
A general equilibrium approach to monetary theory
-
February
-
Tobin, J., A General Equilibrium Approach to Monetary Theory, Journal of Money, Credit and Banking (February 1969) pp. 15-29.
-
(1969)
Journal of Money, Credit and Banking
, pp. 15-29
-
-
Tobin, J.1
-
164
-
-
49049124803
-
The everyday accountant and researching his reality
-
No. 4
-
Tomkins, C. and Groves, R., The Everyday Accountant and Researching His Reality, Accounting, Organizations and Society, (No 4, 1983) pp. 361-374.
-
(1983)
Accounting, Organizations and Society
, pp. 361-374
-
-
Tomkins, C.1
Groves, R.2
-
165
-
-
21344488092
-
How do we assess a model of price and volume?
-
October
-
Verrecchia, R. E., How Do We Assess a Model of Price and Volume?, The Accounting Review (October 1993) pp. 870-873.
-
(1993)
The Accounting Review
, pp. 870-873
-
-
Verrecchia, R.E.1
-
166
-
-
0000153006
-
The auditor and learning from experience: Some conjectures
-
No. 3
-
Waller, W. S. and Felix, Jr., W. L., The Auditor and Learning from Experience: Some Conjectures, Accounting, Organizations and Society (No. 3, 1984) pp. 383-408.
-
(1984)
Accounting, Organizations and Society
, pp. 383-408
-
-
Waller, W.S.1
Felix W.L., Jr.2
-
167
-
-
0002829838
-
A contingency framework for management accounting systems research
-
No. 3
-
Waterhouse, J. H. and Tiessen, P., A Contingency Framework for Management Accounting Systems Research, Accounting, Organizations and Society (No. 3, 1978) pp. 65-76.
-
(1978)
Accounting, Organizations and Society
, pp. 65-76
-
-
Waterhouse, J.H.1
Tiessen, P.2
-
169
-
-
0000674202
-
Towards a positive theory of the determination of accounting standards
-
January
-
Watts, R. L. and Zimmerman, J., Towards a Positive Theory of the Determination of Accounting Standards, The Accounting Review (January 1978) pp. 112-134.
-
(1978)
The Accounting Review
, pp. 112-134
-
-
Watts, R.L.1
Zimmerman, J.2
-
170
-
-
0000519884
-
The demand for and supply of accounting theories: The market for excuses
-
April
-
Watts, R. L. and Zimmerman, J. L., The Demand for and Supply of Accounting Theories: The Market for Excuses, The Accounting Review (April 1979) pp. 273-305.
-
(1979)
The Accounting Review
, pp. 273-305
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
172
-
-
0000047027
-
Positive accounting theory: A ten-year perspective
-
January
-
Watts, R. L. and Zimmerman, J. L., Positive Accounting Theory: A Ten-Year Perspective, The Accounting Review (January 1990) pp. 131-156.
-
(1990)
The Accounting Review
, pp. 131-156
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
173
-
-
0000927669
-
Additional evidence on the information content of management earnings forecasts
-
Autumn
-
Waymire, G., Additional Evidence on the Information Content of Management Earnings Forecasts, Journal of Accounting Research (Autumn 1984) pp. 703-718.
-
(1984)
Journal of Accounting Research
, pp. 703-718
-
-
Waymire, G.1
-
174
-
-
0000549412
-
The relative information content of accruals and cash flows: Combined evidence at the announcement and annual report release date
-
Supplement
-
Wilson, G. P., The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Announcement and Annual Report Release Date, Journal of Accounting Research (Supplement 1986) pp. 165-203.
-
(1986)
Journal of Accounting Research
, pp. 165-203
-
-
Wilson, G.P.1
-
175
-
-
0001236910
-
The incremental information content of the accrual and funds components of earnings after controlling for earnings
-
April
-
Wilson, G. P., The Incremental Information Content of the Accrual and Funds Components of Earnings After Controlling for Earnings, The Accounting Review (April 1987) pp. 293-322.
-
(1987)
The Accounting Review
, pp. 293-322
-
-
Wilson, G.P.1
-
177
-
-
0001524136
-
An income strategy approach to the positive theory of accounting standard setting/choice
-
August
-
Zmijewski, M. E. and Hagerman, R. L., An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice, Journal of Accounting & Economics (August 1981) pp. 129-149.
-
(1981)
Journal of Accounting & Economics
, pp. 129-149
-
-
Zmijewski, M.E.1
Hagerman, R.L.2
|