-
1
-
-
0034340509
-
Country-specific factors related to financial reporting and the value relevance of accounting data
-
Ali, A. and L. Hwang (2000), 'Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data', Journal of Accounting Research, Vol. 38, No. 1 (Spring), pp. 1-21.
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.1 SPRING
, pp. 1-21
-
-
Ali, A.1
Hwang, L.2
-
2
-
-
0042780791
-
The effect of international institutional factors on properties of accounting earnings
-
Ball, R., S.P. Kothari and A. Robin (2000), 'The Effect of International Institutional Factors on Properties of Accounting Earnings', Journal of Accounting and Economics, Vol. 29, No. 1 (February), pp. 1-51.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.1 FEBRUARY
, pp. 1-51
-
-
Ball, R.1
Kothari, S.P.2
Robin, A.3
-
3
-
-
0035217309
-
Accruals and the prediction of future cash flows
-
Barth, M.E., D.P. Cram and K.K. Nelson (2001), 'Accruals and the Prediction of Future Cash Flows', The Accounting Review, Vol. 76, No. 1 (January), pp. 27-58.
-
(2001)
The Accounting Review
, vol.76
, Issue.1 JANUARY
, pp. 27-58
-
-
Barth, M.E.1
Cram, D.P.2
Nelson, K.K.3
-
5
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
- (1997), 'The Conservatism Principle and the Asymmetric Timeliness of Earnings', Journal of Accounting and Economics, Vol. 24, No. 1 (December), pp. 3-37.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.1 DECEMBER
, pp. 3-37
-
-
-
6
-
-
15544389875
-
Discussion of international differences in the timeliness, classification and conservatism of earnings
-
- (1999), 'Discussion of International Differences in the Timeliness, Classification and Conservatism of Earnings', Journal of Accounting Research, Vol. 37 (Supplement), pp. 89-99.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.SUPPL.
, pp. 89-99
-
-
-
9
-
-
49149140482
-
The information content of security prices
-
Beaver, W. H., R. Lambert and D. Morse (1980), 'The Information Content of Security Prices', Journal of Accounting and Economics, Vol. 2, No. 1 (March), pp. 3-28.
-
(1980)
Journal of Accounting and Economics
, vol.2
, Issue.1 MARCH
, pp. 3-28
-
-
Beaver, W.H.1
Lambert, R.2
Morse, D.3
-
10
-
-
21844509410
-
A critique of size-based anomalies
-
Berk, J. B. (1995), 'A Critique of Size-Based Anomalies', The Review of Financial Studies, Vol. 8, No. 2 (Summer), pp. 275-86.
-
(1995)
The Review of Financial Studies
, vol.8
, Issue.2 SUMMER
, pp. 275-286
-
-
Berk, J.B.1
-
11
-
-
0001705173
-
Stakeholders' implicit claims and accounting method choice
-
Bowen, R.M., L. DuCharme and D. Shores (1995), 'Stakeholders' Implicit Claims and Accounting Method Choice', Journal of Accounting and Economics, Vol. 20, No. 3 (December), pp. 255-95.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.3 DECEMBER
, pp. 255-295
-
-
Bowen, R.M.1
DuCharme, L.2
Shores, D.3
-
12
-
-
0034348046
-
Audit committee composition and auditor reporting
-
Carcello, J. and T. Neal (2000), 'Audit Committee Composition and Auditor Reporting', The Accounting Review, Vol. 75, No. 4 (October), pp. 453-67.
-
(2000)
The Accounting Review
, vol.75
, Issue.4 OCTOBER
, pp. 453-467
-
-
Carcello, J.1
Neal, T.2
-
13
-
-
33751066905
-
Aggregation of test statistics; an evaluation of the evidence on contracting and size hypotheses
-
Christie, A.A. (1990), 'Aggregation of Test Statistics; An Evaluation of the Evidence on Contracting and Size Hypotheses, ' Journal of Accounting and Economics, Vol. 12, No. 1-3 (January), pp. 15-36.
-
(1990)
Journal of Accounting and Economics
, vol.12
, Issue.1-3 JANUARY
, pp. 15-36
-
-
Christie, A.A.1
-
15
-
-
43949157969
-
Accounting earnings and cash flows as measures of firm performance
-
Dechow, P.M. (1994), 'Accounting Earnings and Cash Flows as Measures of Firm Performance', Journal of Accounting and Economics, Vol. 18, No. 1 (July), pp. 3-42.
-
(1994)
Journal of Accounting and Economics
, vol.18
, Issue.1 JULY
, pp. 3-42
-
-
Dechow, P.M.1
-
16
-
-
0032571948
-
The relation between earnings and cash flows
-
- S.P. Kothari and R.L. Watts (1998), 'The Relation between Earnings and Cash Flows', Journal of Accounting and Economics, Vol. 25, No. 2 (May), pp. 133-168.
-
(1998)
Journal of Accounting and Economics
, vol.25
, Issue.2 MAY
, pp. 133-168
-
-
Kothari, S.P.1
Watts, R.L.2
-
17
-
-
21844487741
-
Reduction in analysts' annual earnings forecast errors using information in prior earnings and security returns
-
Elgers, P.T. and M.H. Lo (1994), 'Reduction in Analysts' Annual Earnings Forecast Errors Using Information in Prior Earnings and Security Returns', Journal of Accounting Research, Vol. 32, No. 2 (Autumn), pp. 290-303.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.2 AUTUMN
, pp. 290-303
-
-
Elgers, P.T.1
Lo, M.H.2
-
18
-
-
77951616362
-
Shareholder vs. Stakeholder focused Japanese companies: Firm-characteristics and accounting valuation
-
April
-
Ely, K.M. and G. Pownall (2001), 'Shareholder vs. Stakeholder Focused Japanese Companies: Firm-Characteristics and Accounting Valuation', Working Paper (Georgia Tech University and Emory University, April).
-
(2001)
Working Paper, Georgia Tech University and Emory University
-
-
Ely, K.M.1
Pownall, G.2
-
19
-
-
77951591958
-
On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom
-
(this issue)
-
Giner, B. and W.P. Rees (2001), 'On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom', Journal of Business Finance & Accounting (this issue).
-
(2001)
Journal of Business Finance & Accounting
-
-
Giner, B.1
Rees, W.P.2
-
20
-
-
0000868739
-
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
-
Givoly, D. and C. Hayn (2000), 'The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?', Journal of Accounting and Economics, Vol. 29, No. 3 (June), pp. 287-320.
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.3 JUNE
, pp. 287-320
-
-
Givoly, D.1
Hayn, C.2
-
22
-
-
21844482282
-
The effects of accounting diversity: Evidence from the European union
-
Joos, P. and M. Lang (1994), 'The Effects of Accounting Diversity: Evidence from the European Union', Journal of Accounting Research, Vol. 32 (Supplement), pp. 141-75.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.SUPPL.
, pp. 141-175
-
-
Joos, P.1
Lang, M.2
-
24
-
-
20144365034
-
International differences in the timeliness, classification and conservatism of earnings
-
Pope, P. and M. Walker (1999), 'International Differences in the Timeliness, Classification and Conservatism of Earnings', Journal of Accounting Research, Vol. 37 (Supplement), pp. 53-87.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.SUPPL.
, pp. 53-87
-
-
Pope, P.1
Walker, M.2
-
25
-
-
0002970929
-
Rational markets: Yes or no? The affirmative case
-
June
-
Rubinstein, M. (2001), 'Rational Markets: Yes or No? The Affirmative Case', Financial Analysts Journal, Vol. 57, No. 3 (May/June), pp. 15-29.
-
(2001)
Financial Analysts Journal
, vol.57
, Issue.3 MAY
, pp. 15-29
-
-
Rubinstein, M.1
|