-
1
-
-
2442666083
-
On the econometric testing of rationality-market efficiency
-
Abel, A. B., and F. S. Mishkin. 1983. On the econometric testing of rationality-market efficiency. Review of Economics and Statistics 65 (2): 318-323.
-
(1983)
Review of Economics and Statistics
, vol.65
, Issue.2
, pp. 318-323
-
-
Abel, A.B.1
Mishkin, F.S.2
-
2
-
-
0042260486
-
Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?
-
Aboody, D., R. Kasznik, and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting & Economics 29 (3): 261-286.
-
(2000)
Journal of Accounting & Economics
, vol.29
, Issue.3
, pp. 261-286
-
-
Aboody, D.1
Kasznik, R.2
Williams, M.3
-
3
-
-
0036026426
-
Measuring value relevance in a (possibly) inefficient market
-
_, J. Hughes, and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research 40 (4): 965-976.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 965-976
-
-
Hughes, J.1
Liu, J.2
-
4
-
-
0012465797
-
Executive compensation: Six questions that need answering
-
Abowd, J. M., and D. S. Kaplan. 1999. Executive compensation: Six questions that need answering. Journal of Economic Perspectives 13 (4): 145-168.
-
(1999)
Journal of Economic Perspectives
, vol.13
, Issue.4
, pp. 145-168
-
-
Abowd, J.M.1
Kaplan, D.S.2
-
5
-
-
0037241175
-
The effects of random and discrete sampling when estimating continuous-time diffusions
-
Ait-Sahalia, Y., and P. Mykland. 2003. The effects of random and discrete sampling when estimating continuous-time diffusions. Econometrica 71 (2): 483-549.
-
(2003)
Econometrica
, vol.71
, Issue.2
, pp. 483-549
-
-
Ait-Sahalia, Y.1
Mykland, P.2
-
6
-
-
0036167633
-
Factors influencing the performance of activity based costing teams: A field study of ABC model development in the automobile industry
-
Anderson, S. W., J. W. Hesford, and S. M. Young. 2002. Factors influencing the performance of activity based costing teams: A field study of ABC model development in the automobile industry. Accounting, Organizations and Society 27 (3): 195-211.
-
(2002)
Accounting, Organizations and Society
, vol.27
, Issue.3
, pp. 195-211
-
-
Anderson, S.W.1
Hesford, J.W.2
Young, S.M.3
-
7
-
-
0001834529
-
Conservatism and auditor-client negotiations
-
Antle, R., and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research 29 (Supplement): 31-54.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.SUPPL.
, pp. 31-54
-
-
Antle, R.1
Nalebuff, B.2
-
8
-
-
3042709109
-
The joint determination of audit fees, non-audit fees, and abnormal accruals
-
Yale University, New Haven, CT
-
_, E. A. Gordon, G. Narayanamoorthy, and L. Zhou. 2003. The joint determination of audit fees, non-audit fees, and abnormal accruals. Working paper, Yale University, New Haven, CT.
-
(2003)
Working Paper
-
-
Gordon, E.A.1
Narayanamoorthy, G.2
Zhou, L.3
-
10
-
-
0346355263
-
Inferring transactions and financial statements
-
_, J. C. Fellingham, J. C. Glover, D. A. Schroeder, and G. Strang. 2000. Inferring transactions and financial statements. Contemporary Accounting Research 17 (3): 365-385.
-
(2000)
Contemporary Accounting Research
, vol.17
, Issue.3
, pp. 365-385
-
-
Fellingham, J.C.1
Glover, J.C.2
Schroeder, D.A.3
Strang, G.4
-
12
-
-
0004265267
-
-
Cambridge, MA: MIT Press
-
Barro, R. J. 2000. Macroeconomics. Cambridge, MA: MIT Press.
-
(2000)
Macroeconomics
-
-
Barro, R.J.1
-
13
-
-
44049120907
-
The market valuation implications of net periodic pension cost components
-
Barth, M. E., W. H. Beaver, and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting & Economics 15 (1): 27-62.
-
(1992)
Journal of Accounting & Economics
, vol.15
, Issue.1
, pp. 27-62
-
-
Barth, M.E.1
Beaver, W.H.2
Landsman, W.R.3
-
14
-
-
0030269192
-
Value-relevance of banks' fair value disclosures under SFAS No. 107
-
_, _, and _. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review 71 (4): 513-537.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 513-537
-
-
-
15
-
-
0742276643
-
Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
-
Emory University, Atlanta, GA
-
Basu, S., and S. Markov. 2003. Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts. Working paper, Emory University, Atlanta, GA.
-
(2003)
Working Paper
-
-
Basu, S.1
Markov, S.2
-
17
-
-
0037289077
-
The effects of debt contracting on voluntary accounting method changes
-
Beatty, A., and J. Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review 78 (1): 119-142.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 119-142
-
-
Beatty, A.1
Weber, J.2
-
18
-
-
2442651011
-
An alternative interpretation of the discontinuity in earnings distributions
-
Stanford University, Stanford, CA
-
Beaver, W. H., M. F. McNichols, and K. K. Nelson. 2003. An alternative interpretation of the discontinuity in earnings distributions. Working paper, Stanford University, Stanford, CA.
-
(2003)
Working Paper
-
-
Beaver, W.H.1
McNichols, M.F.2
Nelson, K.K.3
-
20
-
-
0037724997
-
The impact of SFAS No. 131 on information and monitoring
-
Berger, P. G., and R. Hann. 2003. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research 41 (2): 163-223.
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.2
, pp. 163-223
-
-
Berger, P.G.1
Hann, R.2
-
21
-
-
0036004046
-
GAAP versus the street: An empirical assessment of two alternative definitions of earnings
-
Bradshaw, M. T., and R. G. Sloan. 2002. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research 40 (1): 41-66.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.1
, pp. 41-66
-
-
Bradshaw, M.T.1
Sloan, R.G.2
-
22
-
-
0031498155
-
Earnings management to avoid earnings decreases and losses
-
Burgstahler, D. C., and I. D. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting & Economics 24 (1): 99-126.
-
(1997)
Journal of Accounting & Economics
, vol.24
, Issue.1
, pp. 99-126
-
-
Burgstahler, D.C.1
Dichev, I.D.2
-
23
-
-
0000108966
-
Financial accounting information and corporate governance
-
Bushman, R. M., and A. J. Smith. 2001. Financial accounting information and corporate governance. Journal of Accounting & Economics 32 (1-3): 237-333.
-
(2001)
Journal of Accounting & Economics
, vol.32
, Issue.1-3
, pp. 237-333
-
-
Bushman, R.M.1
Smith, A.J.2
-
24
-
-
0004050553
-
-
Dordrecht, The Netherlands: Kluwer Academic Publishers
-
Butler, J. 1995. Hospital Cost Analysis. Dordrecht, The Netherlands: Kluwer Academic Publishers.
-
(1995)
Hospital Cost Analysis
-
-
Butler, J.1
-
25
-
-
0034340514
-
The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation
-
Chen, K. C. W., and M. P. Schoderbek. 2000. The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation. Journal of Accounting Research 38 (1): 23-44.
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.1
, pp. 23-44
-
-
Chen, K.C.W.1
Schoderbek, M.P.2
-
28
-
-
0037289353
-
Do investors respond to analysts' forecast revisions as if forecast accuracy is all that matters?
-
Clement, M. B., and S. Y. Tse. 2003. Do investors respond to analysts' forecast revisions as if forecast accuracy is all that maters? The Accounting Review 78 (1): 227-249.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 227-249
-
-
Clement, M.B.1
Tse, S.Y.2
-
29
-
-
21844485881
-
Aggregation, specification and measurement errors in product costing
-
Datar, S. M., and M. Gupta. 1994. Aggregation, specification and measurement errors in product costing. The Accounting Review 69 (4): 567-591.
-
(1994)
The Accounting Review
, vol.69
, Issue.4
, pp. 567-591
-
-
Datar, S.M.1
Gupta, M.2
-
30
-
-
21144481723
-
A perspective on cost drivers
-
Dopuch, N. 1993. A perspective on cost drivers. The Accounting Review 68 (3): 615-621.
-
(1993)
The Accounting Review
, vol.68
, Issue.3
, pp. 615-621
-
-
Dopuch, N.1
-
31
-
-
0042868548
-
An evaluation of "Essays on Disclosure" and the disclosure literature in accounting
-
Dye, R. A. 2001. An evaluation of "Essays on Disclosure" and the disclosure literature in accounting. Journal of Accounting & Economics 32 (1-3): 181-235.
-
(2001)
Journal of Accounting & Economics
, vol.32
, Issue.1-3
, pp. 181-235
-
-
Dye, R.A.1
-
32
-
-
0036026435
-
Classifications manipulation and Nash accounting standards
-
_. 2002. Classifications manipulation and Nash accounting standards. Journal of Accounting Research 40 (4): 1125-1162.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 1125-1162
-
-
-
33
-
-
45149145986
-
Cross-sectional variation in the stock market response to accounting earnings announcements
-
Easton, P. D., and M. E. Zmijewski. 1989. Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting & Economics 11 (2/3): 117-141.
-
(1989)
Journal of Accounting & Economics
, vol.11
, Issue.2-3
, pp. 117-141
-
-
Easton, P.D.1
Zmijewski, M.E.2
-
34
-
-
84984207803
-
Valuation and clean surplus accounting for operating and financial activities
-
Feltham, G. A., and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (1): 689-731.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.1
, pp. 689-731
-
-
Feltham, G.A.1
Ohlson, J.A.2
-
35
-
-
0003465428
-
-
Concepts Statement No. 2. Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB). 1980. Qualitative Characteristics of Accounting Information. Concepts Statement No. 2. Norwalk, CT: FASB.
-
(1980)
Qualitative Characteristics of Accounting Information
-
-
-
36
-
-
0003794653
-
-
Concepts Statement No. 6. Norwalk, CT: FASB
-
_. 1985. Elements of Financial Statements. Concepts Statement No. 6. Norwalk, CT: FASB.
-
(1985)
Elements of Financial Statements
-
-
-
38
-
-
0000001195
-
Measuring the success of activity-based cost management and its determinants
-
Foster, G., and D. W. Swenson. 1997. Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research 9 (1): 109-141.
-
(1997)
Journal of Management Accounting Research
, vol.9
, Issue.1
, pp. 109-141
-
-
Foster, G.1
Swenson, D.W.2
-
39
-
-
0036990914
-
The relation between auditors' fees for non-audit services and earnings quality
-
Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors' fees for non-audit services and earnings quality. The Accounting Review 77 (Supplement): 71-105.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 71-105
-
-
Frankel, R.M.1
Johnson, M.F.2
Nelson, K.K.3
-
40
-
-
21144462546
-
A nonlinear model of security price responses to unexpected earnings
-
Freeman, R. N., and S. Y. Tse. 1992. A nonlinear model of security price responses to unexpected earnings. Journal of Accounting Research 30 (2): 185-209.
-
(1992)
Journal of Accounting Research
, vol.30
, Issue.2
, pp. 185-209
-
-
Freeman, R.N.1
Tse, S.Y.2
-
41
-
-
0035732881
-
Evidence about auditor-client management negotiation concerning client's financial reporting
-
Gibbins, M., S. Salterio, and A. Webb. 2001. Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research 39 (3): 535-563.
-
(2001)
Journal of Accounting Research
, vol.39
, Issue.3
, pp. 535-563
-
-
Gibbins, M.1
Salterio, S.2
Webb, A.3
-
42
-
-
0037288662
-
Analyst forecast revisions and market price discovery
-
Gleason, C. A., and C. M. C. Lee. 2003. Analyst forecast revisions and market price discovery. The Accounting Review 78 (1): 193-225.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 193-225
-
-
Gleason, C.A.1
Lee, C.M.C.2
-
44
-
-
0036186952
-
Stock options for undiversified executives
-
_, and K. J. Murphy. 2002. Stock options for undiversified executives. Journal of Accounting & Economics v33 (1): 3-42.
-
(2002)
Journal of Accounting & Economics
, vol.33
, Issue.1
, pp. 3-42
-
-
Murphy, K.J.1
-
45
-
-
32144450155
-
The trouble with stock options
-
Harvard University, Boston, MA
-
_, and _. 2003. The trouble with stock options. Working paper, Harvard University, Boston, MA.
-
(2003)
Working Paper
-
-
-
46
-
-
0010942106
-
Formulating and estimating dynamic linear rational expectations models
-
Hansen, L. P., and T. J. Sargent. 1980. Formulating and estimating dynamic linear rational expectations models. Journal of Economic Dynamics and Control 2 (1): 7-46.
-
(1980)
Journal of Economic Dynamics and Control
, vol.2
, Issue.1
, pp. 7-46
-
-
Hansen, L.P.1
Sargent, T.J.2
-
47
-
-
0010866202
-
Measuring production efficiency in a not-for-profit setting
-
Hayes, R. D., and J. A. Millar. 1990. Measuring production efficiency in a not-for-profit setting. The Accounting Review 65 (3): 505-519.
-
(1990)
The Accounting Review
, vol.65
, Issue.3
, pp. 505-519
-
-
Hayes, R.D.1
Millar, J.A.2
-
48
-
-
0012583968
-
Boards of directors as an endogenously determined institution: A survey of the economic literature
-
Hermalin, B. E., and M. S. Weisbach. 2003. Boards of directors as an endogenously determined institution: A survey of the economic literature. Federal Reserve Bank of New York Economic Policy Review 9 (1): 7-26.
-
(2003)
Federal Reserve Bank of New York Economic Policy Review
, vol.9
, Issue.1
, pp. 7-26
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
49
-
-
0002604908
-
The relevance of the value-relevance literature for financial accounting standard setting
-
Holthausen, R. W., and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting & Economics 31 (1-3): 3-75.
-
(2001)
Journal of Accounting & Economics
, vol.31
, Issue.1-3
, pp. 3-75
-
-
Holthausen, R.W.1
Watts, R.L.2
-
50
-
-
0346362279
-
The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments
-
Hopkins, P. E. 1996. The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments. Journal of Accounting Research 34 (Supplement): 33-50.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.SUPPL.
, pp. 33-50
-
-
Hopkins, P.E.1
-
51
-
-
0036004049
-
Errors in estimating accruals: Implications for empirical research
-
Hribar, P., and D. W. Collins. 2002. Errors in estimating accruals: Implications for empirical research. Journal of Accounting Research 40 (1): 105-134.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.1
, pp. 105-134
-
-
Hribar, P.1
Collins, D.W.2
-
52
-
-
0035284947
-
The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making
-
Hronsky, J. J. F., and K. A. Houghton. 2001. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26 (2): 123-139.
-
(2001)
Accounting, Organizations and Society
, vol.26
, Issue.2
, pp. 123-139
-
-
Hronsky, J.J.F.1
Houghton, K.A.2
-
54
-
-
0001036301
-
Economic consequences of accounting standards: The lease disclosure rule change
-
Imhoff, E. A., and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting & Economics 10 (4): 277-310.
-
(1988)
Journal of Accounting & Economics
, vol.10
, Issue.4
, pp. 277-310
-
-
Imhoff, E.A.1
Thomas, J.K.2
-
55
-
-
0036628425
-
The association between activity-based costing and manufacturing performance
-
Ittner, C. D., W. N. Lanen, and D. F. Larcker. 2002. The association between activity-based costing and manufacturing performance. Journal of Accounting Research 40 (3): 711-726.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.3
, pp. 711-726
-
-
Ittner, C.D.1
Lanen, W.N.2
Larcker, D.F.3
-
56
-
-
0036013281
-
An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation
-
King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review 77 (2): 265-284.
-
(2002)
The Accounting Review
, vol.77
, Issue.2
, pp. 265-284
-
-
King, R.R.1
-
57
-
-
0003225259
-
Contracting theory and accounting
-
Lambert, R. A. 2001. Contracting theory and accounting. Journal of Accounting & Economics 32 (1-3): 3-87.
-
(2001)
Journal of Accounting & Economics
, vol.32
, Issue.1-3
, pp. 3-87
-
-
Lambert, R.A.1
-
58
-
-
38249026809
-
Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions
-
Lanen, W. N., and R. Thompson. 1988. Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions. Journal of Accounting & Economics 10 (4): 311-334.
-
(1988)
Journal of Accounting & Economics
, vol.10
, Issue.4
, pp. 311-334
-
-
Lanen, W.N.1
Thompson, R.2
-
59
-
-
0030079993
-
The capitalization, amortization, and value-relevance of R&D
-
Lev, B., and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting & Economics 21 (1): 107-138.
-
(1996)
Journal of Accounting & Economics
, vol.21
, Issue.1
, pp. 107-138
-
-
Lev, B.1
Sougiannis, T.2
-
60
-
-
1642320428
-
Corporate earnings: Facts and fiction
-
_. 2003. Corporate earnings: Facts and fiction. Journal of Economic Perspectives 17 (2): 27-50.
-
(2003)
Journal of Economic Perspectives
, vol.17
, Issue.2
, pp. 27-50
-
-
-
61
-
-
3042757066
-
Career concerns of equity analysts: Compensation, termination, and performance
-
University of Miami, Coral Gables, FL
-
Li, X. 2002. Career concerns of equity analysts: compensation, termination, and performance. Working paper, University of Miami, Coral Gables, FL.
-
(2002)
Working Paper
-
-
Li, X.1
-
62
-
-
0001250001
-
Underwriting relationships, analysts' earnings forecasts and investment recommendations
-
Lin, H., and M. F. McNichols. 1998. Underwriting relationships, analysts' earnings forecasts and investment recommendations. Journal of Accounting & Economics 25 (1): 101-127.
-
(1998)
Journal of Accounting & Economics
, vol.25
, Issue.1
, pp. 101-127
-
-
Lin, H.1
McNichols, M.F.2
-
64
-
-
2942720854
-
Macroeconomic priorities
-
_. 2003. Macroeconomic priorities. American Economic Review 93 (1): 1-14.
-
(2003)
American Economic Review
, vol.93
, Issue.1
, pp. 1-14
-
-
-
65
-
-
0036993691
-
Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy
-
McDaniel, L., R. D. Martin, and L. A. Maines. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review 77 (Supplement): 139-167.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 139-167
-
-
McDaniel, L.1
Martin, R.D.2
Maines, L.A.3
-
68
-
-
21844485351
-
SEAS No. 106 and benefit reductions in employer-sponsored retiree health care plans
-
Mittelstaedt, H. F., W. D. Nichols, and P. R. Regier. 1995. SEAS No. 106 and benefit reductions in employer-sponsored retiree health care plans. The Accounting Review 70 (4): 535-556.
-
(1995)
The Accounting Review
, vol.70
, Issue.4
, pp. 535-556
-
-
Mittelstaedt, H.F.1
Nichols, W.D.2
Regier, P.R.3
-
69
-
-
0000492701
-
Cost functions, efficiency, and quality in day care centers
-
Mocan, H. N. 1997. Cost functions, efficiency, and quality in day care centers. Journal of Human Resources 32 (4): 861-891.
-
(1997)
Journal of Human Resources
, vol.32
, Issue.4
, pp. 861-891
-
-
Mocan, H.N.1
-
70
-
-
0036993738
-
Evidence from auditors about managers' and auditors' earnings management decisions
-
Nelson, M. W., J. A. Elliott, and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 77 (Supplement): 175-202.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 175-202
-
-
Nelson, M.W.1
Elliott, J.A.2
Tarpley, R.L.3
-
71
-
-
33745030430
-
Behavioral evidence on the effects of principles- and rules-based standards
-
_. 2003. Behavioral evidence on the effects of principles- and rules-based standards. Accounting Horizons 17 (1): 91-104.
-
(2003)
Accounting Horizons
, vol.17
, Issue.1
, pp. 91-104
-
-
-
72
-
-
43949152635
-
Are overhead costs strictly proportional to activity? Evidence from hospital service departments
-
Noreen, E., and N. Soderstrom. 1994. Are overhead costs strictly proportional to activity? Evidence from hospital service departments. Journal of Accounting & Economics 17 (1/2): 255-278.
-
(1994)
Journal of Accounting & Economics
, vol.17
, Issue.1-2
, pp. 255-278
-
-
Noreen, E.1
Soderstrom, N.2
-
73
-
-
21144483415
-
Overhead allocation and incentives for cost minimization in defense procurement
-
Rogerson, W. P. 1992. Overhead allocation and incentives for cost minimization in defense procurement. The Accounting Review 67 (4): 671-690.
-
(1992)
The Accounting Review
, vol.67
, Issue.4
, pp. 671-690
-
-
Rogerson, W.P.1
-
74
-
-
21844521994
-
A model of accrual measurement with implications for the evolution of the book-to-market ratio
-
Ryan, S. G. 1995. A model of accrual measurement with implications for the evolution of the book-to-market ratio. Journal of Accounting Research 33 (1): 95-112.
-
(1995)
Journal of Accounting Research
, vol.33
, Issue.1
, pp. 95-112
-
-
Ryan, S.G.1
-
76
-
-
0004280127
-
-
Cambridge, U.K.: Cambridge University Press
-
Sheffrin, S. 1996. Rational Expectations. Cambridge, U.K.: Cambridge University Press.
-
(1996)
Rational Expectations
-
-
Sheffrin, S.1
-
77
-
-
0030305172
-
Do stock prices fully reflect information in accruals and cash flows about future earnings?
-
Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71 (3): 289-315.
-
(1996)
The Accounting Review
, vol.71
, Issue.3
, pp. 289-315
-
-
Sloan, R.G.1
-
78
-
-
25144525486
-
Information content of asset valuation rules
-
University of Pennsylvania, Philadelphia, PA
-
Stocken, P., and R. Reis. 2003. Information content of asset valuation rules. Working paper, University of Pennsylvania, Philadelphia, PA.
-
(2003)
Working Paper
-
-
Stocken, P.1
Reis, R.2
-
79
-
-
0036004055
-
Analysts' reactions to earnings preannouncement strategies
-
Tan, H., R. Libby, and J. E. Hunton. 2002. Analysts' reactions to earnings preannouncement strategies. Journal of Accounting Research 40 (1): 223-246.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.1
, pp. 223-246
-
-
Tan, H.1
Libby, R.2
Hunton, J.E.3
-
80
-
-
0038246059
-
Audit judgment research-Issues addressed, research methods and future directions
-
Trotman, K. T. 1998. Audit judgment research-Issues addressed, research methods and future directions. Accounting and Finance 38 (2): 115-156.
-
(1998)
Accounting and Finance
, vol.38
, Issue.2
, pp. 115-156
-
-
Trotman, K.T.1
-
83
-
-
0742311560
-
Conservatism in accounting, Part 1: Explanations and implications
-
_. 2003. Conservatism in accounting, Part 1: Explanations and implications. Accounting Horizons 17 (3): 207-221.
-
(2003)
Accounting Horizons
, vol.17
, Issue.3
, pp. 207-221
-
-
-
84
-
-
0035639864
-
The mispricing of abnormal accruals
-
Xie, H. 2001. The mispricing of abnormal accruals. The Accounting Review 76 (3): 357-373.
-
(2001)
The Accounting Review
, vol.76
, Issue.3
, pp. 357-373
-
-
Xie, H.1
-
85
-
-
20144362724
-
The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions
-
Zimbelman, M. F. 1997. The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research 35 (Supp): 75-97.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.SUPPL.
, pp. 75-97
-
-
Zimbelman, M.F.1
-
86
-
-
0011963692
-
Conjectures regarding empirical managerial accounting research
-
Zimmerman, J. L. 2001. Conjectures regarding empirical managerial accounting research. Journal of Accounting & Economics 32 (1-3): 411-427.
-
(2001)
Journal of Accounting & Economics
, vol.32
, Issue.1-3
, pp. 411-427
-
-
Zimmerman, J.L.1
|