-
1
-
-
2442620196
-
Firms' voluntary recognition of stock-based compensation expense
-
May
-
Aboody, D., M. Barth, and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research 42 (May): 123-150.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 123-150
-
-
Aboody, D.1
Barth, M.2
Kasznik, R.3
-
2
-
-
33745327003
-
Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments
-
Ahmed, A., E. Kilic, and G. Lobo. 2006. Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments. The Accounting Review 81 (3): 567-588.
-
(2006)
The Accounting Review
, vol.81
, Issue.3
, pp. 567-588
-
-
Ahmed, A.1
Kilic, E.2
Lobo, G.3
-
3
-
-
0001497462
-
Relative measurement errors among alternative pension asset and liability measures
-
Barth, M. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review 66: 433-463.
-
(1991)
The Accounting Review
, vol.66
, pp. 433-463
-
-
Barth, M.1
-
4
-
-
0348124785
-
Required financial statement disclosures: Purposes, subject, number and trends
-
_, and C. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number and trends. Accounting Horizons 8: 1-22.
-
(1994)
Accounting Horizons
, vol.8
, pp. 1-22
-
-
Barth, M.1
Murphy, C.2
-
7
-
-
0030305053
-
Market reactions to differentially available information in the laboratory
-
Autumn
-
Bloomfield, R., and R. Libby. 1996. Market reactions to differentially available information in the laboratory. Journal of Accounting Research 34 (Autumn): 183-207.
-
(1996)
Journal of Accounting Research
, vol.34
, pp. 183-207
-
-
Bloomfield, R.1
Libby, R.2
-
8
-
-
0036003614
-
Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy
-
January
-
Boone, J. 2002. Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy. The Accounting Review 77 (January): 73-106.
-
(2002)
The Accounting Review
, vol.77
, pp. 73-106
-
-
Boone, J.1
-
9
-
-
28644439164
-
-
A new conceptual framework project. Financial Accounting Standards Board and International Accounting Standards Board. Available at
-
Bullen, H., and K. Crook. 2005. Revisiting the concepts: A new conceptual framework project. Financial Accounting Standards Board and International Accounting Standards Board. Available at: http://www.fasb.org/ articles&reports/revisiting_the_concepts_may_05.pdf.
-
(2005)
Revisiting the concepts
-
-
Bullen, H.1
Crook, K.2
-
10
-
-
0031287365
-
Valuation implications of reliability differences: The case of nonpension postretirement obligations
-
Choi, B., D. Collins, and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review 72: 351-383.
-
(1997)
The Accounting Review
, vol.72
, pp. 351-383
-
-
Choi, B.1
Collins, D.2
Johnson, W.B.3
-
11
-
-
84990394444
-
The usefulness of MD&A disclosures in the retail industry
-
Fall
-
Cole, C., and C. Jones. 2004. The usefulness of MD&A disclosures in the retail industry. Journal of Accounting, Auditing & Finance 19 (Fall): 361-388.
-
(2004)
Journal of Accounting, Auditing & Finance
, vol.19
, pp. 361-388
-
-
Cole, C.1
Jones, C.2
-
12
-
-
34247541122
-
Disclosure versus recognition: The case of asset revaluations
-
June
-
Cotter, J., and I. Zimmer. 2003. Disclosure versus recognition: The case of asset revaluations. AsiaPacific Journal of Accounting & Economics 10 (June): 81-99.
-
(2003)
AsiaPacific Journal of Accounting & Economics
, vol.10
, pp. 81-99
-
-
Cotter, J.1
Zimmer, I.2
-
13
-
-
0033236337
-
The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106
-
October
-
Davis-Friday, P., L. Folami, C. Liu, H. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review 74 (October): 403-423.
-
(1999)
The Accounting Review
, vol.74
, pp. 403-423
-
-
Davis-Friday, P.1
Folami, L.2
Liu, C.3
Mittelstaedt, H.4
-
14
-
-
3042626103
-
Recognition and disclosure reliability: Evidence from SFAS No. 106
-
Summer
-
_, C. Liu, and H. Mittelstaedt. 2004. Recognition and disclosure reliability: Evidence from SFAS No. 106. Contemporary Accounting Research 21 (Summer): 399-429.
-
(2004)
Contemporary Accounting Research
, vol.21
, pp. 399-429
-
-
Davis-Friday, P.1
Folami, L.2
Liu, C.3
Mittelstaedt, H.4
Liu, C.5
Mittelstaedt, H.6
-
15
-
-
21144434374
-
Avoiding accounting fixation: Determinants of cognitive adaptation to differences in accounting method
-
Summer
-
Dearman, D., and M. Shields. 2005. Avoiding accounting fixation: Determinants of cognitive adaptation to differences in accounting method. Contemporary Accounting Research 22 (Summer): 351-384.
-
(2005)
Contemporary Accounting Research
, vol.22
, pp. 351-384
-
-
Dearman, D.1
Shields, M.2
-
16
-
-
0036997124
-
The quality of accruals and earnings: The role of accrual estimation errors
-
Dechow, P., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement): 35-59.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.EMENT
, pp. 35-59
-
-
Dechow, P.1
Dichev, I.2
-
17
-
-
0035604764
-
Market efficiency, bounded rationality, and supplemental business reporting disclosures
-
September
-
Dietrich, J., S. Kachelmeier, D. Kleinmuntz, and T. Linsmeier. 2001. Market efficiency, bounded rationality, and supplemental business reporting disclosures. Journal of Accounting Research 39 (September): 243-268.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 243-268
-
-
Dietrich, J.1
Kachelmeier, S.2
Kleinmuntz, D.3
Linsmeier, T.4
-
18
-
-
0002464781
-
Evidence on the choice of inventory accounting methods: LIFO versus FIFO
-
Dopuch, N., and M. Pincus. 1988. Evidence on the choice of inventory accounting methods: LIFO versus FIFO. Journal of Accounting Research 26: 28-59.
-
(1988)
Journal of Accounting Research
, vol.26
, pp. 28-59
-
-
Dopuch, N.1
Pincus, M.2
-
19
-
-
0042868548
-
An evaluation of "essays on disclosure" and the disclosure literature in accounting
-
Dye, R., 2001. An evaluation of "essays on disclosure" and the disclosure literature in accounting. Journal of Accounting and Economics 32 (1-3): 181-235.
-
(2001)
Journal of Accounting and Economics
, vol.32
, Issue.1-3
, pp. 181-235
-
-
Dye, R.1
-
20
-
-
34247518979
-
The evolution of stock option accounting: Disclosure, voluntary recognition, mandated recognition and management disavowals
-
Frederickson, J., F. Hodge, and J. Pratt. 2006. The evolution of stock option accounting: Disclosure, voluntary recognition, mandated recognition and management disavowals. The Accounting Review 81 (5): 1073-1093.
-
(2006)
The Accounting Review
, vol.81
, Issue.5
, pp. 1073-1093
-
-
Frederickson, J.1
Hodge, F.2
Pratt, J.3
-
21
-
-
0012272146
-
Financial disclosure: When more is not better
-
Groves, R. 1994. Financial disclosure: When more is not better. Financial Executive 10 (3): 11.
-
(1994)
Financial Executive
, vol.10
, Issue.3
, pp. 11
-
-
Groves, R.1
-
22
-
-
0742321678
-
Limited attention, information disclosure, and financial reporting
-
December
-
Hirshleifer, D., and S. H. Teoh. 2003. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics 36 (December): 337-386.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 337-386
-
-
Hirshleifer, D.1
Teoh, S.H.2
-
23
-
-
20144368270
-
Comprehensive income reporting and analysts' valuation judgments
-
Hirst, E., and P. Hopkins. 1998. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research 36: 47-75.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 47-75
-
-
Hirst, E.1
Hopkins, P.2
-
24
-
-
2542467602
-
Fair values, income measurement, and bank analysts' risk and valuation judgments
-
_, P. Hopkins, and J. Wahlen. 2004. Fair values, income measurement, and bank analysts' risk and valuation judgments. The Accounting Review 79: 453-472.
-
(2004)
The Accounting Review
, vol.79
, pp. 453-472
-
-
Hirst, E.1
Hopkins, P.2
Hopkins, P.3
Wahlen, J.4
-
25
-
-
23244440336
-
Strategic disclosure of risky prospects: A laboratory experiment
-
Hobson, J., and S. Kachelmeier. 2005. Strategic disclosure of risky prospects: A laboratory experiment. The Accounting Review 80 (3): 825-846.
-
(2005)
The Accounting Review
, vol.80
, Issue.3
, pp. 825-846
-
-
Hobson, J.1
Kachelmeier, S.2
-
26
-
-
3943086218
-
Does search-facilitating technology improve the transparency of financial reporting?
-
Hodge, F., J. Kennedy and L. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review 79: 687-703.
-
(2004)
The Accounting Review
, vol.79
, pp. 687-703
-
-
Hodge, F.1
Kennedy, J.2
Maines, L.3
-
27
-
-
0001036301
-
Economic consequences of accounting standards: The lease disclosure rule change
-
Imhoff, E., and J. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics 10: 277-310.
-
(1988)
Journal of Accounting and Economics
, vol.10
, pp. 277-310
-
-
Imhoff, E.1
Thomas, J.2
-
31
-
-
0000862461
-
Earnings management during import relief investigations
-
Autumn
-
Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (Autumn): 193-228.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 193-228
-
-
Jones, J.1
-
32
-
-
0036807073
-
How informative are value-at-risk disclosures?
-
Jorion, P. 2002. How informative are value-at-risk disclosures? The Accounting Review 77: 911-931.
-
(2002)
The Accounting Review
, vol.77
, pp. 911-931
-
-
Jorion, P.1
-
33
-
-
13844272279
-
How do investors judge the risk of financial items?
-
January
-
Koonce, L., M. McAnally, and M. Mercer. 2005. How do investors judge the risk of financial items? The Accounting Review 80 (January): 221-241.
-
(2005)
The Accounting Review
, vol.80
, pp. 221-241
-
-
Koonce, L.1
McAnally, M.2
Mercer, M.3
-
34
-
-
0742304036
-
Discussion of: Limited attention, information disclosure, and financial reporting
-
December
-
Lambert, R. 2003. Discussion of: Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics 36 (December): 387-400.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 387-400
-
-
Lambert, R.1
-
36
-
-
33745325611
-
Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information
-
Libby, R., M. Nelson, and J. Hunton. 2006. Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information. Journal of Accounting Research 44 (3): 533.
-
(2006)
Journal of Accounting Research
, vol.44
, Issue.3
, pp. 533
-
-
Libby, R.1
Nelson, M.2
Hunton, J.3
-
37
-
-
0036013273
-
The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements
-
April
-
Linsmeier, T., D. Thornton, M. Venkatachalam, and M. Welker. 2002. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review 77 (April): 343-377.
-
(2002)
The Accounting Review
, vol.77
, pp. 343-377
-
-
Linsmeier, T.1
Thornton, D.2
Venkatachalam, M.3
Welker, M.4
-
38
-
-
0001113843
-
An analysis of value destruction in AT&T's acquisition of NCR
-
Lys, T., and L. Vincent. 1995. An analysis of value destruction in AT&T's acquisition of NCR. Journal of Financial Economics 39: 353-378.
-
(1995)
Journal of Financial Economics
, vol.39
, pp. 353-378
-
-
Lys, T.1
Vincent, L.2
-
39
-
-
0034336777
-
Effects of comprehensive-income characteristics on nonprofessional investors'judgments: The role of financial statement presentation format
-
April
-
Maines, L., and L. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors'judgments: The role of financial statement presentation format. The Accounting Review 75 (April): 179-207.
-
(2000)
The Accounting Review
, vol.75
, pp. 179-207
-
-
Maines, L.1
McDaniel, L.2
-
40
-
-
33845670474
-
Are securitizations in substance sales or secured borrowings: Capital market evidence
-
Niu, F., and G. Richardson. 2006. Are securitizations in substance sales or secured borrowings: Capital market evidence. Contemporary Accounting Research 23 (4): 1105-1133.
-
(2006)
Contemporary Accounting Research
, vol.23
, Issue.4
, pp. 1105-1133
-
-
Niu, F.1
Richardson, G.2
-
41
-
-
33645056444
-
The impact of excluding nonfinancial risk exposure on the usefulness of foreign exchange sensitivity-analysis risk disclosures
-
Sribunnak, V., and F. Wong. 2006. The impact of excluding nonfinancial risk exposure on the usefulness of foreign exchange sensitivity-analysis risk disclosures. Journal of Accounting, Auditing & Finance 21 (1): 1-25.
-
(2006)
Journal of Accounting, Auditing & Finance
, vol.21
, Issue.1
, pp. 1-25
-
-
Sribunnak, V.1
Wong, F.2
-
42
-
-
0010791695
-
Segment disclosures under SPAS No. 131: Has business segment reporting improved?
-
Street, D., N. Nichols, and S. Gray. 2000. Segment disclosures under SPAS No. 131: Has business segment reporting improved? Accounting Horizons 14 (3): 259-285.
-
(2000)
Accounting Horizons
, vol.14
, Issue.3
, pp. 259-285
-
-
Street, D.1
Nichols, N.2
Gray, S.3
-
43
-
-
84990341337
-
The effect of oil and gas producers' FRR No. 48 disclosures on investors' risk assessments
-
Winter
-
Thornton, D., and M. Welker. 2004. The effect of oil and gas producers' FRR No. 48 disclosures on investors' risk assessments. Journal of Accounting, Auditing & Finance 19 (Winter): 85-114.
-
(2004)
Journal of Accounting, Auditing & Finance
, vol.19
, pp. 85-114
-
-
Thornton, D.1
Welker, M.2
-
45
-
-
84990345066
-
Discussion of: Differential pricing of components of bank loan fair values
-
Wahlen, J. 2003. Discussion of: Differential pricing of components of bank loan fair values. Journal of Accounting, Auditing & Finance 18 (1): 69-77.
-
(2003)
Journal of Accounting, Auditing & Finance
, vol.18
, Issue.1
, pp. 69-77
-
-
Wahlen, J.1
-
46
-
-
84990342806
-
Management of note disclosures: The case of unconsolidated subsidiaries prior to FAS No. 94
-
Wiedman, C., and H. Wier. 1999. Management of note disclosures: The case of unconsolidated subsidiaries prior to FAS No. 94. Journal of Accounting, Auditing & Finance 14 (1): 73-94.
-
(1999)
Journal of Accounting, Auditing & Finance
, vol.14
, Issue.1
, pp. 73-94
-
-
Wiedman, C.1
Wier, H.2
-
47
-
-
0034257392
-
The association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms
-
Autumn
-
Wong, M. 2000. The association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms. Journal of Accounting Research 38 (Autumn): 387-417.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 387-417
-
-
Wong, M.1
|