Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

1997

• Thibierge, C & Thomas, P., 1997, "L'effet de levier," Papers, Ecole Superieure de Commerce de Paris. Groupe ESCP-, number 97/135.
• Kabir, M.R., 1997, "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-58.
• Moors, J.J.A. & van der Genugten, B.B. & Strijbosch, L.W.G., 1997, "Repeated Audit Controls," Discussion Paper, Tilburg University, Center for Economic Research, number 1997-113.
• Soledad Moya & Oriol Amat & John Blake, 1997, "The drive for quality - the impact on accounting in the wine industry," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 251, Dec.
• Dorsman, André B. & Langendijk, Henk P. A. J. & Praag, Bart van, 1997, "The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0040.
• Peek, Erik, 1997, "Earnings forecasting research: an overview and critique," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0044.
• Groot, Tom L. C. M., 1997, "Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0046.
• Colin Mackerras, 1997, "Historical and Cultural Influences on the Pacific Asia Region: Some Reflections," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Sheng-Yi Lee & Ding Lu, 1997, "Commercial Ties Between China and Its Neighbours," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• David Lim, 1997, "The Economic Significance of the Pacific Asia Region in the World Economy," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Amy Lau & Ronald Ma, 1997, "A Broad Perspective on Financial Reporting in Pacific Asia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Allen Huang & Xun Chang, 1997, "China," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Kenji Shiba & Lilia Shiba, 1997, "Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Jee-In Jang & Kyung Joo Lee, 1997, "South Korea," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Anne Wu, 1997, "Taiwan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Pak Auyeung, 1997, "Hong Kong," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Hai Yap Teoh & Eng Juan Ng, 1997, "Singapore," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Hai Yap Teoh & Soon Guan Chuah, 1997, "Malaysia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• See Liang Foo, 1997, "Indonesia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 13, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Violeta Calanog & Eduardo Roca & Violeta Vicente, 1997, "Philippines," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Pamela Angus-Leppan, 1997, "Thailand," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 15, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Duc-Tho Nguyen & Pham Huyen, 1997, "Vietnam," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 16, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Ronald Ma & Chew Ng, 1997, "Australia," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 17, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Boris Popoff, 1997, "New Zealand," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 18, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".
• Ronald Ma & Cecilia Lambert & Roger Hopkins, 1997, "International Harmonisation and the Pacific Asia Region," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 19, in: Ronald Ma, "Financial Reporting In The Pacific Asia Region".

1996

• Bos, A. de & Vergoossen, R.G.A., 1996, "Differences between US GAAP and Dutch GAAP: additional disclosure on form 20-F," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0026.
• Mario Moreno Parra, 1996, "Modelo pedagógico de la investigación- acción. Una posibilidad en la praxis universitaria Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 17-21, Diciembre.
• Hernán Quintero Castro, 1996, "Hacia una escuela de investigación científica en la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 22-30, Diciembre.
• Danilo Efrán Ariza Buenaventura, 1996, "Una aproximación a la naturaleza de la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 4-16, Diciembre.
• Edgar Gracia López, 1996, "Propósito del contexto económico y los escenarios Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 1, pages 53-59, Diciembre.
• Baiman, S & Verrecchia, RE, 1996, "The relation among capital markets, financial disclosure, production efficiency, and insider trading," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 1-22, DOI: http://hdl.handle.net/10.2307/24913.
• Penno, M, 1996, "Unobservable precision choices in financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 141-149, DOI: http://hdl.handle.net/10.2307/24913.
• Petroni, K & Beasley, M, 1996, "Errors in accounting estimates and their relation to audit firm type," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 151-171, DOI: http://hdl.handle.net/10.2307/24913.
• Cheng, CSA & Liu, CS & Schaefer, TF, 1996, "Earnings permanence and the incremental information content of cash flows from operations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 173-181, DOI: http://hdl.handle.net/10.2307/24913.
• Cloyd, CB & Pratt, J & Stock, T, 1996, "The use of financial accounting choice to support aggressive tax positions: Public and private firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 23-43, DOI: http://hdl.handle.net/10.2307/24913.
• Evans, JH & Sridhar, S, 1996, "Multiple control systems, accrual accounting, and earnings management," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 45-65, DOI: http://hdl.handle.net/10.2307/24913.
• Frost, CA & Kinney, WR, 1996, "Disclosure choices of foreign registrants in the United States," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 67-84, DOI: http://hdl.handle.net/10.2307/24913.
• Jennings, R & Simko, PJ & Thompson, RB, 1996, "Does LIFO inventory accounting improve the income statement at the expense of the balance sheet?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 85-109, DOI: http://hdl.handle.net/10.2307/24913.
• Bloomfield, R & Libby, R, 1996, "Market reactions to differentially available information in the laboratory," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 183-207, DOI: http://hdl.handle.net/10.2307/24914.
• Feltham, GA & Ohlson, JA, 1996, "Uncertainty resolution and the theory of depreciation measurement," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 209-234, DOI: http://hdl.handle.net/10.2307/24915.
• Penman, SH, 1996, "The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 235-259, DOI: http://hdl.handle.net/10.2307/24915.
• Hayes, RM & Lundholm, R, 1996, "Segment reporting to the capital market in the presence of a competitor," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 261-279, DOI: http://hdl.handle.net/10.2307/24915.
• Jacob, J, 1996, "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 301-312, DOI: http://hdl.handle.net/10.2307/24915.
• Wiedman, CI, 1996, "The relevance of characteristics of the information environment in the selection of a proxy for the market's expectations for earnings: An extension of Brown, Richardson, and Schwager [1987]," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 313-324, DOI: http://hdl.handle.net/10.2307/24915.
• Dechow, PM & Hutton, AP & Sloan, RG, 1996, "Economic consequences of accounting for stock-based compensation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 1-20, DOI: http://hdl.handle.net/10.2307/24914.
• Healy, P, 1996, "Discussion of a market-based evaluation of discretionary accrual models," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 107-115, DOI: http://hdl.handle.net/10.2307/24914.
• Francis, J & Hanna, JD & Vincent, L, 1996, "Causes and effects of discretionary asset write-offs," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 117-134, DOI: http://hdl.handle.net/10.2307/24914.
• Elliott, JA & Hanna, JD, 1996, "Repeated accounting write-offs and the information content of earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 135-155, DOI: http://hdl.handle.net/10.2307/24914.
• Rees, L & Gill, S & Gore, R, 1996, "An investigation of asset write-downs and concurrent abnormal accruals," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 157-169, DOI: http://hdl.handle.net/10.2307/24914.
• Wilson, GP, 1996, "Write-offs: Manipulation or impairment? Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 171-177, DOI: http://hdl.handle.net/10.2307/24914.
• Aboody, D, 1996, "Recognition versus disclosure in the oil and gas industry," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 21-32, DOI: http://hdl.handle.net/10.2307/24914.
• Hopkins, PE, 1996, "The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 33-50, DOI: http://hdl.handle.net/10.2307/24914.
• Bushman, RM & Gigler, F & Indjejikian, RJ, 1996, "A model of two-tiered financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 51-74, DOI: http://hdl.handle.net/10.2307/24914.
• Verrecchia, RE, 1996, "Discussion of a model of two-tiered financial reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 75-82, DOI: http://hdl.handle.net/10.2307/24914.
• Guay, WR & Kothari, SP & Watts, RL, 1996, "A market-based evaluation of discretionary accrual models," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue , pages 83-105, DOI: http://hdl.handle.net/10.2307/24914.
• Dumontier, P. & Raffournier, B., 1996, "Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data," Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve-, number 96.17.
• Morrill, C. & Waterhouse, J., 1996, "Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective," Papers, Laval - Faculte des sciences de administration, number 96-48.
• Van Wymeersch, C. & Wolfs, A., 1996, "La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 172.
• Casson, P., 1996, "Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument," Papers, University of Southampton - Department of Accounting and Management Science, number 96-116.
• Ahrens, T., 1996, "Talking Accounting: A Comparative Ethnography of British and German Practice," Papers, University of Southampton - Department of Accounting and Management Science, number 96-117.
• Russell, J., 1996, "A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology," Papers, University of Southampton - Department of Accounting and Management Science, number 96-121.
• Ahrens, T., 1996, "What's Wrong with Management Accounting Research? The Potential of Ethnography," Papers, University of Southampton - Department of Accounting and Management Science, number 96-124.
• Wolfe, S., 1996, "A Primer to Asset Backed Securisation (The Transformation of Risks)," Papers, University of Southampton - Department of Accounting and Management Science, number 96-131.

1995

• Corrado, Charles J & Patel, Ajay, 1995, "The Information Content of a Convertible Debt Offer Announcement," Review of Quantitative Finance and Accounting, Springer, volume 5, issue 3, pages 309-325, September.
• Corrado, Charles J & Patel, Amy, 1995, "The Information Content of a Convertible Debt Offer Announcement," Review of Quantitative Finance and Accounting, Springer, volume 5, issue 4, pages 403-418, December.
• Oriol Amat & John Blake, 1995, "The impact of post industrial society on the accounting compromise-experience in the UK and Spain," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 123, Jul.
• Oriol Amat & John Blake & Soledad Moya, 1995, "La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 181, Jul.
• Bernard, Vl & Merton, Rc & Palepu, Kg, 1995, "Mark-To-Market Accounting For Banks And Thrifts - Lessons From The Danish Experience," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 1-32, DOI: http://hdl.handle.net/10.2307/24912.
• Dye, Ra & Sridhar, Ss, 1995, "Industry-Wide Disclosure Dynamics," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 157-174, DOI: http://hdl.handle.net/10.2307/24912.
• Hand, Jrm, 1995, "1974 Lifo Excess Stock Return And Analyst Forecast Error Anomalies Revisited," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 175-191, DOI: http://hdl.handle.net/10.2307/24912.
• Mutchler, J & Shane, P, 1995, "A Comparative-Analysis Of Firms Included In And Excluded From The Naars Database," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 193-202, DOI: http://hdl.handle.net/10.2307/24912.
• Datar, Sm & Rajan, Mv, 1995, "Optimal Incentive Schemes In Bottleneck-Constrained Production Environments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 33-57, DOI: http://hdl.handle.net/10.2307/24912.
• Liu, Cc & Ryan, Sg, 1995, "The Effect Of Bank Loan Portfolio Composition On The Market Reaction To And Anticipation Of Loan Loss Provisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 77-94, DOI: http://hdl.handle.net/10.2307/24912.
• Ryan, Sg, 1995, "A Model Of Accrual Measurement With Implications For The Evolution Of The Book-To-Market Ratio," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 1, pages 95-112, DOI: http://hdl.handle.net/10.2307/24912.
• Beatty, A & Chamberlain, Sl & Magliolo, J, 1995, "Managing Financial Reports Of Commercial-Banks - The Influence Of Taxes, Regulatory Capital, And Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 231-261, DOI: http://hdl.handle.net/10.2307/24914.
• Collins, Jh & Shackelford, Da & Wahlen, Jm, 1995, "Bank Differences In The Coordination Of Regulatory Capital, Earnings, And Taxes," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 263-291, DOI: http://hdl.handle.net/10.2307/24914.
• Bushman, Rm & Indjejikian, Rj, 1995, "Voluntary Disclosures And The Trading Behavior Of Corporate Insiders," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 293-316, DOI: http://hdl.handle.net/10.2307/24914.
• Daley, La & Hughes, Js & Rayburn, Jd, 1995, "The Impact Of Earnings Announcements On The Permanent Price Effects Of Block Trades," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 317-334, DOI: http://hdl.handle.net/10.2307/24914.
• Hirst, De & Koonce, L & Simko, Pj, 1995, "Investor Reactions To Financial Analysts Research Reports," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 335-351, DOI: http://hdl.handle.net/10.2307/24914.
• Kang, Sh & Sivaramakrishnan, K, 1995, "Issues In Testing Earnings Management And An Instrumental Variable Approach," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 353-367, DOI: http://hdl.handle.net/10.2307/24914.
• Ely, Km, 1995, "Operating Lease Accounting And The Markets Assessment Of Equity Risk," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue 2, pages 397-415, DOI: http://hdl.handle.net/10.2307/24914.
• Antle, R & Fellingham, J, 1995, "Information rents and preferences among information systems in a model of resource allocation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 41-58, DOI: http://hdl.handle.net/10.2307/24913.
• Evans, JH, 1995, "Discussion of information rents and preferences among information systems in a model of resource allocation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 33, issue , pages 59-63, DOI: http://hdl.handle.net/10.2307/24913.

1994

• Melumad, Nd & Shibano, T, 1994, "The Securities-And-Exchange-Commission And The Financial-Accounting-Standards-Board - Regulation Through Veto-Based Delegation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 1-37, DOI: http://hdl.handle.net/10.2307/24913.
• Kang, Sh & Obrien, J & Sivaramakrishnan, K, 1994, "Analysts Interim Earnings Forecasts - Evidence On The Forecasting Process," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 103-112, DOI: http://hdl.handle.net/10.2307/24913.
• Skinner, Dj, 1994, "Why Firms Voluntarily Disclose Bad-News," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 38-60, DOI: http://hdl.handle.net/10.2307/24913.
• Ali, A, 1994, "The Incremental Information-Content Of Earnings, Working Capital From Operations, And Cash Flows," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 61-74, DOI: http://hdl.handle.net/10.2307/24913.
• Frost, Ca & Pownall, G, 1994, "Accounting Disclosure Practices In The United-States And The United-Kingdom," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 75-102, DOI: http://hdl.handle.net/10.2307/24913.
• Francis, J & Philbrick, D & Schipper, K, 1994, "Shareholder Litigation And Corporate Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 137-164, DOI: http://hdl.handle.net/10.2307/24912.
• Harris, Ts & Lang, M & Moller, Hp, 1994, "The Value Relevance Of German Accounting Measures - An Empirical-Analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 187-209, DOI: http://hdl.handle.net/10.2307/24912.
• Finger, Ca, 1994, "The Ability Of Earnings To Predict Future Earnings And Cash Flow," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 210-223, DOI: http://hdl.handle.net/10.2307/24912.
• Gigler, F, 1994, "Self-Enforcing Voluntary Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 224-240, DOI: http://hdl.handle.net/10.2307/24912.
• Bandyopadhyay, Sp & Hanna, Jd & Richardson, G, 1994, "Capital-Market Effects Of United-States Canada Gaap Differences," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 262-277, DOI: http://hdl.handle.net/10.2307/24912.
• Dhaliwal, Ds & Frankel, M & Trezevant, R, 1994, "The Taxable And Book Income Motivations For A Lifo Layer Liquidation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 278-289, DOI: http://hdl.handle.net/10.2307/24912.
• Elgers, Pt & Lo, Mh, 1994, "Reductions In Analysts Annual Earnings Forecast Errors Using Information In Prior Earnings And Security Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 290-303, DOI: http://hdl.handle.net/10.2307/24912.
• Joos, P & Lang, M, 1994, "The Effects Of Accounting Diversity - Evidence From The European-Union," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 141-168, DOI: http://hdl.handle.net/10.2307/24914.
• Frost, Ca, 1994, "Discussion Of The Effects Of Accounting Diversity - Evidence From The European-Union," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 169-175, DOI: http://hdl.handle.net/10.2307/24914.
• Barth, Me & Mcnichols, Mf, 1994, "Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 177-209, DOI: http://hdl.handle.net/10.2307/24914.
• Holthausen, Rw, 1994, "Discussion Of Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 211-219, DOI: http://hdl.handle.net/10.2307/24914.
• Oriol Amat & John Blake & Jack Dowds, 1994, "Issues in the use of the cash flow statement-experience in some other countries," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 75, Mar.

1993

• Easton, Pd & Zmijewski, Me, 1993, "Sec Form 10k/10q Reports And Annual-Reports To Shareholders - Reporting Lags And Squared Market Model Prediction Errors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 113-129, DOI: http://hdl.handle.net/10.2307/24910.
• Hand, Jrm, 1993, "Resolving Lifo Uncertainty - A Theoretical And Empirical Reexamination Of 1974-75 Lifo Adoptions And Nonadoptions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 21-49, DOI: http://hdl.handle.net/10.2307/24910.
• Kang, Sh, 1993, "A Conceptual-Framework For The Stock-Price Effects Of Lifo Tax Benefits," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 50-61, DOI: http://hdl.handle.net/10.2307/24910.
• Newman, P & Sansing, R, 1993, "Disclosure Policies With Multiple Users," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 92-112, DOI: http://hdl.handle.net/10.2307/24910.
• Berger, Pg, 1993, "Explicit And Implicit Tax Effects Of The Research-And-Development Tax Credit," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 131-171, DOI: http://hdl.handle.net/10.2307/24912.
• Lev, B & Thiagarajan, Sr, 1993, "Fundamental Information Analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 190-215, DOI: http://hdl.handle.net/10.2307/24912.
• Francis, J & Philbrick, D, 1993, "Analysts Decisions As Products Of A Multitask Environment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 216-230, DOI: http://hdl.handle.net/10.2307/24912.
• Lang, M & Lundholm, R, 1993, "Cross-Sectional Determinants Of Analyst Ratings Of Corporate Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 246-271, DOI: http://hdl.handle.net/10.2307/24912.
• Easton, Pd & Eddey, Ph & Harris, Ts, 1993, "An Investigation Of Revaluations Of Tangible Long-Lived Assets," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 1-38, DOI: http://hdl.handle.net/10.2307/24911.
• Gernon, H, 1993, "An Investigation Of The Reporting Of Questionable Acts In An International Setting - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 104-110, DOI: http://hdl.handle.net/10.2307/24911.
• Harris, Dg, 1993, "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 111-140, DOI: http://hdl.handle.net/10.2307/24911.
• Klassen, K & Lang, M & Wolfson, M, 1993, "Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 141-173, DOI: http://hdl.handle.net/10.2307/24911.
• Shackelford, Da, 1993, "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions And Geographic Income Shifting By Multinational-Corporations In Response To Ta," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 174-182, DOI: http://hdl.handle.net/10.2307/24911.
• Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993, "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 183-223, DOI: http://hdl.handle.net/10.2307/24911.
• Pownall, G, 1993, "The Relative Informativeness Of Accounting Disclosures In Different Countries - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 224-229, DOI: http://hdl.handle.net/10.2307/24911.
• Amir, E & Harris, Ts & Venuti, Ek, 1993, "A Comparison Of The Value-Relevance Of United-States Versus Non-United-States Gaap Accounting Measures Using Form-20-F Reconciliations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 230-264, DOI: http://hdl.handle.net/10.2307/24911.
• Pope, Pf, 1993, "A Comparison Of The Value-Relevance Of United-States Versus Non-United-States Gaap Accounting Measures Using Form-20-F Reconciliations - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 265-275, DOI: http://hdl.handle.net/10.2307/24911.
• Bernard, Vl, 1993, "An Investigation Of Revaluations Of Tangible Long-Lived Assets - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 39-45, DOI: http://hdl.handle.net/10.2307/24911.
• Boatsman, Jr & Behn, Bk & Patz, Dh, 1993, "A Test Of The Use Of Geographical Segment Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 46-64, DOI: http://hdl.handle.net/10.2307/24911.
• Saudagaran, Sm, 1993, "A Test Of The Use Of Geographical Segment Disclosures - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 65-74, DOI: http://hdl.handle.net/10.2307/24911.
• Schultz, Jj & Johnson, Da & Morris, D & Dyrnes, S, 1993, "An Investigation Of The Reporting Of Questionable Acts In An International Setting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 75-103, DOI: http://hdl.handle.net/10.2307/24911.
• Ferdinand A. Gul & William Glen & Alan Ruguang Huang, 1993, "The Effects of Environmental Uncertainty, Computer Usage, and Management Accounting Systems on Small Business," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, volume 2, issue 3, pages 251-271, Summer.

1992

• Chang, Oh & Nichols, Dr, 1992, "Tax Incentives And Capital Structures - The Case Of The Dividend Reinvestment Plan," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 109-125, DOI: http://hdl.handle.net/10.2307/24910.
• Bradbury, Me, 1992, "Voluntary Semiannual Earnings Disclosures, Earnings Volatility, Unexpected Earnings, And Firm Size," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 137-145, DOI: http://hdl.handle.net/10.2307/24910.
• Potter, G, 1992, "Accounting Earnings Announcements, Institutional Investor Concentration, And Common-Stock Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 146-155, DOI: http://hdl.handle.net/10.2307/24910.
• Wasley, Ce & Linsmeier, Tj, 1992, "A Further Examination Of The Economic Consequences Of Sfas No 2," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 156-164, DOI: http://hdl.handle.net/10.2307/24910.
• Dye, Ra, 1992, "Relative Performance Evaluation And Project Selection," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 27-52, DOI: http://hdl.handle.net/10.2307/24910.
• Janakiraman, Sn & Lambert, Ra & Larcker, Df, 1992, "An Empirical-Investigation Of The Relative Performance Evaluation Hypothesis," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 53-69, DOI: http://hdl.handle.net/10.2307/24910.
• Lanen, Wn & Larcker, Df, 1992, "Executive-Compensation Contract Adoption In The Electric Utility Industry," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 70-93, DOI: http://hdl.handle.net/10.2307/24910.
• Alford, Aw, 1992, "The Effect Of The Set Of Comparable Firms On The Accuracy Of The Price Earnings Valuation Method," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 94-108, DOI: http://hdl.handle.net/10.2307/24910.
• Francis, J & Pagach, D & Stephan, J, 1992, "The Stock-Market Response To Earnings Announcements Released During Trading Versus Nontrading Periods," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 165-184, DOI: http://hdl.handle.net/10.2307/24911.
• Freeman, Rn & Tse, Sy, 1992, "A Nonlinear Model Of Security Price Responses To Unexpected Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 185-209, DOI: http://hdl.handle.net/10.2307/24911.
• Ohlson, Ja & Shroff, Pk, 1992, "Changes Versus Levels In Earnings As Explanatory Variables For Returns - Some Theoretical Considerations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 210-226, DOI: http://hdl.handle.net/10.2307/24911.
• Teets, W, 1992, "The Association Between Stock-Market Responses To Earnings Announcements And Regulation Of Electric Utilities," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 274-285, DOI: http://hdl.handle.net/10.2307/24911.
• Ali, A & Zarowin, P, 1992, "The Role Of Earnings Levels In Annual Earnings Returns Studies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 286-296, DOI: http://hdl.handle.net/10.2307/24911.
• Cready, Wm & Mynatt, Pg, 1992, "A Comment On The Empirical Distribution Of Squared Unexpected Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 2, pages 297-302, DOI: http://hdl.handle.net/10.2307/24911.
• Bonner, Se & Davis, Js & Jackson, Br, 1992, "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 1-28, DOI: http://hdl.handle.net/10.2307/24911.
• Collins, Jh & Shackelford, Da, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 103-124, DOI: http://hdl.handle.net/10.2307/24911.
• Outslay, E, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24911.
• Boynton, Ce & Dobbins, Ps & Plesko, Ga, 1992, "Earnings Management And The Corporate Alternative Minimum Tax," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 131-153, DOI: http://hdl.handle.net/10.2307/24911.
• Gramlich, J, 1992, "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 154-160, DOI: http://hdl.handle.net/10.2307/24911.
• Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 161-185, DOI: http://hdl.handle.net/10.2307/24912.
• Omer, T, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 186-191, DOI: http://hdl.handle.net/10.2307/24912.
• Schadewald, Ms, 1992, "Expertise In Corporate-Tax Planning - The Issue Identification Phase - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 29-36, DOI: http://hdl.handle.net/10.2307/24911.
• Matsunaga, S & Shevlin, T & Shores, D, 1992, "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Versus Financial-Reporting Costs," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 37-68, DOI: http://hdl.handle.net/10.2307/24911.
• Larcker, Df, 1992, "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Vs Financial-Reporting Costs - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 69-76, DOI: http://hdl.handle.net/10.2307/24911.
• Downs, Tw & Shriver, Ka, 1992, "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 77-98, DOI: http://hdl.handle.net/10.2307/24911.