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

1996

• Lallana Sotillos, Carlos, 1996, "La consideración contable del Impuesto sobre Sociedades," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Erkizia Olaizola, Agustín & Ibarloza Arrizabalaga, Errapel Mirena, 1996, "La casuística contable de los arrendamientos: el ejemplo de los Industrialdeak," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Comas Martínez, Jesús, 1996, "Resultado contable - Base Imponible en las Cuentas Anuales," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• 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.
• Malles Fernández, Eduardo, 1994, "La importancia del estudio de los costes empresariales en la fabricación de los productos," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• 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 Tax Rate Changes - Discussion," 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.
• Sansing, R, 1992, "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 99-102, DOI: http://hdl.handle.net/10.2307/24911.
• Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992, "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers, National Bureau of Economic Research, Inc, number 4171, Sep.
• Bala G. Dharan, 1992, "Auditing as a Signal in Small Business Lending," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, volume 2, issue 1, pages 1-11, Fall.

1991

• Kevin Keasey & Robert Watson, 1991, "An Agency Perspective of Auditor Change in Small Firms," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, volume 1, issue 1, pages 45-59, Spring.
• Tremblay, T., 1991, "A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale," Papers, Laval - Faculte des sciences de administration, number 91-10.
• Butler, Kc & Lang, Lhp, 1991, "The Forecast Accuracy Of Individual Analysts - Evidence Of Systematic Optimism And Pessimism," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 150-156, DOI: http://hdl.handle.net/10.2307/24910.
• Frost, Ca, 1991, "Loss Contingency Reports And Stock-Prices - A Replication And Extension Of Banks And Kinney," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 157-169, DOI: http://hdl.handle.net/10.2307/24910.
• Mendenhall, Rr, 1991, "Evidence On The Possible Underweighting Of Earnings-Related Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 170-179, DOI: http://hdl.handle.net/10.2307/24910.
• Easton, Pd & Harris, Ts, 1991, "Earnings As An Explanatory Variable For Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 19-36, DOI: http://hdl.handle.net/10.2307/24910.
• Ely, Km, 1991, "Interindustry Differences In The Relation Between Compensation And Firm Performance Variables," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 37-58, DOI: http://hdl.handle.net/10.2307/24910.
• Clinch, G, 1991, "Employee Compensation And Firms Research-And-Development Activity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 59-78, DOI: http://hdl.handle.net/10.2307/24910.
• Han, Jcy & Wild, Jj, 1991, "Stock-Price Behavior Associated With Managers Earnings And Revenue Forecasts," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 79-95, DOI: http://hdl.handle.net/10.2307/24910.
• King, Rr & Wallin, De, 1991, "Voluntary Disclosures When Seller Level Of Information Is Unknown," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 1, pages 96-108, DOI: http://hdl.handle.net/10.2307/24910.
• Jones, Jj, 1991, "Earnings Management During Import Relief Investigations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 193-228, DOI: http://hdl.handle.net/10.2307/24910.
• Lang, M, 1991, "Time-Varying Stock-Price Response To Earnings Induced By Uncertainty About The Time-Series Process Of Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 229-257, DOI: http://hdl.handle.net/10.2307/24910.
• Bushman, Rm, 1991, "Public Disclosure And The Structure Of Private Information Markets," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 261-276, DOI: http://hdl.handle.net/10.2307/24910.
• Indjejikian, Rj, 1991, "The Impact Of Costly Information Interpretation On Firm Disclosure Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 277-301, DOI: http://hdl.handle.net/10.2307/24910.
• Kim, O & Verrecchia, Re, 1991, "Trading Volume And Price Reactions To Public Announcements," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 302-321, DOI: http://hdl.handle.net/10.2307/24910.
• Lundholm, Rj, 1991, "Public Signals And The Equilibrium Allocation Of Private Information," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 322-349, DOI: http://hdl.handle.net/10.2307/24910.
• Walker, Kb & Mcclelland, La, 1991, "Management Forecasts And Statistical Prediction Model Forecasts In Corporate Budgeting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 371-381, DOI: http://hdl.handle.net/10.2307/24910.
• Brown, Ld & Kim, Kj, 1991, "Timely Aggregate Analyst Forecasts As Better Proxies For Market Earnings Expectations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 382-385, DOI: http://hdl.handle.net/10.2307/24910.
• Kim, Sk & Suh, Ys, 1991, "Ranking Of Accounting Information-Systems For Management Control," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 386-396, DOI: http://hdl.handle.net/10.2307/24910.
• Philbrick, Dr & Ricks, We, 1991, "Using Value Line And Ibes Analyst Forecasts In Accounting Research," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 397-417, DOI: http://hdl.handle.net/10.2307/24910.
• Swaminathan, S & Weintrop, J, 1991, "The Information-Content Of Earnings, Revenues, And Expenses," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue 2, pages 418-427, DOI: http://hdl.handle.net/10.2307/24910.
• Feroz, Eh & Park, K & Pastena, Vs, 1991, "The Financial And Market Effects Of The Secs Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 107-142, DOI: http://hdl.handle.net/10.2307/24910.
• Defond, Ml & Smith, Db, 1991, "Discussion Of The Financial And Market Effects Of The Sec Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 143-148, DOI: http://hdl.handle.net/10.2307/24910.
• Antle, R & Nalebuff, B, 1991, "Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 31-54, DOI: http://hdl.handle.net/10.2307/24910.
• Baiman, S, 1991, "Discussion Of Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 55-59, DOI: http://hdl.handle.net/10.2307/24910.

1990

• Antle, R & Fellingham, J, 1990, "Resource Rationing And Organizational Slack In A 2-Period Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 1-24, DOI: http://hdl.handle.net/10.2307/24912.
• Gibbins, M & Richardson, A & Waterhouse, J, 1990, "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 121-143, DOI: http://hdl.handle.net/10.2307/24912.
• Ou, Ja, 1990, "The Information-Content Of Nonearnings Accounting Numbers As Earnings Predictors," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 144-163, DOI: http://hdl.handle.net/10.2307/24912.
• Shores, D, 1990, "The Association Between Interim Information And Security Returns Surrounding Earnings Announcements," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 164-181, DOI: http://hdl.handle.net/10.2307/24912.
• Board, Jlg & Walker, M, 1990, "Intertemporal And Cross-Sectional Variation In The Association Between Unexpected Accounting Rates Of Return And Abnormal Returns," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 182-192, DOI: http://hdl.handle.net/10.2307/24912.
• Daly, Ba & Omer, Tc, 1990, "A Comment On A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 193-197, DOI: http://hdl.handle.net/10.2307/24912.
• Han, Jcy & Wild, Jj, 1990, "Unexpected Earnings And Intraindustry Information Transfers - Further Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 211-219, DOI: http://hdl.handle.net/10.2307/24912.
• Tse, Sy, 1990, "Lifo Liquidations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 229-238, DOI: http://hdl.handle.net/10.2307/24912.
• Healy, Pm & Palepu, Kg, 1990, "Earnings And Risk Changes Surrounding Primary Stock Offers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 25-48, DOI: http://hdl.handle.net/10.2307/24912.
• Lev, B & Penman, Sh, 1990, "Voluntary Forecast Disclosure, Nondisclosure, And Stock-Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 49-76, DOI: http://hdl.handle.net/10.2307/24912.
• Obrien, Pc, 1990, "Forecast Accuracy Of Individual Analysts In 9 Industries," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 286-325, DOI: http://hdl.handle.net/10.2307/24911.
• Balakrishnan, R & Harris, Ts & Sen, Pk, 1990, "The Predictive Ability Of Geographic Segment Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 305-325, DOI: http://hdl.handle.net/10.2307/24911.
• Francis, J, 1990, "Corporate Compliance With Debt Covenants," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 326-347, DOI: http://hdl.handle.net/10.2307/24911.
• Chandra, R & Moriarity, S & Willinger, Gl, 1990, "A Reexamination Of The Power Of Alternative Return-Generating Models And The Effect Of Accounting For Cross-Sectional Dependencies In Event Studies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 398-408, DOI: http://hdl.handle.net/10.2307/24911.
• Stickel, Se, 1990, "Predicting Individual Analyst Earnings Forecasts," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 2, pages 409-417, DOI: http://hdl.handle.net/10.2307/24911.
• Maines, La, 1990, "The Effect Of Forecast Redundancy On Judgments Of A Consensus Forecasts Expected Accuracy," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 29-47, DOI: http://hdl.handle.net/10.2307/24912.
• Lipe, Mg, 1990, "The Effect Of Forecast Redundancy On Judgments Of A Consensus Forecasts Expected Accuracy - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 48-54, DOI: http://hdl.handle.net/10.2307/24912.
• Obrien, Pc & Bhushan, R, 1990, "Analyst Following And Institutional Ownership," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 55-76, DOI: http://hdl.handle.net/10.2307/24912.
• Mcnichols, M, 1990, "Analyst Following And Institutional Ownership - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue , pages 77-82, DOI: http://hdl.handle.net/10.2307/24912.

1989

• Lobo, Gj & Mahmoud, Aaw, 1989, "Relationship Between Differential Amounts Of Prior Information And Security Return Variability," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 116-134, DOI: http://hdl.handle.net/10.2307/24912.
• Rohrbach, K & Chandra, R, 1989, "The Power Of Beaver U Against A Variance Increase In Market Model Residuals," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 145-155, DOI: http://hdl.handle.net/10.2307/24912.
• Banker, Rd & Datar, Sm, 1989, "Sensitivity, Precision, And Linear Aggregation Of Signals For Performance Evaluation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 21-39, DOI: http://hdl.handle.net/10.2307/24912.
• Demski, Js & Sappington, Dem, 1989, "Hierarchical Structure And Responsibility Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 40-58, DOI: http://hdl.handle.net/10.2307/24912.
• Chewning, G & Pany, K & Wheeler, S, 1989, "Auditor Reporting Decisions Involving Accounting Principle Changes - Some Evidence On Materiality Thresholds," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 78-96, DOI: http://hdl.handle.net/10.2307/24912.
• Landsman, Wr & Damodaran, A, 1989, "Using Shrinkage Estimators To Improve Upon Time-Series Model Proxies For The Security Markets Expectation Of Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 1, pages 97-115, DOI: http://hdl.handle.net/10.2307/24912.
• Beaver, W & Eger, C & Ryan, S & Wolfson, M, 1989, "Financial-Reporting, Supplemental Disclosures, And Bank Share Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 157-178, DOI: http://hdl.handle.net/10.2307/24912.
• Fellingham, Jc & Young, Ra, 1989, "Special Allocations, Investment Decisions, And Transactions Costs In Partnerships," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 179-200, DOI: http://hdl.handle.net/10.2307/24912.
• Lindahl, Fw, 1989, "Dynamic Analysis Of Inventory Accounting Choice," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 201-226, DOI: http://hdl.handle.net/10.2307/24912.
• Pownall, G & Waymire, G, 1989, "Voluntary Disclosure Credibility And Securities Prices - Evidence From Management Earnings Forecasts, 1969-73," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 227-245, DOI: http://hdl.handle.net/10.2307/24912.
• Lee, Cwj & Petruzzi, Cr, 1989, "Inventory Accounting Switch And Uncertainty," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 277-296, DOI: http://hdl.handle.net/10.2307/24912.
• Turner, Mj & Hilton, Rw, 1989, "Use Of Accounting Product-Costing Systems In Making Production Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 297-312, DOI: http://hdl.handle.net/10.2307/24912.
• Galai, D, 1989, "A Note On Equilibrium Warrant Pricing-Models And Accounting For Executive Stock-Options," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 313-315, DOI: http://hdl.handle.net/10.2307/24912.
• Scorgie, Me, 1989, "The Role Of Negative Numbers In The Development Of Double Entry Bookkeeping - A Comment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 316-318, DOI: http://hdl.handle.net/10.2307/24912.
• Bernard, Vl & Thomas, Jk, 1989, "Post-Earnings-Announcement Drift - Delayed Price Response Or Risk Premium," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 1-36, DOI: http://hdl.handle.net/10.2307/24910.
• Dietrich, Jr, 1989, "Voluntary Disclosure Choice And Earnings Information-Transfer - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 106-110, DOI: http://hdl.handle.net/10.2307/24910.
• Ou, Ja & Penman, Sh, 1989, "Accounting Measurement, Price Earnings Ratio, And The Information-Content Of Security Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 111-144, DOI: http://hdl.handle.net/10.2307/24910.
• Larcker, Df, 1989, "Accounting Measurement, Price Earnings Ratios, And The Information-Content Of Security Prices - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 145-152, DOI: http://hdl.handle.net/10.2307/24910.
• Lev, B, 1989, "On The Usefulness Of Earnings And Earnings Research - Lessons And Directions From 2 Decades Of Empirical-Research," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 153-192, DOI: http://hdl.handle.net/10.2307/24910.
• Patell, Jm, 1989, "On The Usefulness Of Earnings And Earnings Research - Lessons And Directions From 2 Decades Of Empirical-Research - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 193-201, DOI: http://hdl.handle.net/10.2307/24910.
• Brown, P, 1989, "Ball And Brown [1968]," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 202-217, DOI: http://hdl.handle.net/10.2307/24910.
• Marais, Ml, 1989, "Post-Earnings-Announcement Drift - Delayed Price Response Or Risk Premium - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 37-48, DOI: http://hdl.handle.net/10.2307/24910.
• Freeman, Rn & Tse, S, 1989, "The Multiperiod Information-Content Of Accounting Earnings - Confirmations And Contradictions Of Previous Earnings Reports," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 49-79, DOI: http://hdl.handle.net/10.2307/24910.
• Landsman, Wr, 1989, "The Multiperiod Information-Content Of Accounting Earnings - Confirmation And Contradictions Of Previous Earnings Reports - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 80-84, DOI: http://hdl.handle.net/10.2307/24910.
• Pownall, G & Waymire, G, 1989, "Voluntary Disclosure Choice And Earnings Information-Transfer," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue , pages 85-105, DOI: http://hdl.handle.net/10.2307/24910.

1988

• Cready, Wm, 1988, "Information Value And Investor Wealth - The Case Of Earnings Announcements," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 1, pages 1-27, DOI: http://hdl.handle.net/10.2307/24911.