Printed from https://ideas.repec.org/s/bla/joares4.html
Content
December 2007, Volume 45, Issue 5
- 1017-1053 The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
by Paul Hribar & D. Craig Nichols - 1055-1079 An Analysis of Insiders' Use of Prepaid Variable Forward Transactions
by Alan D. Jagolinzer & Steven R. Matsunaga & P. Eric Yeung - 1081-1114 Regression‐Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
by Arthur Kraft & Andrew J. Leone & Charles E. Wasley
September 2007, Volume 45, Issue 4
- 667-697 Assessing the Performance of Business Unit Managers
by Jan Bouwens & Laurence Van Lent - 699-730 Accounting Standards, Implementation Guidance, and Example‐Based Reasoning
by Shana Clor‐Proell & Mark W. Nelson - 731-769 The Allocational Effects of the Precision of Accounting Estimates
by Ronald A. Dye & Sri S. Sridhar - 771-810 The Credibility of Voluntary Disclosure and Insider Stock Transactions
by Feng Gu & John Q. Li - 811-837 How Disaggregation Enhances the Credibility of Management Earnings Forecasts
by D. Eric Hirst & Lisa Koonce & Shankar Venkataraman - 839-882 Performance Evaluations and Efficient Sorting
by Korok Ray
June 2007, Volume 45, Issue 3
- 481-513 Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions
by Sarah E. Bonner & Artur Hugon & Beverly R. Walther - 515-539 Performance Measure Congruity and the Balanced Scorecard
by Jörg Budde - 541-565 On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management
by Qi Chen & Thomas Hemmer & Yun Zhang - 567-606 Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts
by Yonca Ertimur & Jayanthi Sunder & Shyam V. Sunder - 607-628 Directional Preferences, Information Processing, and Investors' Forecasts of Earnings
by Jeffrey Hales - 629-665 What Makes a Stock Risky? Evidence from Sell‐Side Analysts' Risk Ratings
by Daphne Lui & Stanimir Markov & Ane Tamayo
May 2007, Volume 45, Issue 2
- 229-256 Market Transparency and the Accounting Regime
by Alexander Bleck & Xuewen Liu - 257-276 Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges
by Frank Gigler & Chandra Kanodia & Raghu Venugopalan - 277-287 Discussion of Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges and Market Transparency and the Accounting Regime
by Hyun Song Shin - 289-321 Which Institutional Investors Trade Based on Private Information About Earnings and Returns?
by Brian J. Bushee & Theodore H. Goodman - 323-331 Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns?
by Qi Chen - 333-371 IPO Failure Risk
by Elizabeth Demers & Philip Joos - 373-384 Discussion of IPO Failure Risk
by Peter D. Wysocki - 385-420 Accounting Information, Disclosure, and the Cost of Capital
by Richard Lambert & Christian Leuz & Robert E. Verrecchia - 421-426 Discussion of Accounting Information, Disclosure, and the Cost of Capital
by Raffi J. Indjejikian - 427-467 The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
by Stephen H. Penman & Scott A. Richardson & İrem Tuna - 469-479 Discussion of The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
by Joseph D. Piotroski
March 2007, Volume 45, Issue 1
- 1-40 Does the Pricing of Financial Reporting Quality Change Around Dividend Changes?
by Shuping Chen & Terry Shevlin & Yen H. Tong - 41-70 Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
by Vicentiu M. Covrig & Mark L. Defond & Mingyi Hung - 71-110 Wealth Transfer Effects of Analysts' Misleading Behavior
by Gus De Franco & Hai Lu & Florin P. Vasvari - 111-153 Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings
by Andrew J. Leone & Steve Rock & Michael Willenborg - 155-197 Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency
by Pierre Jinghong Liang & Xiaoyan Wen - 199-228 Understanding Stock Price Volatility: The Role of Earnings
by Gil Sadka
December 2006, Volume 44, Issue 5
- 815-848 Insider Trading and Voluntary Disclosures
by Qiang Cheng & Kin Lo - 849-887 The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises
by Jeffrey T. Doyle & Russell J. Lundholm & Mark T. Soliman - 889-929 Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure
by Omrane Guedhami & Jeffrey A. Pittman - 931-963 Auditors' Response to Political Connections and Cronyism in Malaysia
by Ferdinand A. Gul - 965-999 The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival
by Bin Ke & Yong Yu - 1001-1033 The Press as a Watchdog for Accounting Fraud
by Gregory S. Miller
September 2006, Volume 44, Issue 4
- 657-689 Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management‐Provided Information
by Shuping Chen & Dawn A. Matsumoto - 691-723 Taxes, Leverage, and the Cost of Equity Capital
by Dan Dhaliwal & Shane Heitzman & Oliver Zhen Li - 725-761 Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
by Stanimir Markov & Ane Tamayo - 763-789 Conservatism and Cross‐Sectional Variation in the Post–Earnings Announcement Drift
by Ganapathi Narayanamoorthy - 791-814 Redacted Disclosure
by Robert E. Verrecchia & Joseph Weber
June 2006, Volume 44, Issue 3
- 437-483 Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges
by Carol Ann Frost & Elizabeth A. Gordon & Andrew F. Hayes - 485-531 International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
by Luzi Hail & Christian Leuz - 533-560 Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Information
by Robert Libby & Mark W. Nelson & James E. Hunton - 561-583 Does Opinion Shopping Impair Auditor Independence and Audit Quality?
by Tong Lu - 585-618 Subjective Performance Indicators and Discretionary Bonus Pools
by Madhav V. Rajan & Stefan Reichelstein - 619-656 Founding Family Ownership and Earnings Quality
by Dechun Wang
May 2006, Volume 44, Issue 2
- 207-242 The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
by Ray Ball & Lakshmanan Shivakumar - 243-255 Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
by Wayne Guay - 257-288 Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
by Anne Beatty & Joseph Weber - 289-296 Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
by Daniel A. Bens - 297-339 An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components
by Arthur Kraft & Andrew J. Leone & Charles Wasley - 341-350 Discussion of An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components
by John E. Core - 351-379 Disclosure Risk and Price Drift
by Hyun Song Shin - 381-388 Discussion of Disclosure Risk and Price Drift
by Chandra Kanodia - 389-429 Why Do Managers Voluntarily Issue Cash Flow Forecasts?
by Charles E. Wasley & Joanna Shuang Wu - 431-436 Discussion of Why Do Managers Voluntarily Issue Cash Flow Forecasts?
by Steven J. Monahan
March 2006, Volume 44, Issue 1
- 1-28 External and Internal Pricing in Multidivisional Firms
by Tim Baldenius & Stefan Reichelstein - 29-51 Effects of Multiple Clients on the Reliability of Audit Reports
by Anne Beyer & Sri S. Sridhar - 53-83 An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
by Robert Bushman & Ellen Engel & Abbie Smith - 85-112 Volume, Opinion Divergence, and Returns: A Study of Post–Earnings Announcement Drift
by Jon A. Garfinkel & Jonathan Sokobin - 113-143 Is There a Link between Executive Equity Incentives and Accounting Fraud?
by Merle Erickson & Michelle Hanlon & Edward L. Maydew - 145-176 Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm
by Pierre Jinghong Liang & Xiao‐Jun Zhang - 177-205 Comparing the Post–Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts
by Joshua Livnat & Richard R. Mendenhall
December 2005, Volume 43, Issue 5
- 651-673 Earnings Quality, Insider Trading, and Cost of Capital
by David Aboody & John Hughes & Jing Liu - 675-708 Dividend Taxes and Implied Cost of Equity Capital
by Dan Dhaliwal & Linda Krull & Oliver Zhen Li & William Moser - 709-733 Carrot or Stick? Contract Frame and Use of Decision‐Influencing Information in a Principal‐Agent Setting
by James R. Frederickson & William Waller - 735-752 Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals
by Sanjay Kallapur & Leslie Eldenburg - 753-780 The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing
by Myungsun Kim & William Kross
September 2005, Volume 43, Issue 4
- 521-556 Inflation Illusion and Post‐Earnings‐Announcement Drift
by Tarun Chordia & Lakshmanan Shivakumar - 557-592 Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
by Cindy Durtschi & Peter Easton - 593-621 The Nature of the Interaction between Mandatory and Voluntary Disclosures
by Eti Einhorn - 623-650 Analyst Impartiality and Investment Banking Relationships
by Patricia C. O'Brien & Maureen F. Mcnichols & Lin Hsiou‐Wei
June 2005, Volume 43, Issue 3
- 343-376 The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts
by Bipin Ajinkya & Sanjeev Bhojraj & Partha Sengupta - 377-412 Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication
by Jeffrey L. Callen & Ole‐Kristian Hope & Dan Segal - 413-451 A Reexamination of the Persistence of Accruals and Cash Flows
by Jennifer Francis & Michael Smith - 453-486 The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
by Irene Karamanou & Nikos Vafeas - 487-519 Imprecision in Accounting Measurement: Can It Be Value Enhancing?
by Chandra Kanodia & Rajdeep Singh & Andrew E. Spero
May 2005, Volume 43, Issue 2
- 153-193 Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
by Mark L. Defond & Rebecca N. Hann & Xuesong Hu - 195-204 Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
by Ellen Engel - 205-243 Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
by Carol Marquardt & Christine Wiedman - 245-250 Discussion of Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
by Patricia C. O'Brien - 251-282 Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences
by Lillian F. Mills & Kaye J. Newberry - 283-290 Discussion of Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences
by Edward Maydew - 291-334 Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
by Suraj Srinivasan - 335-342 Discussion of Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
by Scott A. Richardson
March 2005, Volume 43, Issue 1
- 1-33 Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?
by Masako Darrough & Srinivasan Rangan - 35-72 Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
by Joseph P. H. Fan & T. J. Wong - 73-96 Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E‐Commerce Privacy Disclosure and Practice in the United States and the United Kingdom
by Karim Jamal & Michael Maier & Shyam Sunder - 97-131 Employee Stock Options, Equity Valuation, and the Valuation of Option Grants Using a Warrant‐Pricing Model
by Feng Li & M. H. Franco Wong - 133-151 The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct
by John D. Lyon & Michael W. Maher
December 2004, Volume 42, Issue 5
- 795-841 Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
by Mark T. Bradshaw & Brian J. Bushee & Gregory S. Miller - 843-870 Effect of Investor Speculation on Earnings Management
by Paul E. Fischer & Phillip C. Stocken - 871-893 On the Value of Transparency in Agencies with Renegotiation
by Frank B. Gigler & Thomas Hemmer - 895-927 How Informed Are Actively Trading Institutional Investors? Evidence from Their Trading Behavior before a Break in a String of Consecutive Earnings Increases
by Bin Ke & Kathy Petroni
September 2004, Volume 42, Issue 4
- 659-690 Audit Firm Portfolio Management Decisions
by Karla M. Johnstone & Jean C. Bedard - 691-730 Disclosure Quality and the Excess Value of Diversification
by Daniel A. Bens & Steven J. Monahan - 731-754 Valuation and Accounting for Inflation and Foreign Exchange
by John Hughes & Jing Liu & Mingshan Zhang - 755-793 Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
by Sattar A. Mansi & William F. Maxwell & Darius P. Miller
June 2004, Volume 42, Issue 3
- 527-560 Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis
by Jeffrey L. Callen & Dan Segal - 561-588 Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?
by William R. Kinney & Zoe‐Vonna Palmrose & Susan Scholz - 589-623 Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?
by Mark H. Lang & Karl V. Lins & Darius P. Miller - 625-658 Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
by David F. Larcker & Scott A. Richardson
May 2004, Volume 42, Issue 2
- 123-150 Firms' Voluntary Recognition of Stock‐Based Compensation Expense
by David Aboody & Mary E. Barth & Ron Kasznik - 151-158 Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense
by Catherine Schrand - 159-195 Information Transparency and Coordination Failure: Theory and Experiment
by Regina M. Anctil & John Dickhaut & Chandra Kanodia & Brian Shapiro - 197-205 Discussion of Information Transparency and Coordination Failure: Theory and Experiment
by Beverly R. Walther - 207-252 What Determines Corporate Transparency?
by Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith - 253-268 Discussion of What Determines Corporate Transparency?
by Gregory S. Miller - 269-312 Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
by Mark L. Defond & Mingyi Hung - 313-318 Discussion of Investor Protection and Corporate Governance: Evidence from CEO Turnover
by Venky Nagar - 319-355 Competitive Costs of Disclosure by Biotech IPOs
by Re‐Jin Guo & Baruch Lev & Nan Zhou - 357-364 Discussion of Competitive Costs of Disclosure by Biotech IPOs
by Paul Hribar - 365-412 Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities
by Brian J. Hall & Thomas A. Knox - 413-421 Discussion of Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities
by Rachel M. Hayes - 423-462 Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
by In‐Mu Haw & Bingbing Hu & Lee‐Seok Hwang & Woody Wu - 463-474 Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
by Peter D. Wysocki - 475-508 Disclosure Practices of Foreign Companies Interacting with U.S. Markets
by Tarun Khanna & Krishna G. Palepu & Suraj Srinivasan - 509-525 Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets
by Brian J. Bushee
March 2004, Volume 42, Issue 1
- 1-29 Why Do Managers Explain Their Earnings Forecasts?
by Stephen P. Baginski & John M. Hassell & Michael D. Kimbrough - 31-49 Efficient Manipulation in a Repeated Setting
by Joel S. Demski & Hans Frimor & David E. M. Sappington - 51-88 Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation
by Ronald A. Dye & Sri S. Sridhar - 89-120 Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
by Chandra Kanodia & Haresh Sapra & Raghu Venugopalan
December 2003, Volume 41, Issue 5
- 745-774 What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research
by Sanjeev Bhojraj & Charles M. C. Lee & Derek K. Oler - 775-796 Cooperation in the Budgeting Process
by Qi Chen - 797-836 Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?
by Artyom Durnev & Randall Morck & Bernard Yeung & Paul Zarowin - 837-866 Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts
by Sunil Dutta & Stefan Reichelstein - 867-890 The Role of Supplementary Statements with Management Earnings Forecasts
by Amy P. Hutton & Gregory S. Miller & Douglas J. Skinner
September 2003, Volume 41, Issue 4
- 581-609 Market Effects of Recognition and Disclosure
by Mary E. Barth & Greg Clinch & Toshi Shibano - 611-651 Capital Gains Taxes and Equity Trading: Empirical Evidence
by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford - 653-679 Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns
by Michael Clement & Richard Frankel & Jeffrey Miller - 681-720 Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings
by Joseph Weber & Michael Willenborg - 721-744 Evidence on the Joint Determination of Audit and Non‐Audit Fees
by Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan
June 2003, Volume 41, Issue 3
- 445-472 IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
by Christian Leuz - 445-472 IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
by Christian Leuz - 473-502 Activity‐Based Pricing in a Monopoly
by V. G. Narayanan - 503-523 Confidence and Investors' Reliance on Disciplined Trading Strategies
by Mark W. Nelson & Susan D. Krische & Robert J. Bloomfield - 525-551 The Relation Between Insider‐Trading Restrictions and Executive Compensation
by Darren T. Roulstone - 553-579 Financial Reporting Environments and International Capital Mobility
by Danqing Young & David A. Guenther
May 2003, Volume 41, Issue 2
- 163-223 The Impact of SFAS No. 131 on Information and Monitoring
by Philip G. Berger & Rebecca Hann - 225-234 Discussion of The Impact of SFAS No. 131 on Information and Monitoring
by Joseph D. Piotroski - 235-272 Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
by Ole‐Kristian Hope - 273-283 Discussion of Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
by Peter F. Pope - 285-309 Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market
by Karim Jamal & Michael Maier & Shyam Sunder - 311-315 Discussion of Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market
by Paul M. Healy - 317-345 ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
by Mark H. Lang & Karl V. Lins & Darius P. Miller - 347-362 Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
by Christian Leuz - 363-386 How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
by Mark Lang & Jana Smith Raedy & Michelle Higgins Yetman - 387-396 Discussion of How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
by Peter Joos - 397-432 Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads
by Kumar Sivakumar & Gregory Waymire - 433-444 Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads
by Sudipta Basu
March 2003, Volume 41, Issue 1
- 1-31 Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?
by Jeffery Abarbanell & Reuven Lehavy - 33-46 The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
by Christopher P. Agoglia & Thomas Kida & Dennis M. Hanno - 47-63 Are Selling, General, and Administrative Costs “Sticky”?
by Mark C. Anderson & Rajiv D. Banker & Surya N. Janakiraman - 65-88 The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
by Charles R. Enis & Bin Ke - 89-108 The Sale of Assets to Manage Earnings in Japan
by Don Herrmann & Tatsuo Inoue & Wayne B. Thomas - 109-133 Why Press Coverage of a Client Influences the Audit Opinion
by Jennifer R. Joe - 135-162 The Value Relevance of Network Advantages: The Case of E–Commerce Firms
by Shivaram Rajgopal & Mohan Venkatachalam & Suresh Kotha
December 2002, Volume 40, Issue 5
- 1275-1296 The Information in Management’s Expected Earnings Report Date: A Day Late, a Penny Short
by Mark Bagnoli & William Kross & Susan G. Watts - 1297-1329 Earnings Surprise “Materiality” as Measured by Stock Returns
by William Kinney & David Burgstahler & Roger Martin - 1331-1349 The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts
by Kimberly Moreno & Thomas Kida & James F. Smith - 1351-1376 Investor and Analyst Reactions to Earnings Announcements of Related Firms: An Empirical Analysis
by Sundaresh Ramnath
September 2002, Volume 40, Issue 4
- 965-986 Measuring Value Relevance in a (Possibly) Inefficient Market
by David Aboody & John Hughes & Jing Liu - 987-1012 Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings
by Steven Balsam & Eli Bartov & Carol Marquardt - 1013-1036 Performance Impact of the Elimination of Direct Labor Variance Reporting: A Field Study
by Rajiv D. Banker & Sarv Devaraj & Roger G. Schroeder & Kingshuk K. Sinha - 1037-1070 Incentives, Discretion, and Asset Valuation in Closed–End Mutual Funds
by Nandini Chandar & Robert Bricker - 1071-1090 Accounting Policies in Agencies with Moral Hazard and Renegotiation
by Peter Ove Christensen & Joel S. Demski & Hans Frimor - 1091-1123 Large–Sample Evidence on the Debt Covenant Hypothesis
by Ilia D. Dichev & Douglas J. Skinner - 1125-1162 Classifications Manipulation and Nash Accounting Standards
by Ronald A. Dye - 1163-1190 The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation
by Mary Margaret Frank - 1191-1217 The Cost of Employee Stock Option Grants: An Empirical Analysis
by Carol A. Marquardt - 1221-1245 Shredded Reputation: The Cost of Audit Failure
by Paul K. Chaney & Kirk L. Philipich - 1247-1274 Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
by Mark L. DeFond & K. Raghunandan & K.R. Subramanyam
June 2002, Volume 40, Issue 3
- 561-583 Earnings Predictability, Information Asymmetry, and Market Liquidity
by John Affleck‐Graves & Carolyn M. Callahan & Niranjan Chipalkatti - 585-612 Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?
by David Burgstahler & James Jiambalvo & Terry Shevlin - 613-630 Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
by John Core & Wayne Guay - 631-655 The Effect of Earnings Forecasts on Earnings Management
by Sunil Dutta & Frank Gigler - 657-676 Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment
by Peter Easton & Gary Taylor & Pervin Shroff & Theodore Sougiannis - 677-710 R&D Accounting and the Tradeoff Between Relevance and Objectivity
by Paul M. Healy & Stewart C. Myers & Christopher D. Howe - 711-726 The Association Between Activity‐Based Costing and Manufacturing Performance
by Christopher D. Ittner & William N. Lanen & David F. Larcker - 727-759 Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
by Ron Kasznik & Maureen F. McNichols - 761-796 Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?
by Michael Kirschenheiter & Nahum D. Melumad - 797-808 Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
by Wayne R. Landsman & Edward L. Maydew - 809-839 Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation
by Russell Lundholm & Linda A. Myers - 841-863 How Naïve Is the Market’s Use of Firm‐Specific Earnings Information?
by Richard R. Mendenhall - 865-881 External Monitoring of Property Appraisal Estimates and Information Asymmetry
by Karl A. Muller III & Edward J. Riedl - 883-900 Error Detection by Industry‐Specialized Teams during Sequential Audit Review
by Vincent E. Owhoso & William F. Messier, Jr. & John G. Lynch, Jr. - 901-932 Optimal Disclosure Policy in Oligopoly Markets
by Suil Pae - 933-964 Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?
by Haresh Sapra
May 2002, Volume 40, Issue 2
- 247-278 The Role of Information and Opportunism in the Choice of Buyer‐Supplier Relationships
by Stanley Baiman & Madhav V. Rajan - 279-287 Discussion of The Role of Information and Opportunism in the Choice of Buyer‐Supplier Relationships
by Chandra Kanodia - 289-312 High‐Technology Intangibles and Analysts’ Forecasts
by Orie E. Barron & Donal Byard & Charles Kile & Edward J. Riedl - 313-319 Discussion of High‐Technology Intangibles and Analysts’ Forecasts
by Elizabeth Demers - 321-346 Valuation of Internet Stocks—An IPO Perspective
by Eli Bartov & Partha Mohanram & Chandrakanth Seethamraju - 347-358 Discussion of Valuation of Internet Stocks—An IPO Perspective
by Philip G. Berger - 359-393 Real Investment Implications of Employee Stock Option Exercises
by Daniel A. Bens & Venky Nagar & M. H. Franco Wong