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Content
March 2003, Volume 41, Issue 1
- 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 - 395-406 Discussion of Real Investment Implications of Employee Stock Option Exercises
by Wayne Guay - 407-439 Who Is My Peer? A Valuation‐Based Approach to the Selection of Comparable Firms
by Sanjeev Bhojraj & Charles M. C. Lee - 441-444 Discussion of Who Is My Peer? A Valuation‐Based Approach to the Selection of Comparable Firms
by Richard G. Sloan - 445-477 The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference?
by Angela K. Davis - 479-484 Discussion of The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference?
by Steven J. Monahan - 485-518 The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms
by Ellen Engel & Elizabeth A. Gordon & Rachel M. Hayes - 519-527 Discussion of The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms
by John E. Core - 529-556 Managerial Actions, Stock Returns, and Earnings: The Case of Business‐to‐Business Internet Firms
by Shivaram Rajgopal & Mohan Venkatachalam & Suresh Kotha - 557-560 Discussion of Managerial Actions, Stock Returns, and Earnings: The Case of Business‐to‐Business Internet Firms
by Merle Erickson
March 2002, Volume 40, Issue 1
- 1-20 The Determinants of the Amount of Information Disclosed about Corporate Restructurings
by Daniel A. Bens - 21-40 A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital
by Christine A. Botosan & Marlene A. Plumlee - 41-66 GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
by Mark T. Bradshaw & Richard G. Sloan - 67-83 Revenue Recognition in a Multiperiod Agency Setting
by Sunil Dutta & Xiao‐jun Zhang - 85-104 The Association between Trading Recommendations and Broker‐Analysts’ Earnings Forecasts
by Michael Eames & Steven M. Glover & Jane Kennedy - 105-134 Errors in Estimating Accruals: Implications for Empirical Research
by Paul Hribar & Daniel W. Collins - 135-172 Equity Valuation Using Multiples
by Jing Liu & Doron Nissim & Jacob Thomas - 173-204 Earnings Performance and Discretionary Disclosure
by Gregory S. Miller - 205-222 Intertemporal Tax Discontinuities
by Douglas A. Shackelford & Robert E. Verrecchia - 223-246 Retracted: Analysts’ Reactions to Earnings Preannouncement Strategies
by Hun‐Tong Tan & Robert Libby & James E. Hunton
December 2001, Volume 39, Issue 3
- 405-415 Option Value to Waiting Created by a Control Problem
by Anil Arya & Jonathan Glover - 417-434 Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
by Hollis Ashbaugh & Morton Pincus - 435-447 Auditing in the Presence of Outside Sources of Information
by Mark Bagnoli & Mark Penno & Susan G. Watts - 449-462 Misstatement Direction, Litigation Risk, and Planned Audit Investment
by Orie Barron & Jamie Pratt & James D. Stice - 463-480 Tax and Regulatory Motivations for Issuing Non‐voting, Non‐convertible Preferred Stock
by Carolyn M. Callahan & Wayne H. Shaw & William D. Terando - 481-494 Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures
by Shane S. Dikolli - 495-512 Electric Utility Stranded Costs: Valuation and Disclosure Issues
by Julia D’Souza & John Jacob - 513-534 The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution
by William L. Felix, Jr. & Audrey A. Gramling & Mario j. Maletta - 535-563 Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
by Michael Gibbins & Steven Salterio & Alan Webb - 565-582 Analyst Specialization and Conglomerate Stock Breakups
by Stuart C. Gilson & Paul M. Healy & Christopher F. Noe & Krishna G. Palepu - 583-597 Can Auditors Predict the Choices Made by Other Auditors?
by Karim Jamal & Hun‐Tong Tan - 599-617 Auditor Reputation Building
by Brian W. Mayhew - 619-641 Cost‐System Choice and Incentives—Traditional vs. Activity‐Based Costing
by Birendra Mishra & Igor Vaysman - 643-662 Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings
by Kaye J. Newberry & Dan S. Dhaliwal - 663-681 Economic Consequences of the Declining Relevance of Financial Reports
by Nishi Sinha & John Watts - 683-706 Accountability Demands and the Auditor’s Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action)
by Cynthia Williams Turner - 707-725 Mutual Fund Manager Forecasting Behavior
by Richard H. Willis
September 2001, Volume 39, Issue 2
- 197-219 Book‐to‐Market Components, Future Security Returns, and Errors in Expected Future Earnings
by Bruce K. Billings & Richard M. Morton - 221-241 A Temporal Analysis of Earnings Surprises: Profits versus Losses
by Lawrence D. Brown - 243-268 Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures
by J. Richard Dietrich & Steven J. Kachelmeier & Don N. Kleinmuntz & Thomas J. Linsmeier - 269-282 The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry
by Jennifer J. Gaver & Jeffrey S. Paterson - 283-295 Balance Sheet Management: The Case of Short‐Term Obligations Reclassified as Long‐Term Debt
by Jeffrey D. Gramlich & Mary Lea McAnally & Jacob Thomas - 297-327 The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms
by Marilyn F. Johnson & Ron Kasznik & Karen K. Nelson - 329-335 The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings
by Oliver Kim & Steve C. Lim & Kenneth W. Shaw - 337-364 Equity Risk and the Labor Stock: The Case of Union Contracts
by Joshua G. Rosett - 365-386 Reporting Discretion and Private Information Communication through Earnings
by Mandira Roy Sankar & K. R. Subramanyam - 387-404 Investor and (Value Line) Analyst Underreaction to Information about Future Earnings: The Corrective Role of Non‐Earnings‐Surprise Information
by Philip Shane & Peter Brous
June 2001, Volume 39, Issue 1
- 1-34 Analyst Coverage and Intangible Assets
by Mary E. Barth & Ron Kasznik & Maureen F. McNichols - 35-43 Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
by Timothy B. Bell & Wayne R. Landsman & Douglas A. Shackelford - 45-74 Do Analysts and Auditors Use Information in Accruals?
by Mark T. Bradshaw & Scott A. Richardson & Richard G. Sloan - 75-92 Balancing Performance Measures
by Srikant Datar & Susan Cohen Kulp & Richard A. Lambert - 93-117 An Experimental Investigation of Retention and Rotation Requirements
by Nicholas Dopuch & Ronald R. King & Rachel Schwartz - 119-134 Imperfect Information and Credible Communication
by Paul E. Fischer & Phillip C. Stocken - 135-176 Toward an Implied Cost of Capital
by William R. Gebhardt & Charles M. C. Lee & Bhaskaran Swaminathan - 177-200 Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico
by Elizabeth A. Gordon
2000, Volume 38, Issue 2
- 221-242 Is the US stock market myopic?
by Abarbanell, J & Bernard, V - 243-269 Providing managerial incentives: Cash flows versus accrual accounting
by Reichelstein, S - 271-295 Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications
by Zhang, GC - 297-328 Information technology and optimal firm structure
by Ziv, A - 329-353 Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures
by Botosan, CA & Harris, MS - 355-374 The effect of a bidding restriction on the audit services market
by Hackenbrack, K & Jensen, KL & Payne, JL - 375-386 Valuation of the components of purchased goodwill
by Henning, SL & Lewis, BL & Shaw, WH - 387-417 The Association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms
by Wong, MHF - 419-435 The role of decision strategies in understanding professionals' susceptibility to judgment biases
by Cuccia, AD & Mc Gill, GA
2000, Volume 38, Issue 1
- 1-21 Country-specific factors related to financial reporting and the value relevance of accounting data
by Ali, A & Hwang, LS - 23-44 The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation
by Chen, KCW & Schoderbek, MP - 45-70 Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates
by Francis, J & Olsson, P & Oswald, DR - 71-101 Stock returns and accounting earnings
by Liu, J & Thomas, J - 103-126 Financial packaging of IPO firms in China
by Aharony, J & Lee, CWJ & Wong, TJ - 127-148 Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity
by Beaver, WH & Ryan, SG - 149-164 Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms?
by Brown, LD & Han, JCY - 165-194 Why do audits fail? Evidence from Lincoln Savings and Loan
by Erickson, M & Mayhew, BW & Felix, WL - 195-207 The effect of the external accountant's review on the timing of adjustments to quarterly earnings
by Ettredge, ML & Simon, DT & Smith, DB & Stone, MS - 209-219 The incremental information content of SAS No. 59 going-concern opinions
by Holder-Webb, LM & Wilkins, MS
2000, Volume 38
- 1-41 Value investing: The use of historical financial statement information to separate winners from losers
by Piotroski, JD - 43-51 Discussion of value investing: The use of historical financial statement information to separate winners from losers
by Guay, W - 53-82 Hedge disclosures, future prices, and production distortions
by Kanodia, C & Mukherji, A & Sapra, H & Venugopalan, R - 83-89 Discussion of hedge disclosures, future prices, and production distortions
by Hayes, RM - 91-124 The economic consequences of increased disclosure
by Leuz, C & Verrecchia, RE - 125-136 Discussion of the economic consequences of increased disclosure
by Joos, P - 137-162 The eyeballs have it: Searching for the value in internet stocks
by Trueman, B & Wong, MHF & Zhang, XJ - 163-169 Discussion of the eyeballs have it: Searching for the value in internet stocks
by Keating, EK - 171-202 Corporate disclosure practices, institutional investors, and stock return volatility
by Bushee, BJ & Noe, CF - 203-207 Discussion of corporate disclosure practices, institutional investors, and stock return volatility
by Venkatachalam, M - 209-245 EVA versus earnings: Does it matter which is more highly correlated with stock returns?
by Garvey, GT & Milbourn, TT - 247-254 Discussion of EVA versus earnings: Does it matter which is more highly correlated with stock returns?
by Rajan, MV
1999, Volume 37, Issue 2
- 249-274 Debt-equity hybrid securities
by Engel, E & Erickson, M & Maydew, E - 275-291 Dividend taxation in firm valuation: New evidence
by Harris, TS & Kemsley, D - 293-317 Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93
by Ely, K & Waymire, G - 319-352 Have financial statements lost their relevance?
by Francis, J & Schipper, K - 353-385 The boundaries of financial reporting and how to extend them
by Lev, B & Zarowin, P - 387-413 Market rewards associated with patterns of increasing earnings
by Barth, ME & Elliott, JA & Finn, MW - 415-435 Analysts' reactions to warnings of negative earnings surprises
by Libby, R & Tan, HT - 437-449 On the theory of forecast horizon in equity valuation
by Ohlson, JA & Zhang, XJ - 451-463 Price-signal relations in an imperfectly competitive financial market with public and private information
by Manzano, C - 465-474 Acquisition and discretionary disclosure of private information and its implications for firms' productive activities
by Pae, S
1999, Volume 37, Issue 1
- 1-26 Auditors' hypothesis testing in diagnostic inference tasks
by Brown, CE & Peecher, ME & Solomon, I - 27-55 Risk, return, and moral hazard
by Demski, JS & Dye, RA - 57-81 On the association between voluntary disclosure and earnings management
by Kasznik, R - 83-100 The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments
by Bhattacharjee, S & Kida, T & Hanno, DM - 101-117 Internal controls and the detection of management fraud
by Caplan, D - 119-132 The relevance of Form 8-K reports
by Carter, ME & Soo, BS - 133-150 An empirical examination of conference calls as a voluntary disclosure medium
by Frankel, R & Johnson, M & Skinner, DJ - 151-165 Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies
by Frederickson, JR & Peffer, SA & Pratt, J - 167-189 Auditor attention to and judgments of aggressive financial reporting
by Phillips, F - 191-208 What do industry-specialist auditors know?
by Solomon, I & Shields, MD & Whittington, OR - 209-223 Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity
by Tan, HT & Kao, A - 225-238 Empirical analysis of the economic demand for auditing in the initial public offerings market
by Willenborg, M - 239-247 Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals
by Pfeiffer, RJ & Elgers, PT
1999, Volume 37
- 1-15 Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch
by Kinney, W & Libby, R - 4-4 Editor's preface
by [Anonymous] - 17-44 Intangible assets and stock prices in the pre-SEC era
by Ely, K & Waymire, G - 45-51 Discussion of intangible assets and stock prices in the pre-SEC era
by Zarowin, P - 53-87 International differences in the timeliness, conservatism, and classification of earnings
by Pope, PF & Walker, M - 89-99 Discussion of international differences in the timeliness, conservatism, and classification of earnings
by Basu, S - 101-124 The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment
by Hirst, DE & Koonce, L & Miller, J - 125-134 Discussion of the joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment
by Kennedy, J - 135-155 An experimental investigation of auditor-auditee interaction under ambiguity
by Zimbelman, MF & Waller, WS - 157-165 Discussion of an experimental investigation of auditor-auditee interaction under ambiguity
by Bloomfield, R - 167-181 The role of the manager's human capital in discretionary disclosure
by Nagar, V - 183-185 Discussion of the role of the manager's human capital in discretionary disclosure
by Kim, O - 187-214 Performance measure garbling under renegotiation in multiperiod agencies
by Demski, JS & Frimor, H - 215-221 Discussion of performance measure garbling under renegotiation in multi-period agencies
by Lambert, RA
1998, Volume 36, Issue 2
- 167-190 Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices
by Bamber, LS & Cheon, YS - 191-208 A theory of auditor resignation
by Bockus, K & Gigler, F - 209-229 Cross-jurisdictional income shifting and earnings valuation
by Collins, J & Kemsley, D & Lang, M - 231-255 Optimal exercise and the cost of granting employee stock options with a reload provision
by Hemmer, T & Matsunaga, S & Shevlin, T - 257-277 Disclosure of contingent environmental liabilities: Some unintended consequences?
by Kennedy, J & Mitchell, T & Sefcik, SE - 279-298 The effect of taxes on the structure of corporate acquisitions
by Erickson, M - 299-320 The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts
by Hayes, RM - 321-341 The effect of taxes on production location
by Kemsley, D - 343-356 Book-tax differences and internal revenue service adjustments
by Mills, LF - 357-363 Valuing the deferred tax liability
by Sansing, R - 365-378 Capital restructuring and accounting compliance costs: The case of publicly traded partnerships
by Shelley, MK & Omer, TC & Atwood, TJ
1998, Volume 36, Issue 1
- 1-32 Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System
by Cavalluzzo, KS & Ittner, CD & Larcker, DF - 33-55 Investment and disclosure: The disciplinary role of periodic performance reports
by Kanodia, C & Lee, DH - 57-70 The value of auditor assurance: Evidence from loan pricing
by Blackwell, DW & Noland, TR & Winters, DB - 71-89 Profit allocation under ancillary trade
by Christensen, J & Demski, JS - 91-110 Correlated forecast errors
by Fischer, PE & Verrecchia, RE - 111-128 The association between competition and managers' business segment reporting decisions
by Harris, MS - 129-142 A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis
by Maher, MW & Marais, ML - 143-156 The relation between going-concern opinions and the auditor's loss function
by Louwers, TJ - 157-166 Foreign tax credit limitations and capital structure decisions
by Newberry, KJ
1998, Volume 36
- 1-35 Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction
by Ittner, CD & Larcker, DF - 37-46 Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? Are analysis of customer satisfaction
by Lambert, RA - 47-75 Comprehensive income reporting and analysts' valuation judgments
by Hirst, DE & Hopkins, PE - 77-83 Discussion of comprehensive income reporting and analysts' valuation judgments
by Lipe, MG - 85-111 Accrual accounting and equity valuation
by Ohlson, JA & Zhang, XJ - 113-115 Discussion of accrual accounting and equity valuation
by Verrecchia, RE - 117-147 On the frequency, quality, and informational role of mandatory financial reports
by Gigler, F & Hemmer, T - 149-160 Discussion of on the frequency, quality, and informational role of mandatory financial reports
by Dye, RA - 161-191 The value relevance of intangibles: The case of software capitalization
by Aboody, D & Lev, B - 193-198 Discussion of the value relevance of intangibles: The case of software capitalization
by Eccher, EA - 199-233 Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates
by Barth, ME & Clinch, G - 235-247 Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates
by Easton, PD