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Content
June 2001, Volume 6, Issue 2
- 229-265 When Capital Follows Profitability: Non-linear Residual Income Dynamics
by Gary C. Biddle & Peter Chen & Guochang Zhang - 267-274 Discussion of: “When Capital Follows Profitability: Non-linear Residual Income Dynamics”
by Peter Easton - 275-297 The Aggregation and Valuation of Deferred Taxes
by Eli Amir & Michael Kirschenheiter & Kristen Willard - 299-304 Discussion of: “On the Aggregation and Valuation of Deferred Taxes”
by Russell J. Lundholm - 305-329 Back to Basics: Forecasting the Revenues of Internet Firms
by Brett Trueman & M. H. Franco Wong & Xiao-Jun Zhang - 331-359 A Rude Awakening: Internet Shakeout in 2000
by Elizabeth Demers & Baruch Lev - 361-364 Discussion of “Back to Basics: Forecasting the Revenues of Internet Firms” and “A Rude Awakening: Internet Shakeout in 2000”
by Stephen H. Penman
March 2001, Volume 6, Issue 1
- 5-6 Editorial
by Stefan Reichelstein - 7-28 Incentive Efficiency of Stock versus Options
by Gerald A. Feltham & Martin G. H. Wu - 29-52 The Demand for Accounting Conservatism for Management Control
by Young K. Kwon & D. Paul Newman & Yoon S. Suh - 53-76 Dividend Covenants and Income Measurement
by Frøystein Gjesdal & Rick Antle - 77-108 Renegotiation and Relative Performance Evaluation: Why an Informative Signal May Be Useless
by Andrew Tzelung Yim - 109-154 Ratio Analysis and Equity Valuation: From Research to Practice
by Doron Nissim & Stephen H. Penman
December 2000, Volume 5, Issue 4
- 281-300 Permanent and Transitory Earnings, Accounting Recording Lag, and the Earnings Coefficient
by Peter Easton & Pervin Shroff & Gary Taylor - 301-329 Market Performance Measures and Disclosure of Private Management Information in Capital Markets
by Peter O. Christensen & Gerald A. Feltham - 331-350 Information Sharing in the Presence of Preemptive Incentives: Economic Consequences of Mandatory Disclosure
by Suil Pae - 351-375 Reputation Without Repeated Interaction: A Role for Public Disclosures
by Steven T. Schwartz & Richard A. Young & Kristina Zvinakis
September 2000, Volume 5, Issue 3
- 197-216 Negotiated Transfer Pricing, Specific Investment, and Optimal Capacity Choice
by Stefan Wielenberg - 217-233 Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995
by Marilyn F. Johnson & Ron Kasznik & Karen K. Nelson - 235-257 The Stock Price Impact of Mandated Accounting Charges on Rate-Regulated Firms
by Julia D'Souza - 259-272 Analyst Forecasting Ability and the Stock Price Reaction to Forecast Revisions
by Chul W. Park & Earl K. Stice
June 2000, Volume 5, Issue 2
- 95-125 Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
by Kathy R. Petroni & Stephen G. Ryan & James M. Wahlen - 127-153 Information Asymmetry, Investment Horizons, and the Dual Role of Public Announcements
by Gilad Livne - 155-190 Public Reports, Information Acquisition by Investors, and Management Incentives
by Gerald A. Feltham & Martin G. H. Wu
March 2000, Volume 5, Issue 1
- 5-26 Earnings Preannouncement Strategies
by Leonard C. Soffer & S. Ramu Thiagarajan & Beverly R. Walther - 27-56 Intrafirm Trade, Bargaining Power, and Specific Investments
by Tim Baldenius - 57-85 Competitive Effects of Disclosure in a Strategic Entry Model
by Yuhchang Hwang & Alison J. Kirby
January 2000, Volume 4, Issue 1
- 5-13 The Impact of Capacity Costs on Bidding Strategies in Procurement Auctions
by Jörg Budde & Robert F. Göx - 15-43 Measurement Errors and Information Content of Segment Reporting
by Dan Givoly & Carla Hayn & Julia D'Souza - 45-60 Managing Employee Compensation Risk
by Paul E. Fischer
December 1999, Volume 4, Issue 3
- 143-143 Editorial
by Stefan Reichelstein - 145-162 On Transitory Earnings
by James A. Ohlson - 163-167 Discussion of “On Transitory Earnings”
by William H. Beaver - 169-195 Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation
by Dennis Chambers & Ross Jennings & Robert B. Thompson - 197-203 Discussion of “Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation”
by Jeffery Abarbanell - 205-229 Accruals, Cash Flows, and Equity Values
by Mary E. Barth & William H. Beaver & John R. M. Hand & Wayne R. Landsman - 231-234 Discussion of “Accruals, Cash Flows and Equity Values”
by Richard G. Sloan - 235-258 Asset Valuation and Performance Measurement in a Dynamic Agency Setting
by Sunil Dutta & Stefan Reichelstein - 259-264 Discussion of “Asset Valuation and Performance Measurement in a Dynamic Agency Setting”
by Richard A. Lambert - 265-292 Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective
by Nahum D. Melumad & Guy Weyns & Amir Ziv - 293-297 Discussion of “Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective”
by Chandra Kanodia - 299-326 The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms
by Anne Beatty & David G. Harris - 327-329 Discussion of “The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms”
by Douglas A. Shackelford
June 1999, Volume 4, Issue 2
- 67-91 Negotiated versus Cost-Based Transfer Pricing
by Tim Baldenius & Stefan Reichelstein & Savita A. Sahay - 93-117 Business Cycles and the Relation between Security Returns and Earnings
by Marilyn F. Johnson - 119-134 Relationship-Specific Investments and the Transfer Pricing Paradox
by Richard Sansing
December 1998, Volume 3, Issue 4
- 327-346 Stock Price Behavior Around Announcements of Write-Offs
by Eli Bartov & Frederick W. Lindahl & William E. Ricks - 347-363 Is there Information in an Earnings Announcement Delay?
by Joy Begley & Paul E. Fischer - 365-385 The Effects of Business Risk on Audit Pricing
by John Morgan & Phillip Stocken
September 1998, Volume 3, Issue 3
- 231-259 Optimal Cost Targets and Incentives for Acquiring Expertise
by Stanley Baiman & Madhav V. Rajan - 261-287 Investor Sophistication and Voluntary Disclosures
by Ronald A. Dye - 289-320 Welfare Effects of Timely Reporting
by Mitchell A. Farlee
March 1998, Volume 3, Issue 1
- 7-34 Earnings Management and the Revelation Principle
by Anil Arya & Jonathan Glover & Shyam Sunder - 35-40 Discussion of “Earnings Management and the RevelationPrinciple”
by Amir Ziv - 41-68 Brand Values and Capital Market Valuation
by Mary E. Barth & Michael B. Clement & George Foster & Ron Kasznik - 69-71 Discussion of “Brand Values and Capital Market Valuation”
by James A. Ohlson - 73-95 The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers
by William H. Beaver & Maureen F. McNichols - 97-102 Discussion of “The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers”
by David Burgstahler - 103-130 An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry
by Thomas D. Fields & Srinivasan Rangan & S. Ramu Thiagarajan - 131-135 Discussion of “Evaluating Non-GAAP Performance Measures in the REIT Industry”
by Richard Sloan - 137-167 Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure
by Sarah C. Tasker - 169-173 Discussion of “Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure”
by Mark Lang - 175-208 Are Accruals during Initial Public Offerings Opportunistic?
by Siew Hong Teoh & T. J. Wong & Gita R. Rao - 209-221 Discussion of “Are Accruals during Initial Public Offerings Opportunistic?”
by M. D. Beneish
December 1998, Volume 2, Issue 4
- 303-323 A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model
by Stephen H. Penman - 325-351 The Relation between Stock Prices and Accounting Information
by Susan Riffe & Rex Thompson - 353-381 The Effect of Alternative Judicial Systems and Settlement on Auditing
by Reed Smith & Donald Tidrick
September 1998, Volume 2, Issue 3
- 207-229 The Asymptotic Optimality of Residual Income Maximization
by Regina M. Anctil & James S. Jordan & Arijit Mukherji - 231-264 Activity-Based Costing for Economic Value Added®
by Regina M. Anctil & James S. Jordan & Arijit Mukherji - 265-293 Cross-Subsidization, Cost Allocation, and Tacit Coordination
by John S. Hughes & Jennifer L. Kao
June 1997, Volume 2, Issue 2
- 123-155 Sequential Communication in Agencies
by Peter Ove Christensen & Gerald A. Feltham - 157-180 Investment Decisions and Managerial Performance Evaluation
by Stefan Reichelstein - 181-199 Managerial Disclosures and Shareholder Litigation
by Brett Trueman
March 1997, Volume 2, Issue 1
- 7-34 On Cost Tradeoffs Between Conservative and Market Value Accounting
by Joseph Bachar & Nahum D. Melumad & Guy Weyns - 35-64 Factors Influencing Firms' Disclosures about Environmental Liabilities
by Mary E. Barth & Maureen F. McNichols & G. Peter Wilson - 65-87 Product Costing in the Presence of Endogenous Subcost Functions
by John Christensen & Joel S. Demski - 89-114 The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments
by Eric Noreen & Naomi Soderstrom