Accounting Review 1990 - Abstracts

Accounting Review 1990
TitleSubjectAuthors
Accounting changes and earnings predictability.Business, generalElliott, John A., Philbrick, Donna R.
Accounting disclosures and the market's valuation of oil and gas properties: evaluation of market efficiency and functional fixation. (A Forum on Market's Fixation and Accounting Numbers)Business, generalOhlson, James A., Harris, Trevor S.
Accounting for futures contracts and the effect on earnings variability.Business, generalFrancis, Jennifer
Accounting procedures, market data, cash-flow figures, and insolvency classification: the case of the insurance industry.Business, generalBarNiv, Ran
Accounting systems, participation in budgeting, and performance evaluation.Business, generalPenno, Mark
A comment on "Accounting Method Choice in the Software Industry".Business, generalFrazier, Katherine Beal, Williams, Paul F., McKee, A. James, Jr.
A comment on "The Effects of the Thor Power Tool Decision on LIFO/FIFO Choice". (last-in, first-out/first-in, first-out accounting formulae)Business, generalEnglebrecht, Ted D., Seetharaman, Ananth
Acquisition accounting method and bid premia for target firms.Business, generalRobinson, John R., Shane, Philip B.
A laboratory market investigation of low balling in audit pricing.Business, generalSchatzberg, Jeffrey W.
An experimental study of incentive pay schemes, communication, and intrafrim resource allocation.Business, generalWaller, William S., Bishop, Rachel A.
An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions.Business, generalKachelmeier, Steven J., Messier, William F., Jr.
A note on interpreting "incremental information content".Business, generalJennings, Ross
A perspective on negotiation research in accounting and auditing. (A Forum on Negotiation Research in Accounting)Business, generalMurnighan, J. Keith, Bazerman, Max H.
A perspective on the stock market's fixation on accounting numbers. (A Forum on Market's Fixation and Accounting Numbers)Business, generalTinic, Seha M.
A reply to "A Comment on 'Accounting Method Choice in the Software Industry'".Business, generalTrombley, Mark A.
A reply to "A Comment on 'The Effects of the Thor Power Tool Decision on the LIFO/FIFO Choice'". (last-in, first-out/first-in, first-out accounting formulae)Business, generalHalperin, Robert M., Lanen, William N.
Assessing the performance of analytical procedures: a best case scenario.Business, generalPany, Kurt, Wheeler, Stephen
A test of audit deterrent to financial reporting irregularities using the randomized response technique.Business, generalSchneider, Arnold, Wilner, Neil
A test of the extended functional fixation hypothesis. (A Forum on Market's Fixation and Accounting Numbers)Business, generalHand, John R.M.
Auditing for performance evaluation.Business, generalPenno, Mark
Auditor's assessments of the likelihood of error explanations in analytical review.Business, generalHeiman, Vicky B.
Audit pricing and independence.Business, generalMagee, Robert P., Tseng, Mei-Chiun
Contrast coding: a refinement of ANOVA in behavioral analysis.Business, generalBuckless, Frank A., Ravenscroft, Sue Pickard
Determinants of actuarial cost method changes for pension accounting and funding.Business, generalGhicas, Dimitrios C.
Differential market reaction to pooling and purchase methods.Business, generalDavis, Michael L.
Earnings expectations: the analysts' information advantage.Business, generalKross, William, Ro, Byung, Schroeder, Douglas
Econometric properties of asset valuation rules under price movements and measurement errors: an empirical test.Business, generalHall, Thomas W., Shriver, Keith A.
Economic sufficiency and statistical sufficiency in the aggregation of accounting signals.Business, generalBanker, Rajiv D., Amershi, Amin H., Datar, Srikant M.
Equity valuation and corporate control.Business, generalDeAngelo, Linda Elizabeth
Experience effects in auditing: the role of task-specific knowledge.Business, generalBonner, Sarah E.
Factors associated with the disclosure of managers' forecasts.Business, generalRuland, William, Tung, Samuel, George, Nashwa E.
Fully revealing income measurement.Business, generalDemski, Joel S., Sappington, David E.M.
Information Technologies and organizations. (1978 Nobel Prize winner Herbert A. Simon) (interview)Business, generalSunder, Shyam, Ijiri, Yuri
Internal Revenue Service access to tax accrual workpapers: a laboratory investigation.Business, generalAnderson, Matthew, Anderson, Urton, Helleloid, Richard, Joyce, Edward, Schadewald, Michael
Mandatory versus voluntary disclosures: the cases of financial and real externalities.Business, generalDye, Ronald A.
Market manifestation of nonpublic information prior to mergers: the effect of ownership structure.Business, generalHaw, In-Mu, Pastena, Victor S., Lilien, Steven B.
Measuring production efficiency in a not-for-profit setting.Business, generalHayes, Robert D., Millar, James A.
Multivariate distributional properties, outliers, and transformation of financial ratios.Business, generalWatson, Collin J.
On assessing a firm's cash generating ability. (Small Sample Studies)Business, generalGovindarajan, Vijay, Stephens, Ray G.
Positive accounting theory: a ten year perspective.Business, generalZimmerman, Jerold L., Watts, Ross L.
Recency effects in the auditor's belief-revision process. (Notes)Business, generalKnechel, W. Robert, Messier, William F., Jr., Tubbs, Richard M.
Relative measurement errors in valuing plant and equipment under current cost and replacement cost.Business, generalSwanson, Edward P.
Strategic considerations for unaudited account values in analytical review.Business, generalWild, John J., Biggs, Stanley F.
The association between consensus of beliefs and trading activity surrounding earnings announcements.Business, generalZiebart, David A.
The effect of informedness and consensus on price and volume behavior.Business, generalVerrecchia, Robert E., Holthausen, Robert W.
The effects of financial information symmetry on conflict resolution: an experiment in the context of labor negotiations. (A Forum on Negotiation Research in Accounting)Business, generalElias, Nabil
The effects of monetary incentives on effort and decision performance: the role of cognitive characteristics.Business, generalPratt, Jamie, Awashti, Vidya
The impact of different capital gains tax regimes on the lock-in effect and new risky investment decisions.Business, generalMeade, Janet A.
The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision.Business, generalHassell, John M., Baginski, Stephen P.
The relation between stock returns and accounting earnings given alternative information.Business, generalLipe, Robert
The value of self-reported costs in repeated investment decisions.Business, generalYoung, Richard A., Fellingham, John C.
Transfer pricing under bilateral bargaining. (A Forum on Negotiation Research in Accounting)Business, generalHaka, Susan, Chalos, Peter
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