Accounting Review 1990 |
Title | Subject | Authors |
Accounting changes and earnings predictability. | Business, general | Elliott, 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, general | Ohlson, James A., Harris, Trevor S. |
Accounting for futures contracts and the effect on earnings variability. | Business, general | Francis, Jennifer |
Accounting procedures, market data, cash-flow figures, and insolvency classification: the case of the insurance industry. | Business, general | BarNiv, Ran |
Accounting systems, participation in budgeting, and performance evaluation. | Business, general | Penno, Mark |
A comment on "Accounting Method Choice in the Software Industry". | Business, general | Frazier, 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, general | Englebrecht, Ted D., Seetharaman, Ananth |
Acquisition accounting method and bid premia for target firms. | Business, general | Robinson, John R., Shane, Philip B. |
A laboratory market investigation of low balling in audit pricing. | Business, general | Schatzberg, Jeffrey W. |
An experimental study of incentive pay schemes, communication, and intrafrim resource allocation. | Business, general | Waller, William S., Bishop, Rachel A. |
An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. | Business, general | Kachelmeier, Steven J., Messier, William F., Jr. |
A note on interpreting "incremental information content". | Business, general | Jennings, Ross |
A perspective on negotiation research in accounting and auditing. (A Forum on Negotiation Research in Accounting) | Business, general | Murnighan, 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, general | Tinic, Seha M. |
A reply to "A Comment on 'Accounting Method Choice in the Software Industry'". | Business, general | Trombley, 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, general | Halperin, Robert M., Lanen, William N. |
Assessing the performance of analytical procedures: a best case scenario. | Business, general | Pany, Kurt, Wheeler, Stephen |
A test of audit deterrent to financial reporting irregularities using the randomized response technique. | Business, general | Schneider, Arnold, Wilner, Neil |
A test of the extended functional fixation hypothesis. (A Forum on Market's Fixation and Accounting Numbers) | Business, general | Hand, John R.M. |
Auditing for performance evaluation. | Business, general | Penno, Mark |
Auditor's assessments of the likelihood of error explanations in analytical review. | Business, general | Heiman, Vicky B. |
Audit pricing and independence. | Business, general | Magee, Robert P., Tseng, Mei-Chiun |
Contrast coding: a refinement of ANOVA in behavioral analysis. | Business, general | Buckless, Frank A., Ravenscroft, Sue Pickard |
Determinants of actuarial cost method changes for pension accounting and funding. | Business, general | Ghicas, Dimitrios C. |
Differential market reaction to pooling and purchase methods. | Business, general | Davis, Michael L. |
Earnings expectations: the analysts' information advantage. | Business, general | Kross, William, Ro, Byung, Schroeder, Douglas |
Econometric properties of asset valuation rules under price movements and measurement errors: an empirical test. | Business, general | Hall, Thomas W., Shriver, Keith A. |
Economic sufficiency and statistical sufficiency in the aggregation of accounting signals. | Business, general | Banker, Rajiv D., Amershi, Amin H., Datar, Srikant M. |
Equity valuation and corporate control. | Business, general | DeAngelo, Linda Elizabeth |
Experience effects in auditing: the role of task-specific knowledge. | Business, general | Bonner, Sarah E. |
Factors associated with the disclosure of managers' forecasts. | Business, general | Ruland, William, Tung, Samuel, George, Nashwa E. |
Fully revealing income measurement. | Business, general | Demski, Joel S., Sappington, David E.M. |
Information Technologies and organizations. (1978 Nobel Prize winner Herbert A. Simon) (interview) | Business, general | Sunder, Shyam, Ijiri, Yuri |
Internal Revenue Service access to tax accrual workpapers: a laboratory investigation. | Business, general | Anderson, Matthew, Anderson, Urton, Helleloid, Richard, Joyce, Edward, Schadewald, Michael |
Mandatory versus voluntary disclosures: the cases of financial and real externalities. | Business, general | Dye, Ronald A. |
Market manifestation of nonpublic information prior to mergers: the effect of ownership structure. | Business, general | Haw, In-Mu, Pastena, Victor S., Lilien, Steven B. |
Measuring production efficiency in a not-for-profit setting. | Business, general | Hayes, Robert D., Millar, James A. |
Multivariate distributional properties, outliers, and transformation of financial ratios. | Business, general | Watson, Collin J. |
On assessing a firm's cash generating ability. (Small Sample Studies) | Business, general | Govindarajan, Vijay, Stephens, Ray G. |
Positive accounting theory: a ten year perspective. | Business, general | Zimmerman, Jerold L., Watts, Ross L. |
Recency effects in the auditor's belief-revision process. (Notes) | Business, general | Knechel, W. Robert, Messier, William F., Jr., Tubbs, Richard M. |
Relative measurement errors in valuing plant and equipment under current cost and replacement cost. | Business, general | Swanson, Edward P. |
Strategic considerations for unaudited account values in analytical review. | Business, general | Wild, John J., Biggs, Stanley F. |
The association between consensus of beliefs and trading activity surrounding earnings announcements. | Business, general | Ziebart, David A. |
The effect of informedness and consensus on price and volume behavior. | Business, general | Verrecchia, 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, general | Elias, Nabil |
The effects of monetary incentives on effort and decision performance: the role of cognitive characteristics. | Business, general | Pratt, Jamie, Awashti, Vidya |
The impact of different capital gains tax regimes on the lock-in effect and new risky investment decisions. | Business, general | Meade, Janet A. |
The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. | Business, general | Hassell, John M., Baginski, Stephen P. |
The relation between stock returns and accounting earnings given alternative information. | Business, general | Lipe, Robert |
The value of self-reported costs in repeated investment decisions. | Business, general | Young, Richard A., Fellingham, John C. |
Transfer pricing under bilateral bargaining. (A Forum on Negotiation Research in Accounting) | Business, general | Haka, Susan, Chalos, Peter |
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