Accounting Review 1995 - Abstracts

Accounting Review 1995
TitleSubjectAuthors
Debiasing the curse of knowledge in audit judgment.Business, generalKennedy, Jane
Detecting earnings management.Business, generalDechow, Patricia M., Sloan, Richard G., Sweeney, Amy P.
Determinants of the choice between partial and comprehensive income tax allocation: the case of the domestic international sales corporation.Business, generalGupta, Sanjay
Differential price and volume reactions to accounting earnings announcements.Business, generalBamber, Linda Smith, Cheon, Youngsoon Susan
Discretionary disclosure and external financing.Business, generalMcNichols, Maureen, Frankel, Richard, Wilson, G. Peter
Discretion vs. uniformity: choices among GAAP. (generally accepted accounting principles)(includes appendix)Business, generalVerrecchia, Robert E., Dye, Ronald A.
Equity price reaction to the pronouncements related to accounting for income taxes.Business, generalEspahbodi, Hassan, Espahbodi, Pouran, Tehranian, Hassan
Executive bonus plans and accounting trade-offs: the case of the oil and gas industry, 1985-86.Business, generalChen, Kevin C.W., Lee, Chi-Wen Jevons
Imperfect competition in audit markets and its effect on the demand for audit-related services. (includes appendix)Business, generalPenno, Mark, Gigler, Frank
Knowledge structure and the estimation of conditional probabilities in audit planning. (includes appendices)Business, generalNelson, Mark W., Libby, Robert, Bonner, Sarah E.
Measuring the impact of product mix heterogeneity on manufacturing overhead cost.Business, generalAnderson, Shannon W.
Predicting long-term stock return volatility: implications for accounting and valuation of equity derivatives.Business, generalBoatsman, James R., Alford, Andrew W.
SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans.Business, generalNichols, William D., Mittelstaedt, H. Fred, Regier, Philip R.
Solicitation and auditor reporting decisions.Business, generalJeter, Debra C., Shaw, Pamela Erickson
Specific investment under negotiated transfer pricing: an efficiency result. (includes appendix)Business, generalReichelstein, Stefan, Edlin, Aaron S.
Staffing assignments for judgment-oriented audit tasks: the effects of structured audit technology and environment.Business, generalPrawitt, Douglas F.
Strategic dependence and inherent risk assessments. (includes appendix)Business, generalBloomfield, Robert
The ability of professional standards to mitigate aggressive reporting. (includes appendices)Business, generalHackenbrack, Karl, Cuccia, Andrew D., Nelson, Mark W.
The effects of financial reporting costs on the use of employee stock options. (includes appendix)Business, generalMatsunaga, Steven R.
The effects of horizontal and exchange inequity on tax reporting decisions.Business, generalKim, Chung K., Evans, John H., III, Moser, Donald V.
The effects of income and consumption tax regimes and future tax rate uncertainty on proportional savings and risk-taking.Business, generalMeade, Janet A.
The effects of time pressure and knowledge on key word selection behavior in tax research. (includes appendices)Business, generalSpilker, Brian C.
The incremental information content of capital expenditures. (includes appendix)Business, generalKim, Sungsoo, Kerstein, Joseph
The informational advantages of discretionary bonus schemes. (includes appendix)Business, generalBaiman, Stanley, Rajan, Madhav V.
The objectivity of accountants' litigation support judgments.Business, generalPonemon, Lawrence A.
The resolution of technical default.Business, generalBeneish, Messod D., Press, Eric
The usefulness of hybrid security classifications: evidence from redeemable preferred stock.Business, generalWarfield, Terry D., Kimmel, Paul
To warn or not to warn: management disclosures in the face of an earnings surprise.Business, generalLev, Baruch, Kasznik, Ron
Trading volume and belief revisions that differ among individual analysts. (includes appendix)Business, generalBarron, Orie E.
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