Accounting Review 1996 - Abstracts

Accounting Review 1996
TitleSubjectAuthors
Accounting classification and the predictive content of earnings.Business, generalSweeney, Richard J., Fairfield, Patricia M., Yohn, Teri Lombardi
Accounting system management by hospitals operating in a changing regulatory environment. (includes appendix)Business, generalEldenburg, Leslie, Soderstrom, Naomi
Allocations of sunk capacity costs and joint costs in a linear principal-agent model. (includes appendix)Business, generalHemmer, Thomas
Alternative accounting methods, information asymmetry and liquidity: theory and evidence.Business, generalBartov, Eli, Bodnar, Gordon M.
A multivariate time-series prediction model for cash-flow data.Business, generalWillinger, G. Lee, Lorek, Kenneth S.
An empirical analysis of the relation between the board of director composition and financial statement fraud.Business, generalBeasley, Mark S.
Auditors' incentives and their application of financial accounting standards. (includes appendix)Business, generalHackenbrack, Karl, Nelson, Mark W.
Corporate disclosure policy and analyst behavior.Business, generalLang, Mark H., Lundholm, Russell J.
Do stock prices fully reflect information in accruals and cash flows about future earnings?Business, generalSloan, Richard G.
Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes.Business, generalSchwartz, Kenneth B., Soo, Billy B.
Fair value accounting for commercial banks: an empirical analysis of SFAS No. 107. (Statement of Financial Accounting Standards)Business, generalNelson, Karen M.
Financial benefits from JIT adoption: effects of customer concentration and cost structure. (just-in-time)Business, generalLinsmeier, Thomas J., Balakrishnan, Ramji, Venkatachalam, Mohan
Going concern opinions and the market's reaction to bankruptcy filings.Business, generalChen, Kevin C.W., Church, Bryan K.
Individuals' perceptions and misperceptions of time series properties of quarterly earnings. (includes appendix)Business, generalHand, John R.M., Maines, Laureen A.
Market valuation of regulatory assets in public utility firms.Business, generalKhurana, Inder K., Boatsman, James R., Loudder, Martha L.
Multiperiod analysis of adoption motives: the case of SFAS No. 106. (Statement of Financial Accounting Standard)(includes appendix)Business, generalLivnat, Joshua, Amir, Eli
Reputation formation for reliable reporting: an experimental investigation.Business, generalKing, Ronald R.
Stewardship value of earnings components: additional evidence on the determinants of executive compensation.Business, generalNatarajan, Ramachandran
The economic consequences of accounting for stock splits and large stock dividends.Business, generalRimbey, James N., Millar, James A., Peterson, Craig A.
The effect of accounting aggregation on the value-relevance of financial disclosures: the case of SFAS No. 106. (Statement of Financial Accounting Standard)(includes appendix)Business, generalAmir, Eli
The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. (includes appendix)Business, generalMcDaniel, Linda S., Asare, Stephen K.
The interdependence of reporting discretion and information efficiency in laboratory markets.Business, generalBloomfield, Robert
The relation between a prior earnings forecast by management and analyst response to a current management forecast.Business, generalWilliams, Patricia A.
Uncertain precision and price reactions to information. (includes appendix)Business, generalSubramanyam, K.R.
U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. (includes appendix)Business, generalHalperin, Robert, Srinidhi, Bin
Using decision aids to improve auditors' conditional probability judgments.Business, generalNelson, Mark W., Libby, Robert, Bonner, Sarah E.
Value-relevance of banks' fair value disclosures under SFAS No. 107. (Statement of Financial Accounting Standard)Business, generalBeaver, William H., Barth, Mary E., Landsman, Wayne R.
Verification of historical cost reports. (includes appendices)Business, generalArya, Anil, Glover, Jonathan
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