Journal of Accounting Research 1992 - Abstracts

Journal of Accounting Research 1992
TitleSubjectAuthors
Accounting earnings announcements, institutional investor concentration, and common stock returns. (Capsules and Comments)BusinessPotter, Gordon
A comment on the empirical distribution of squared unexpected returns. (comment on article by G.J. Lobo and A.A.W. Mahmoud, Journal of Accounting Research, vol. 27, p. 116, 1989) (Capsules and Comments)BusinessCready, William M., Mynatt, Patricia G.
A further examination of the economic consequences of SFAS no. 2. (Statement of Financial Accounting Standards No. 2) (Capsules and Comments)BusinessLinsmeier, Thomas J., Wasley, Charles E.
An empirical investigation of the relative performance evaluation hypothesis. (Special Section)BusinessLambert, Richard A., Larcker, David F., Janakiraman, Surya N.
A nonlinear model of security price responses to unexpected earnings.BusinessFreeman, Robert N., Tse, Senyo Y.
Auditor independence, dismissal threats, and the market reaction to auditor switches. (includes appendix)BusinessTeoh, Siew Hong
Changes versus levels in earnings as explanatory variables for returns: some theoretical considerations.BusinessShroff, Pervin K., Ohlson, James A.
Disqualifying dispositions of incentive stock options: tax benefits versus financial reporting costs.BusinessShevlin, Terry, Shores, D., Matsunaga, Steve
Earnings management and the corporate alternative minimum tax.BusinessBoynton, Charles E., Dobbins, Paul S., Plesko, George A.
Executive compensation contract adoption in the electric utility industry. (includes appendix) (Special Section)BusinessLarcker, David F., Lanen, William N.
Expertise in corporate tax planning: the issue identification stage.BusinessJackson, Betty R., Bonner, Sarah E., Davis, Jon S.
Firms' responses to anticipated reductions in tax rates: the Tax Reform Act of 1986.BusinessScholes, Myron S., Wolfson, Mark A., Wilson, G. Peter
Foreign tax credit limitations and preferred stock issuances.BusinessShackelford, Douglas A., Collins, Julie H.
Implications of seemingly irrelevant evidence in audit judgment. (Research Reports)BusinessHackenbrack, Karl
Incentives, effort, and the cognitive processes involved in accounting-related judgements. (Research Reports)BusinessLibby, Robert, Lipe, Marlys Gascho
Management control systems and the implementation of strategies. (includes appendix)BusinessRajan, Madhav V.
Relative performance evaluation and project selection. (includes appendix) (Special Section)BusinessDye, Ronald A.
Tax incentives and capital structures: the case of the dividend reinvestent plan. (Research Reports)BusinessNichols, Donald R., Chang, Otto H.
The analytical derivation and empirical test of a tax-adjusted fundamental value model.BusinessShriver, Keith A., Downs, Thomas W.
The association between stock narket responses to earnings announcements and regulation of electric utilities. (Research Reports )BusinessTeets, Walter
The effect of the set of comparable firms on the accuracy of the price-earnings valuation method. (Research Reports)BusinessAlford, Andrew W.
The role of earnings levels in annual earnings-returns studies. (comment on article by P.D. Easton and T.S. Harris, Journal of Accounting Research, p. 19, 1991) (Capsules and Comments)BusinessAli, Ashiq, Zarowin, Paul
The stock market response to earnings announcements released during trading versus nontrading periods. (includes appendix)BusinessFrancis, Jennifer, Stephan, Jens, Pagach, Donald
Voluntary semiannual earnings disclosures, earnings volativity, unexpected earnings, and firm size. (Capsules and Comments)BusinessBradbury, Michael E.
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