Journal of Accounting Research 1992 |
Title | Subject | Authors |
Accounting earnings announcements, institutional investor concentration, and common stock returns. (Capsules and Comments) | Business | Potter, 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) | Business | Cready, 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) | Business | Linsmeier, Thomas J., Wasley, Charles E. |
An empirical investigation of the relative performance evaluation hypothesis. (Special Section) | Business | Lambert, Richard A., Larcker, David F., Janakiraman, Surya N. |
A nonlinear model of security price responses to unexpected earnings. | Business | Freeman, Robert N., Tse, Senyo Y. |
Auditor independence, dismissal threats, and the market reaction to auditor switches. (includes appendix) | Business | Teoh, Siew Hong |
Changes versus levels in earnings as explanatory variables for returns: some theoretical considerations. | Business | Shroff, Pervin K., Ohlson, James A. |
Disqualifying dispositions of incentive stock options: tax benefits versus financial reporting costs. | Business | Shevlin, Terry, Shores, D., Matsunaga, Steve |
Earnings management and the corporate alternative minimum tax. | Business | Boynton, Charles E., Dobbins, Paul S., Plesko, George A. |
Executive compensation contract adoption in the electric utility industry. (includes appendix) (Special Section) | Business | Larcker, David F., Lanen, William N. |
Expertise in corporate tax planning: the issue identification stage. | Business | Jackson, Betty R., Bonner, Sarah E., Davis, Jon S. |
Firms' responses to anticipated reductions in tax rates: the Tax Reform Act of 1986. | Business | Scholes, Myron S., Wolfson, Mark A., Wilson, G. Peter |
Foreign tax credit limitations and preferred stock issuances. | Business | Shackelford, Douglas A., Collins, Julie H. |
Implications of seemingly irrelevant evidence in audit judgment. (Research Reports) | Business | Hackenbrack, Karl |
Incentives, effort, and the cognitive processes involved in accounting-related judgements. (Research Reports) | Business | Libby, Robert, Lipe, Marlys Gascho |
Management control systems and the implementation of strategies. (includes appendix) | Business | Rajan, Madhav V. |
Relative performance evaluation and project selection. (includes appendix) (Special Section) | Business | Dye, Ronald A. |
Tax incentives and capital structures: the case of the dividend reinvestent plan. (Research Reports) | Business | Nichols, Donald R., Chang, Otto H. |
The analytical derivation and empirical test of a tax-adjusted fundamental value model. | Business | Shriver, Keith A., Downs, Thomas W. |
The association between stock narket responses to earnings announcements and regulation of electric utilities. (Research Reports ) | Business | Teets, Walter |
The effect of the set of comparable firms on the accuracy of the price-earnings valuation method. (Research Reports) | Business | Alford, 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) | Business | Ali, Ashiq, Zarowin, Paul |
The stock market response to earnings announcements released during trading versus nontrading periods. (includes appendix) | Business | Francis, Jennifer, Stephan, Jens, Pagach, Donald |
Voluntary semiannual earnings disclosures, earnings volativity, unexpected earnings, and firm size. (Capsules and Comments) | Business | Bradbury, Michael E. |
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