Journal of Accounting Research 1996 |
Title | Subject | Authors |
A market-based evaluation of discretionary accrual models.(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Kothari, S.P., Guay, Wayne R., Watts, Ross L. |
A model of two-tiered financial reporting. (includes appendix)(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Bushman, Robert M., Indjejikian, Raffi J., Gigler, Frank |
An investigation of asset write-downs and concurrent abnormal accruals.(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Gore, Richard, Rees, Lynn, Gill, Susan |
Causes and effects of discretionary asset write-offs.(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Francis, Jennifer, Vincent, Linda, Hanna, J. Douglas |
Disclosure choices of foreign registrants in the United States. | Business | Kinney, William R., Jr., Frost, Carol A. |
Discussion of a market-based evaluation of discretionary accrual models.(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Healy, Paul |
Discussion of a model of two-tiered financial reporting. (response to Robert M. Bushman, Frank Gigler and Raffi J. Indjejikian in this issue, p. 51)(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Verrecchia, Robert E. |
Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? (last in, first out)(includes appendix) | Business | Thompson, Robert B., II, Jennings, Ross, Simko, Paul J. |
Earnings permanence and the incremental information content of cash flows from operations. | Business | Cheng, C.S. Agnes, Schaefer, Thomas F., Liu, Chao-Shin |
Economic consequences of accounting for stock-based compensation.(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Dechow, Patricia M., Sloan, Richard G., Hutton, Amy P. |
Empirical evidence on the functional relation between audit planning and total audit effort. | Business | Davidson, Ronald A., Gist, Willie E. |
Errors in accounting estimates and their relation to audit firm type. | Business | Petroni, Kathy, Beasley, Mark |
Market reactions to differentially available information in the laboratory. | Business | Bloomfield, Robert, Libby, Robert |
Multiple control systems, accrual accounting, and earnings management. (includes appendices) | Business | Evans, John H., III, Sridhar, Sri S. |
Outcome information and the "expectation gap": the case of loss contingencies. | Business | Nelson, Mark W., Kinney, William R., Jr. |
Recognition versus disclosure in the oil and gas industry. (includes appendix)(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Aboody, David |
Repeated accounting write-offs and the information content of earnings.(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Elliott, John A., Hanna, J. Douglas |
Segment reporting to the capital market in the presence of a competitor. (includes appendix) | Business | Lundholm, Russell, Hayes, Rachel M. |
Taxes and transfer pricing: income shifting and the volume of intrafirm transfers. | Business | Jacob, John |
The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth. | Business | Penman, Stephen H. |
The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments. (includes appendix)(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Hopkins, Patrick E. |
The influence of auditors' justification processes on their decisions: a cognitive model and experimental evidence. | Business | Peecher, Mark E. |
The relation among capital markets, financial disclosure, production efficiency, and insider trading. (includes appendix) | Business | Verrecchia, Robert E., Baiman, Stanley |
The relevance of characteristics of the information environment in the selection of a proxy for the market's expectations for earnings: an extension of Brown, Richardson, and Schwager [1987]. | Business | Wiedman, Christine I. |
The use of financial accounting choice to support aggressive tax positions: public and private firms. | Business | Pratt, Jamie, Cloyd, C. Bryan, Stock, Toby |
Uncertainty resolution and the theory of depreciation measurement. (includes appendices) | Business | Ohlson, James A., Feltham, Gerald A. |
Unobservable precision choices in financial reporting. (includes appendix) | Business | Penno, Mark |
Write-offs: manipulation or impairment? (response to Jennifer Francis, J. Douglas Hanna, Linda Vincent, John A. Elliott, J. Douglas Hanna, Lynn Rees, Susan Gill and Richard Gore in this issue, pp. 117, 135 and 157)(Studies on Recognition, Measurement, and Disclosure Issues in Accounting) | Business | Wilson, G. Peter |
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