Journal of Accounting Research 1998 |
Title | Subject | Authors |
Accrual accounting and equity valuation.(Studies on Enhancing the Financial Reporting Model)(includes appendices) | Business | Ohlson, James A., Zhang, Xiao-Jun |
A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis. | Business | Maher, Michael W., Marais, M. Laurentius |
Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction.(Studies on Enhancing the Financial Reporting Model) | Business | Ittner, Christopher D., Larcker, David F. |
A theory of auditor resignation.(includes appendix) | Business | Gigler, Frank, Bockus, Keith |
Book-tax differences and Internal Revenue Service adjustments. | Business | Mills, Lillian F. |
Capital restructuring and accounting compliance costs: the case of publicly traded partnerships.(includes appendices) | Business | Omer, Thomas C., Shelley, Marjorie K., Atwood, T.J. |
Competition, efficiency and cost allocation in government agencies: evidence on the Federal Reserve System. | Business | Ittner, Christopher D., Larcker, David F., Cavalluzzo, Ken S. |
Comprehensive income reporting and analysts' valuation judgments.(Studies on Enhancing the Financial Reporting Model)(includes appendix) | Business | Hirst, D. Eric, Hopkins, Patrick E. |
Correlated forecast errors. | Business | Fischer, Paul E., Verrechia, Robert E. |
Cross-jurisdictional income shifting and earnings valuation. | Business | Collins, Julie, Kemsley, Deen, Lang, Mark |
Customer satisfaction and future financial performance: discussion of 'Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction.'.(Studies on Enhancing the Financial Reporting Model)(response to article by Christopher Ittner and David Larcker in this issue, p. 1) | Business | Lambert, Richard A. |
Disclosure of contingent environmental liabilities: some unintended consequences? | Business | Sefcik, Stephan E., Kennedy, Jane, Mitchell, Terence |
Discretionary management earnings forecast disclosures: antecedents and outcomes associated with forecast venue and forecast specificity choices. | Business | Bamber, Linda Smith, Cheon, Youngsoon Susan |
Discussion of 'Accrual Accounting and Equity Valuation.'.(Studies on Enhancing the Financial Reporting Model)(response to article by James A. Ohlson and Xiao-Jun Zhang in this issue, p. 85) | Business | Verrecchia, Robert E. |
Discussion of 'Comprehensive Income Reporting and Analysts' Valuation Judgments.'.(Studies on Enhancing the Financial Reporting Model)(response to article by D. Eric Hirst and Patrick Hopkins in this issue, p. 47) | Business | Lipe, Marlys Gascho |
Discussion of 'On the Frequency, Quality, and Informational Role of Mandatory Financial Reports.'.(Studies on Enhancing the Financial Reporting Model)(response to article by Frank Gigler and Thomas Himmer in this issue, p. 117) | Business | Dye, Ronald A. |
Discussion of 'Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates.'.(Studies on Enhancing the Financial Reporting Model)(response to article by Mary Barth and Greg Clinch in this issue, p. 199) | Business | Easton, Peter D. |
Discussion of 'The Value Relevance of Intangibles: The Case of Software Capitalization.'.(Studies on Enhancing the Financial Reporting Model)(response to article by David Aboody and Baruch Lev in this issue, p. 161) | Business | Eccher, Elizabeth A. |
Foreign tax credit limitations and capital structure decisions. | Business | Newberry, Kate J. |
Investment and disclosure: the disciplinary role of periodic performance reports. | Business | Kanodia, Chandra, Lee, Deokheon |
On the frequency, quality, and informational role of mandatory financial reports.(Studies on Enhancing the Financial Reporting Model)(includes appendix) | Business | Hemmer, Thomas, Gigler, Frank |
Optimal exercise and the cost of granting employee stock options with a reload provision. | Business | Shevlin, Terry, Matsunaga, Steve, Hemmer, Thomas |
Profit allocation under ancillary trade. | Business | Demski, Joel S., Christensen, John |
Revalued financial, tangible, and intangible assets: associations with share prices and non-market-based value estimates.(Studies on Enhancing the Financial Reporting Model) | Business | Barth, Mary E., Clinch, Greg |
The association between competition and managers' business segment reporting decisions. | Business | Harris, Mary Stanford |
The effect of taxes on production location. | Business | Kemsley, Deen |
The effect of taxes on the structure of corporate acquisitions. | Business | Erickson, Merle |
The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecast.(includes appendix) | Business | Hayes, Rachel M. |
The relation between going-concern opinions and the auditor's loss function. | Business | Louwers, Timothy J. |
The value of auditor assurance: evidence from loan pricing. | Business | Blackwell, David W., Winters, Drew B., Noland, Thomas R. |
The value relevance of intangibles: the case of software capitalization.(Studies on Enhancing the Financial Reporting Model)(includes appendix) | Business | Lev, Baruch, Aboody, David |
Valuing the deferred tax liability.(includes appendix) | Business | Sansing, Richard |
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