| Journal of Accounting Research 2005 |
| Title | Subject | Authors |
|---|
| Analyst impartiality and investment banking relationships. | Business | McNichols, Maureen F., O'Brien, Patricia C., Hsiou-Wei Lin |
| A reexamination of the persistence of accruals and cash flows. | Business | Smith, Michael, Francis, Jenifer |
| Carrot or sticks? Contract frame and use of decision-influencing information in a principal-agent setting. | Business | Frederickson, James R., Waller, William |
| Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. | Business | Srinivasan, Suraj |
| Dividend taxes and implied cost of equity capital. | Business | Dhaliwal, Dan, Krull, Linda, Li, Oliver Zhen, Moser, William |
| Does the market value financial expertise on audit committees of boards of directors? | Business | Defond, Mark L., Hann, Rebecca N., Xuesong Hu |
| Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. | Business | Joseph P.H. Fan, T.J. Wong |
| Do insiders manipulate earnings when they sell their shares in an initial public offering? | Business | Darrough, Masako, Rangan, Srinivasan |
| Domestic and foreign earnings, stock return variability, and the impact of investor sophistication. | Business | Callen, Jeffrey L., Hope, Ole-Kristian, Segal, Dan |
| Earnings management? The shapes of the frequency distribution of earnings metrics are not evidence ipso facto. | Business | Easton, Peter, Durtschi, Cindy |
| Earnings management through transaction structuring: Contingent convertible debt and diluted earnings per share. | Business | Marquardt, Carol, Wiedman, Christine |
| Earnings quality, insider trading, and cost of capital. | Business | Aboody, David, Hughes, John, Jing Liu |
| Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. | Business | Feng Li, M. H. Franco Wong |
| Enforced standards versus evolution by general acceptance: A comparative study of e-commerce privacy disclosure and practice in the United States and the United Kingdom. | Business | Jamal, Karim, Sunder, Shyam, Maier, Michael |
| Firms' off-balance sheet and hybrid debt financing: Evidence from their book-tax reporting differences. | Business | Newberry, Kaye J., Mills, Lillian F. |
| Imprecision in accounting measurement: Can it be value enhancing? | Business | Kanodia, Chandra, Singh, Rajdeep, Spero, Andrew E. |
| Inflation illusion and post-earnings-announcement drift. | Business | Chordia, Tarun, Shivakumar, Lakshmanan |
| The ability of earning to predict future operating cash flows has been increasing--Not decreasing. | Business | Kross, William, Myungsun Kim |
| The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. | Business | Vafeas, Nikos, Karamanou, Irene |
| The association between outside directors, institutional investors and the properties of management earnings forecasts. | Business | Bhojraj, Sanjeev, Sengupta, Partha, Ajinkya, Bipin |
| The importance of business risk in setting audit fees: Evidence from cases of client misconduct. | Business | Maher, Michael W., Lyon, John D. |
| The nature of the interaction between mandatory and voluntary disclosures. | Business | Einhorn, Eti |
| Uncertainty, real options, and cost behavior: Evidence from Washington State hospitals. | Business | Eldenburg, Leslie, Kallapur, Sanjay |
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