| Journal of Accounting Research 2006 |
| Title | Subject | Authors |
|---|
| Accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments.(Statement of Financial Accounting Standards 142) | Business | Weber, Joseph, Beatty, Anne |
| Accounting treatment of inherent versus incentive uncertainties and the capital structure of the firm. | Business | Zhang, Xiao-Jun, Liang, Pierre Jinghong |
| An analysis of the relation between the stewardship and valuation roles of earnings. | Business | Smith, Abbie, Bushman, Robert, Engel, Ellen |
| An analysis of the theories and explanations offered for the mispricing of accruals and accrual components. | Business | Leone, Andrew J., Kraft, Arthur, Wasley, Charles |
| Auditors' response to political connections and cronyism in Malaysia.(financial reporting by political parties) | Business | Gul, Ferdinand A. |
| Comparing the post-earnings announcement drift for surprises calculated from analyst and time series forecasts. | Business | Livnat, Joshua, Mendenhall, Richard R. |
| Conservatism and cross-sectional variation in the post-earnings announcement drift.(post-earnings announcement drift) | Business | Narayanamoorthy, Ganapathi |
| Disclosure risk and price drift.(stock returns) | Business | Shin, Hyun Song |
| Discussion of accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments.(Statement of Financial Accounting Standards 142) | Business | Bens, Daniel A. |
| Discussion of an analysis of the theories and explanations offered for the mispricing of accruals and accrual components.(earnings forecast errors) | Business | Core, John E. |
| Discussion of disclosure risk and price drift.(stock price volatility) | Business | Kanodia, Chandra |
| Discussion of the role of accruals in asymmetrically timely gain and loss recognition.(financial disclosure) | Business | Guay, Wayne |
| Discussion of why do managers voluntarily issue cash flow forecasts? | Business | Monahan, Steven J. |
| Does opinion shopping impair auditor independence and audit quality?(financial misrepresentation) | Business | Lu, Tong |
| Effects of multiple clients on the reliability of audit reports.(corporate financial reporting) | Business | Sridhar, Sri S., Beyer, Anne |
| External and internal pricing in multidivisional firms. | Business | Reichelstein, Stefan, Baldenius, Tim |
| Favorable versus unfavorable recommendations: the impact on analyst access to management-provided information. | Business | Chen, Shuping, Matsumoto, Dawn A. |
| Founding family ownership and earnings quality.(organizational structure) | Business | Wang, Dechun |
| Insider trading and voluntary disclosures.(financial information disclosures) | Business | Qiang Cheng, Kin Lo |
| International differences in the cost of equity capital: do legal institutions and securities regulation matter?(disclosure requirements) | Business | Leuz, Christian, Hail, Luzi |
| Is there a link between executive equity incentives and accounting fraud? | Business | Erickson, Merle, Hanlon, Michelle, Maydew, Edward L. |
| Ownership concentration in privatized firms: the role of disclosure standards, auditor choice, and auditing infrastructure. | Business | Pittman, Jeffrey A., Guedhami, Omrane |
| Predictability in financial analyst forecast errors: learning or irrationality. | Business | Markov, Stanimir, Tamayo, Ane |
| Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information.(financial disclosure corrections) | Business | Hunton, James E., Nelson, Mark W., Libby, Robert |
| Redacted disclosure.(Securities and Exchange Commission) | Business | Verrecchia, Robert E., Weber, Joseph |
| Stock exchange disclosure and market development: an analysis of 50 international exchanges.(capital market growth) | Business | Hayes, Andrew F., Gordon, Elizabeth A., Frost, Carol Ann |
| Subjective performance indicators and discretionary bonus pools.(executive compensation) | Business | Reichelstein, Stefan, Rajan, Mahav V. |
| Taxes, leverage, and the cost of equity capital. | Business | Dhaliwal, Dan, Li, Oliver Zhen, Heitzman, Shane |
| The effects of issuing biased earnings forecasts on analysts' access to management and survival. | Business | Ke, Bin, Yong Yu |
| The extreme future stock returns following I/B/E/S earnings surprise.(unexpected earnings) | Business | Lundholm, Russell J., Soliman, Mark T., Doyle, Jeffrey T. |
| The press as a watchdog for accounting fraud. | Business | Miller, Gregory S. |
| The role of accruals in asymmetrically timely gain and loss recognition.(financial disclosure) | Business | Ball, Ray, Shivakumar, Lakshmanan |
| Volume, opinion divergence, and returns: a study of post-earnings announcement drift. | Business | Garfinkel, Jon A., Sokobin, Jonathan |
| Why do managers voluntarily issue cash flow forecasts?(financial disclosure) | Business | Wu, Joanna Shuang, Wasley, Charles E. |
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