| The Journal of Accounting and Economics 1997 |
| Title | Subject | Authors |
| Adopting residual income-based compensation plans: do you get what you pay for? | Business | Wallace, James S. |
| An empirical study of tax audits in China on international transfer pricing. | Business | Chan, K. Hung, Chow, Lynne |
| An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes. | Business | King, Ronald R., Ingberman, Daniel E., Dupoch, Nicholas |
| A test of the free cash flow and debt monitoring hypotheses: evidence from audit pricing. | Business | Gul, Ferdinand A., Tsui, Judy S.L. |
| Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes. | Business | Eldenburg, Leslie, Kallapur, Sanjay |
| Changes in the value-relevance of earnings and book values over the past forty years. | Business | Collins, Daniel W., Maydew, Edward L., Weiss, Ira S. |
| Determinants of divisional performance evaluation practices. | Business | Keating, A. Scott |
| Disclosure policy choices of UK firms receiving modified audit reports. | Business | Frost, Carol A. |
| Does EVA beat earnings? Evidence on association with stock returns and firm values.(Economic Value Added) | Business | Biddle, Gary C., Bowen, Robert M., Wallace, James S. |
| Earnings disclosures and stockholder lawsuits. | Business | Skinner, Douglas J. |
| Earnings management to avoid earnings decreases and losses. | Business | Burgstahler, David, Dichev, Ilia |
| Estimation of benchmark performance standards: an application to public school expenditures. | Business | Dopuch, Nicholas, Gupta, Mahendra |
| Financial reporting tax costs, and book-tax conformity. | Business | Guenther, David A., Maydew, Edward L., Nutter, Sarah E. |
| Global organizations and taxes: an analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates. | Business | Collins, Julie H., Schackleford, Douglas A. |
| Institutional ownership, differential predisclosure precision and trading volume at announcement dates. | Business | Cready, William M., Utama, Siddharta |
| Management communications with securities analysts. | Business | Francis, Jennifer, Philbrick, Donna R., Hanna, J. Douglas |
| Market assessment of industry and firm earnings information. | Business | Freeman, Robert N., Ayers, Benjamin |
| Political cost incentives for earnings management in the cable television industry. | Business | Key, Kimberly Galligan |
| Pre-announcement and event-period private information. | Business | Verrecchia, Robert E., Kim, Oliver |
| Smoothing income in anticipation of future earnings. | Business | Park, Chul W., DeFond, Mark L. |
| Stock price effects of the allowance of LIFO for tax purposes. | Business | Pincus, Morton |
| Teams, repeated tasks, and implicit incentives. | Business | Arya, Anil, Glover, Jonathan, Fellingham, John |
| The conservatism principle and the asymmetric timeliness of earnings. | Business | Basu, Sudipta |
| The economic determinants of accounting choices: the unique case of equity carve-outs under SAB 51. | Business | Hand, John R.M., Skantz, Terrance R. |
| The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations. | Business | Shackelford, Douglas A., Collins, Julie H., Geisler, Greg G. |
| The information content of earnings and prices: a simultaneous equations approach. | Business | Beaver, William H., McAnally, Mary Lea, Stinson, Christopher H. |
| The valuation of the foreign income of US multinational firms: a growth opportunities perspective. | Business | Weintrop, Joseph, Bodnar, Gordon M. |
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