The Journal of Accounting and Economics 1999 - Abstracts

The Journal of Accounting and Economics 1999
TitleSubjectAuthors
Analyst forecast accuracy: do ability, resources, and portfolio complexity matter?BusinessClement, Michael B.
An empirical assessment of the residual income valuation model.(Conference Issue on Accounting in the Twenty-First Century)(response to J.A. Ohlson, Contemporary Accounting Research, vol. 11, 1995, p. 661)BusinessDechow, Patricia M., Sloan, Richard G., Hutton, Amy P.
An empirical examination of the relation between debt contracts and management incentives.BusinessFeltham, Gerald A., Begley, Joy
An examination of the voluntary recognition of acquired brand names in the United Kingdom.(Conference Issue on Accounting in the Twenty-First Century)BusinessMuller, Karl A., III
Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion.(Conference Issue on Accounting in the Twenty-First Century)(response to article by Mary S. Harris and Karl A. Muller III in this issue, p. 285)(International Accounting Standards)BusinessVenkatachalam, Mohan
Assessing the use of derivatives as part of a risk-management strategy.(response to article by Wayne R. Guay in this issue, p. 319)BusinessBeatty, Anne
A test of the market's mispricing of domestic and foreign earnings.BusinessThomas, Wayne B.
Autocorrelation structure of forecast errors from time-series models: Alternative assessments of the causes of post-earnings announcement drift.BusinessJacob, John, Lys, Thomas, Sabino, Jowell
Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects.(Statistical Data Included)BusinessThomas, Shawn, Ahmed, Anwer S., Takeda, Carolyn
Comments on 'An empirical assessment of the residual income valuation model'.(Conference Issue on Accounting in the Twenty-First Century)(response to article by Patricia M. Dechow, Amy P. Hutton and Richard G. Sloan in this issue, p.1)BusinessBeaver, William H.
Depreciation-policy changes: Tax, earnings management, and investment opportunity incentives.BusinessZimmerman, Jerold L., Scott Keating, A.
Disclosure and the cost of capital: a discussion.(Conference Issue on Accounting in the Twenty-First Century)(response to articles in this issue)BusinessVerrecchia, Robert E.
Disclosure requirements and stock exchange listing choice in an international context.(Conference Issue on Accounting in the Twenty-First Century)BusinessHughes, John S., Huddart, Steven, Brunnermeier, Markus
Discussion of earnings-based bonus plans and earnings management by business unit managers.(Conference Issue on Accounting in the Twenty-First Century)(response to article by Flora Guidry, Andrew Leone and Steve Rock in this issue, p. 113)BusinessHealy, Paul M.
Dynamic incentives and responsibility accounting.BusinessIndjejikian, Raffi, Nanda, Dhananjay
Earnings-based bonus plans and earnings management by business-unit managers.(Conference Issue on Accounting in the Twenty-First Century)BusinessLeone, Andrew J., Rock, Steve, Guidry, Flora
Earnings management by acquiring firms in stock for stock mergers.BusinessErickson, Merle, Wang, Shiing-wu
Evaluating the reliability of current value estimates.(Conference Issue on Accounting in the Twenty-First Century)(response to articles in this issue)BusinessSloan, Richard G.
Expertise in forecasting performance of security analysts.(Statistical Data Included)BusinessJacob, John, Neale, Margaret A., Lys, Thomas Z.
How much are differences in managerial ability worth?BusinessHayes, Rachel M., Scahefer, Scott
How well does net income measure firm performance? A discussion of two studies.(Conference Issue on Accounting in the Twenty-First Century)(response to articles in this issue)BusinessSkinner, Douglas J.
International accounting harmonization and global equity markets.(Conference Issue on Accounting in the Twenty-First Century)BusinessBarth, Mary E., Clinch, Greg, Shibano, Toshi
Introducing convexity into optimal compensation contracts.BusinessVerrecchia, Robert E., Kim, Oliver, Hemmer, Thomas
Is comprehensive income superior to net income as a measure of firm performance?(Conference Issue on Accounting in the Twenty-First Century)BusinessSubramanyam, K.R., Trezevant, Robert, Dhaliwal, Dan
Option listing and the stock-price response to earnings announcements.BusinessMendenhall, Richard R., Fehrs, Donald H.
Ownership concentration and sensitivity of executive pay to accounting performance measures: evidence from publicly and privately held companies.BusinessKe, Bin, Petroni, Kathy, Safieddine, Assem
Public information and heuristic trade.BusinessVerrecchia, Robert E., Fischer, Paul E.
Revaluations of fixed assets and future firm performance: evidence from the UK.(Conference Issue on Accounting in the Twenty-First Century)BusinessAboody, David, Kasznik, Ron, Barth, Mary E.
Share repurchases and intangible assets.BusinessKasznik, Ron, Barth, Mary E.
The 150-hour rule.BusinessLee, Chi-Wen Jevons, Liu, Chiawen, Wang, Taychang
The effect of accounting-based covenants on equity valuation.BusinessCore, John E., Schrand, Catherine M.
The effect of competition on CEO turnover.BusinessPark, Chul W., DeFond, Mark L.
The effect of reporting restructuring charges on analysts' forecast revisions and errors.BusinessChaney, Paul K., Jeter, Debra C., Hogan, Chris E.
The impact of derivatives on firm risk: an empirical examination of new derivative users.(Conference Issue on Accounting in the Twenty-First Century)BusinessGuay, Wayne R.
The impact of improved auditor independence on audit market concentration in China.BusinessWong, T.J., DeFond, Mark L., Li, Shuhua
The impact of taxes on the choice of divestiture method.BusinessVincent, Linda, Schipper, Katherine, Maydew, Edward L.
The information content of funds from operations (FFO) for real estate investment trusts (REITs).(Conference Issue on Accounting in the Twenty-First Century)BusinessVincent, Linda
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations.(Conference Issue on Accounting in the Twenty-First Century)(International Accounting Standards)BusinessHarris, Mary S., Muller, Karl A., III
The use of equity grants to manage optimal equity incentive levels.BusinessCore, John, Guay, Wayne
Use of r2 in accounting research: measuring changes in value relevance over the last four decades.BusinessBrown, Stephen, Lys, Thomas, Lo, Kin
Voluntary disclosures and insider transactions.BusinessNoe, Christopher F.
Whisper forecasts of quarterly earnings per share.(Statistical Data Included)BusinessWatts, Susan G., Beneish, Messod D., Bagnoli, Mark
Who reports earnings when reporting is optional? The market for new franchises.BusinessPrice, Renee
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