会計学の部屋(会計、簿記、経理、税務)

Accounting Horizons
 2000年12月、14巻4号

執筆者 タイトル
Susan H.Ivancevich
Asghar Zardkooni
An Exploratory Analysis of the 1989 Accounting Firm Megamergers
Steven T.Walsh
Craig G.White
Congress's Goal of Increasing Electronic Filling : An Assessment Based on the Technology-Adoption Literature
Shane Moriarity Trends in Ethical Sanctions within the Accounting Profession
Mark S.Beasley
Joseph V.Carcello
Dana R.Hermanson
Paul D.Lapides
Fraudulent Financial Reporting : Consideration of Industry Traits and Corporate Governance Mechanisms
Mary E.Barth
Wayne R.Landsman
Richard J.Rendleman, Jr.
Implementation of an Option Pricing-Based Bond Valuation Model for Corporate Debt and Its Components
William U.Parfet Accounting Subjectivity and Earnings Management : A Preparer Perspective
AAA Committee Response to the SEC Concepts Release on International Accounting Standards
AAA Committee Response to the FASB Preliminary View : Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value