会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2000年1月、75巻1号

執筆者 タイトル
David A. Guenther
Richard C. Sansing
Valuation of the Firm in the Presence of Temporary Book-Tax Differences : The Role of Deferred Tax Assets and Liabilities
Robert J. Bloomfiedl
T. Jeffrey Wilks
Disclosure Effects in the Laboratory : Liwuidity, Depth, and the Cost of Capital
Eli Bartove
Suresh Radhakrishnan
Itzhak Krinsky
Investor Sophistication and Patterns in Stock Returns after Earnings Announcements
Rajiv D. Banker
Gordon Potter
Dhinu Srinivasan
An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures
Joseph G. Fisher
James R. Frederickson
Sean A. Peffer
Budgeting : An Experimental Investigation of the Effects of Negotiation
Karen K. Nelson Rate Regulation, Competition, and Loss Reserve Disccounting by Property-Casualty Insurers