会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2001年10月、76巻4号

執筆者 タイトル
Frank B. Gigler
Thomas Hemmer
Conservatism, Optimal Disclosure Policy, and The Timeliness of Financial Reorts
Venky Nagar
Madhav V. Rajan
The Revenue Implications of Financial and Operational Measures of Product Quality
Anne Beatty
David G. Harris
Intra-Group, Interstate Strategic Income Management for Tax, Financial Reporting, and Regulatory Purposes
John H. Evans V
R. Lynn Hannan
Ranjani Krishnan
Donald V. Moser
Honesty in Managerial Reporting
Joan L. Luft
Michael D. Shields
Why Does Fixation Persist? Experimental Evidence on The Judgment Performance Effrcts of Expensing Intangibles
Mark R. Huson
Thomas W. Scott
Heather A. Wier
Earnings Dilution and the Ecplanatory Power of Earnings for Returns
Pieter T. Elgers
May J. Pfeiffer, Jr.
Delayed Security Price Adjustments to Financial Analysts' Forecasts of Annual Earnings
Oliver Kim
Robert E. Verrecchia
The Relation among Disclosure, Returns, and Trading Volume Information
Bin Ke Taxes as a Determinant of Managerial Compensation in Privately Held Insurance Companies
Frank D. Hodge Hyperlinking Unaudited Information to Audited Financial Statements : Effects on Investor Judgments