The Accounting Review
2002年1月、77巻1号
| 執筆者 | タイトル |
| Peter O. Christensen Gerald A. Feltham Martin G. H. Wu |
"Cost of Capital" in Residual Income for Performance Evaluation |
| Stephen P. Baginski John M. Hassell Michael D. Kimbrough |
The Effect of Legal Environment on Voluntary Disclosure : Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets |
| T. Jeffrey Wilks | Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review |
| Jeff P. Boone | Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values : The Roles of Measurement Error, Model MIsspecification, and TIme-Period Idiosyncrasy |
| Hollis Ashbaugh Per Olsson |
An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values |
| Morton Pincus Shivaram Rajgopal |
The Interaction between Accrual Management and Hedging : Evidence from Oil and Gas Firms |
| Michael J. Smith | EX Ante and EX Post Discretion over Arm's Length Transer Prices |
| D. Jordan Lowe Philip M. J. Reckers Stacey M. Whitecotton |
The Effects of Decision-Aid Use and Reliability on Jurors' Evaluations of Auditor Liability |
| Michael R. Kinney William F. Wempe |
Further Evidence on the Extent and Origins of JIT's Profitability Effects |
