会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2002年7月、77巻3号

執筆者 タイトル
Dawin A.Matsumoto Management's Incentives to Avoid Negative Earnings Surprises
Jennifer Francis
Katherine Schipper
Linda Vincent
Expanded Disclosures and the Increased Usefulness of Earnings Announcements
Annel L.Beatty
Bin Ke
Kathy R.Petroni
Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
Steven J.Kachelmeier
Kristy L.Towey
Negotiated Transfer Pricing : Is Fairness Easier Said Than Done?
John H,Evans V
Sri S.Sridhar
Disclosure-Disciplining Mechanisms : Capital Markets, Product Markets, and Shareholder Litigation
John E.Core
Wayer R.Guay
S.P.Kothari
The Economic Dilution of Employee Stock Option : Diluted EPS for Valuation and Financial Reporting
Susan Cohen Kulp The Effect of Information Precision and Information Reliability on Manufacturer-Retailer Relationships
William R.Baber
Patricia L.Daniel
Andrea A. Roberts
Compensation to Managers of Charitable Organizations : An Empirical Study of the Role of Accounting Measures of Program Activities