The Accounting Review
2002年10月、77巻4号
| 執筆者 | タイトル |
| Shannon W.Anderson William N.Lanen |
Using Electronic Data Interchange (EDI) to Improve the Efficiency of Accounting Transactions |
| Lisa M.Sedor | An Explanation for Unintentional Optimism in Analysts' Earnings Forecasts |
| Messod D.Beneish Mark E.Vargus |
Insider Trading, Earnings Quality, and Accrual Mispricing |
| Eaffi J.Indjejikian Dhananjay (DJ) Nanda |
Executive Target Bonuses and What They Imply About Performance Standards |
| Orie E.Barron Donal Byard Oliver Kim |
Changes in Analysts' Information around Earnings Announcements |
| Joseph G.Fisher Laureen A.Maines Sean A.Perffer Geoffrey B.Sprinkle |
Using Budgets for Performance Evaluation : Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance |
| Anwer S.Ahmed Bruce K.Billings Richard M.Morton Mary Stanford-Harris |
The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and In Reducing Debt Costs |
| William M.Cready Dacid N.Hurtt |
Assessing Investor Response to Information Events Using Return and Volume Metrics |
| Philippe Jorion | How Informative Are Value-at-Risk Disclosures? |
| Benjamin C.Ayers C.Bryan Cloyd John R.Robinson |
The Effect of Shareholder-Level Dividend Taxes on Stock Prices : Evidence from the Revenue Reconciliation Act of 1993 |
| Annie S.McGowan Valaria P.Vendryk |
The Relation Between Cost Shifting and Segment Profitability in the Defense-Contracting Industry |
| Timothy B.Bell Wayer R.Landsman Bruce L.Miller Shu Yeh |
The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms |
| David G.Harris Jane R.Livingstone |
Federal Tax Legislation as an Implicit Contracting Cost Benchmark : The Definition of Excessive Executive Compensation |
