The Accounting Review
2002年、77巻 Supplement (Quality of Earnings Conference)
| 執筆者 | タイトル |
| Jan Barton Paul J.Simko |
The Balance Sheet as an Earnings Management Constraint Discussion : Mark L.DeFond |
| Patricia M.Dechow Ilia D.Dichev |
The Quality of Accruals and Earnings : The Role of Accrual Estimation Errors Discussion : Maureen F.McNichols |
| Richard M.Frankel Marilyn F.Johnson Karen K.Nelson |
The Relation between Auditors' Fees for Nonaudit Services and Earnings
Management Discussion : William R.Kinney, Jr. and Robert Libby |
| Judy Land Mark H.Lang |
Empirical Evidence on the Evolution of International Earnings Discussion : David A.Guenther |
| Linda McDaniel Roger D.Martin Laureen A.Maines |
Evaluating Financial Reporting Quality : The Effects of Financial Expertise
vs. Financial Literacy Discussion : Mark E.Peecher |
| Mark W.Nelson John A.Elliott Robin K.Tarpley |
Evidence from Auditors about Managers' and Auditors' Earnings Management
Decisions Discussion : Michael Gibbins |
