The Accounting Review
2003年4月、78巻2号
執筆者 | タイトル |
Ashiq Ali Lee-Seok Hwang Mark A.Trombley |
Residual-Income-Based Valuation Predicts Future Stock Returns : Evidence on Mispricing vs. Risk Explanations |
Peter F.Chen Guochang Zhang |
Heterogeneous Investment Opportunities in Multiple-Segment Firms and the Incremental Value Relevance of Segment Accounting Data |
Andrew Ferguson Jere R.Francis Donald J.Stokes |
The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing |
Bjorn N.Jorgensen Michael T.Kirschenheiter |
Discretionary Risk Disclosures |
Krishna R.Kumar Gnanakumar Visvanathan |
The Information Content of the Deferred Tax Valuation Allowance |
John Phillips Morton Pincus Sonja Olhoft Rego |
Earnings Management : New Evidence Based on Deferred Tax Expense |
Stephen G.Ryan Paul A.Zarowin |
Why Has the Contemporaneous Linear Returns-Earnings Relation Declined? |
Karen L.Sedatole | The Effect of Measurement Alternatives on a Nonfinancial Quality Measure's forward-looking Properties |
Hun-Tong Tan Ken T.Trotman |
Reviewers' Responses to Anticipated Stylization Attempts by Prepares of Audit Workpapers |