The Accounting Review
2004年4月、79巻2号
| 執筆者 | タイトル |
| David Aboody Mary E.Barth Ron Kasznik |
SFAS No.123 Stock-Based Compensation Expense and Equity Market Values |
| Jean C.Bedard Karla M.Johnstone |
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions |
| Shijun Cheng | R&D Expenditures and CEO Compensation |
| Peter M.Clarkson Yue Li Gordon D.Richardson |
The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies |
| Hemang Desai Shivaram Rajgopal Mohan Venkatachalam |
Value-Glamour and Accruals Mispricing : One Anomaly or Two? |
| Merle Erickson Michelle Hanlon Edward L.Maydew |
How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings |
| Michael Gibbs Keneth A.Merchant Wim A.Van Der Stede Mark E.Vargus |
Determinants and Effects of Subjectivity in Incentives |
| David A.Guenther Richard C.Sansing |
The Valuation Relevance of Reversing Deferred Tax Liabilities |
| D.Eric Hirst Patrick E.Hopkins James M.Wahlen |
Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments |
| Inder K.Khurana K.K.Raman |
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-big 4 Audits : Evidence from Anglo-American Countries |
| Jay S.Rich | Reviewers' Responses to Expectations about the Client and the Prepare |
| Joel S.Demski | Endogenous Expectations |
