The Accounting Review
2004年7月、79巻3号
執筆者 | タイトル |
Margaret A.Abernethy Jan Bouwens Laurence van Lent |
Determinants of Control System Design in Divisionalized Firms |
Sharad Asthana Steven Balsam Srinivasan Sankaraguruswamy |
Differential Response of Small Versus Large Investors to 10-K Filings on EDGAR |
Tim Baldenius Nahum D.Melumad Stefan Reichelstein |
Integrating Managerial and Tax Objectives in Transfer Pricing |
Brian J.Bushee Dawn A.Matsumoto Gregory S.Miller |
Managerial and Investor Responses to Disclosure Regulation : The Case of Reg FD and Conference Calls |
Kevin C.W.Chen Hongqi Yuan |
Earnings Management and Capital Resource Allocation : Evidence from China's Accounting-Based Regulation of Rights Issues |
James R.Frederickson Jeffrey S.Miller |
The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments |
Frank D.Hodge Jane Jollineau Kennedy Laureen A.Maines |
Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? |
Ashish Jain Ajay Subramanian |
The Intertemporal Exercise and Valuation of Employee Options |
Linda K.Krull | Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management |
Barbara A.Lougee Carol A.Marquardt |
Earnings Informativeness and Strategic Disclosure : An Empirical Examination of "Pro Forma" Earnings |
Brian W.Mayhew Joel E.Pike |
Does Investor Selection of Auditors Enhance Auditor Independence? |
Edward J.Riedl | An Examnation of Long-Lived Asset Impairments |