会計学の部屋(会計、簿記、経理、税務)

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