会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2004年10月、79巻4号

執筆者 タイトル
Benjamin C.Ayers
Craig E.Lefanowicz
John R.Robinson
The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure
Eli Bartov
Partha Mohanram
Private Information, Earnings Manipulations, and Executive Stock-Option Exercises
SanJeev Bhojraj
Walter G.Blacconiere
Julia D.D'Souza
Voluntary Disclosure in a Multi-Audience Setting : An Empirical Investigation
Joseph F.Brazel
Christopher P.Agoglia
Richard C.Hatfield
Electronic Versus Face-to-Face Review : The Effects of Alternative forms of Review on Auditors' Performance
Jennifer Francis
Ryan LaFond
Per M.Olsson
Katherine Schipper
Costs of Equity and Earnings Attributes
Stewart Jones
David A.Hensher
Predicting Firm Financial Distress : A Mixed Logit Model
Baruch Lev
Doron Nissim
Taxable Income, Future Earnings, and Equity Values
Theresa Libby
Steven E.Salterio
Alan Webb
The Balanced Scorecard : The Effects of Assurance and Process Accountability on Managerial Judgment
Krishnagopal Menon
David D.Williams
Former Audit Partners and Abnormal Accruals
Joseph D.Piotroski
Darren T.Roulstone
The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices
Casey Rowe The Effect of Accounting Report Structure and Team Structure on Performance in Cross-Functional Teams
Phillip C.Stocken
Robert E.Verrecchia
Financial Reporting System Choice and Disclosure Management