The Accounting Review
2005年1月、80巻1号
執筆者 | タイトル |
Sanjeev Bhojraj Robert Libby |
Capital Market Pressure, Disclosure Frequency - Induced Earnings / Cash Flow Conflict, and Managerial Myopia |
Christine A.Botosan Marlene A.Plumlee |
Assessing Alternative Proxies for the Expected Risk Premium |
Lawrence D.Brown | The Importance of Circulating and Presenting Manuscripts : Evidence from the Accounting Literature |
Qiang Cheng | What Determines Residual Income? |
Jere R.Francis Kenneth Reichelt Dechun Wang |
The pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market |
Michelle Hanlon | The Persistence and Pricing of Earnings, Accruals, and Cash Flow When Firms Have Large Book-Tax Differences |
R.Lynn Hannan | The Combined Effect of Wages and Firm Profit on Employee Effort |
Michael D.Kimbrough | The Effect of Conference Calls on Analyst and Market Underreaction to Earnings Announcements |
Lisa Koonce Mary Lea McAnally Molly Mercer |
How Do Investors Judge the Risk of Financial Items? |
Susan D.Krische | Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements |
Rnajani Krishnan | The Effect of Changes in Regulation and Competition on Firms' Demand for Accounting Information |
D.Paul Newman Evelyn R.Patterson J.Reed Smith |
The Role of Auditing in Investor Protection |
David W.Randolph Gerald L.Salamon Jim A.Seida |
Quantifying the Costs of Intertemporal Taxable Incomes Shifting : Theory and Evidence from the Property-Casualty |
Ken T.Trotman Arnold M.Wright Sally Wright |
Auditor Negotiations : An Examination of the Efficacy of Intervention Methods |