会計学の部屋(会計、簿記、経理、税務)

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