The Accounting Review
2005年4月、80巻2号
| 執筆者 | タイトル |
| Jennifer Altamuro Annel L.Beatty Joseph Weber |
The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness : Evidence from SEC Staff Accounting Bulletin No.101 |
| Orie E.Barron David G.Harris Mary Stanford |
Evidence That Investors Trade on Private Event-Period Information around Earnings Announcements |
| Lawrence D.Brown Marcus L.Caylor |
A Temporal Analysis of Quarterly Warnings Thresholds : Propensities and Valuation Consequences |
| Qiang Cheng Terry D.Warfield |
Equity Incentives and Earnings Management |
| Angela L.Coletti Karen L.Sedatole Kristy L.Towry |
The Effect of Control Systems on Trust and Cooperation in Collaborative Environments |
| Peter D.Easton Steven J.Monahan |
An Evaluation of Accounting-Based Measures of Expected Returns |
| David B.Farber | Restoring Trust after Fraud : Does Corporate Governance Matter? |
| Joseph G.Fisher Laureen A.Maines Sean A.Peffer Geoffrey B.Sprinkle |
An Experimental Investigation of Employer Discretion in Employee Performance Evaluation and Compensation |
| Aloke Ghosh Doocheol Moon |
Audit Tenure and Perceptions of Audit Quality |
| John R.M.Hand | The Value Relevance of Financial Statements in the Venture Capital Market |
| Jayanthi Krishnan | Audit Committee Quality and Internal Control : An Empirical Analysis |
| Xiaohong Liu Dan A.Simunic |
Profit Sharing in an Auditing Oligopoly |
| Anne M.Magro | Knowledge, Adaptivity, and Performance in Tax Research |
| Molly Mercer | The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility |