The Accounting Review
2005年7月、80巻3号
| 執筆者 | タイトル |
| Christine A Botosan Mary Stanford |
Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No.131 on Analysts' Information Environment |
| Michael L.Ettredge Soo Young Kwon David B.Smith Paul A.Zarowin |
The Impact of SFAS No.131 Business Segment Data on the Market's Ability to Anticipate Future Earnings |
| Don Herrmann Wayne B.Thomas |
Rounding of Analyst Forecasts |
| Jessen L.Hobson Steven J.Kachelmeier |
Strategic Disclosure of Risky Prospects : A Laboratory Experiment |
| Peter Joos George A.Plesko |
Valuing Loss Firms |
| Lisa Koonce Marlys Gascho Lipe Mary Lea McAnally |
Judging the Risk of Financial Instruments : Problems and Potential Remedies |
| Mark W.Nelson Steven D.Smith Zoe-Vonna Palamrose |
The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions |
| Ed O'Donnell Joseph J.Schultz Jr. |
The Halo Effect in Business Risk Audits : Can Strategic Risk Assessment Bias Auditor Judgment About Accounting Details? |
| Grace Pownall Paul J.Simko |
The Information Intermediary Role of Short Sellers |
| Anne Wyatt | Accounting Recognition of Intangible Assets : Theory and Evidence on Economic Determinants |
