会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2005年10月、80巻4号

執筆者 タイトル
Robert M.Bowen
Angela K.Davis
Dawn A.Matsumoto
Emphasis on Pro Forma Versus GAAP Earnings in Quarterly Press Releases : Determinants SEC Intervention, and Market Reactions
Antonio Davila
George Foster
Management Accounting Systems Adoption Decisions : Evidence and Performance Implications from Early-Stage / Startup Companies
Sunil Dutta
Stefan Reichelstein
Stock Price, Earnings, and Book Value in Managerial Performance Measures
Ralf Ewert
Alfred Wagenhofer
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
Jere R.Francis
Inder K.Khurana
Raynolde Pereira
Disclosure Incentives and Effects on Cost of Capital around the World
Ranjani Krishnan
Joan L.Luft
Michael D.Shields
Effects of Accounting-Method Choices on Subjective Performance-Measure Weighting Decisions : Experimental Evidence on Precision and Error Covariance
Brian Mittendorf
Yun Zhang
The Role of Biased Earnings Guidance in Creating a Healthy Tension between Managers and Analysts
Emad Mohd Accounting for Software Development Cost and Information Asymmetry
Jonathan L.Rogers
Phillip C.Stocken
Credibility of Management Forecasts