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 |