The Accounting Review
2006年1月、81巻1号
執筆者 | タイトル |
Hsihui Chang Jengfang Chen Woody M.Liao Birendra K.Mishra |
CEOs' / CFOs' Swearing by the Numbers : Does It Impact Share Price of the Firm? |
Robert J.Bloomfield Joan L.Luft |
Responsibility for Cost Management Hinders Learning to Avoid the Winner's Cures |
Steve F.Cahan Wei Zhang |
After Enron : Auditor Conservatism and Ex-Andersen Clients |
Hemang Desai Chris R.Hogan Michael S.Wilkins |
The Reputational Penalty for Aggressive Accounting : Earnings Restatements and Management Turnover |
W.Brooke Elliot | Are Investors Influenced by Pro Forma Emphasis and Reconciliantions in Earnings Announcements? |
James E.Hunton Robert Libby Cheri L/Mazza |
Financial Reporting Transparency and Earnings Management |
Christopher L.Jones Andrea Alston Roberts |
Management of Financial Information in Charitable Organizations : The Case of Joint-Cost Allocations |
April Klein Carol A.Marquardt |
Fundamentals of Accounting Losses |
Robert Libby Hun-Tong Tan James E.Hunton |
Does the Form of Management's Earnings Guidance Affect Analysts' Earnings Forecasts? |
Philip B.Shane Toby Stock |
Security Analyst and Stock Market Efficiency in Anticipating Tax-Motivated Income Shifting |
Jennifer W.Tucker Paul A.Zarowin |
Does Income Smoothing Improve Earnings Informativeness? |
James A.Ohlson | A Practical Model of Earnings Measurement |