The Accounting Review
2006年5月、81巻3号
| 執筆者 | タイトル |
| Sarah Elizabeth Mcvay | Earnings Management Using Classification Shifting : An Examination of Core Earnings and Special Items |
| Ella Mae Matsumura Jae Yong Shin |
An Empirical Analysis of an Incentive Plan with Relative Performance Measures : Evidence from a Postal Service |
| Anwer S.Ahmed Emre Kilic Gerald J.Lobo |
Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments |
| Andrew P.Schmidt | The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings |
| Benjamin C.Ayers John (Xuefeng) Jiang P.Eric Yeung |
Discretionary Accruals and Earnings Management : An Analysis of Pseudo Earnings Targets |
| Peter Carey Roger Simnett |
Audit Partner Tenure and Audit Quality |
| Madhav V.Rajan Richard E.Saouma |
Optimal Information Asymmetry |
| Scott A.Richardson Richard G.Sloan Mark T.Soliman Irem Tuna |
The Implications of Accounting Distortions and Growth for Accruals and Profitability |
