The Accounting Review
2006年7月、81巻4号
| 執筆者 | タイトル |
| Frank Ecker Jennifer Francis Irene Kim Per M.Olsson Katherine Schipper |
A Returns-Based Representation of Earnings Quality |
| Marshall A.Geiger David S.North |
Does Hiring a New CFO Charge Things? An Investigation of Changes in Discretionary Accruals |
| Ilan Guttman Ohad Kadan Eugene Kandel |
A Rational Expectations Theory of Kinks in Financial Reporting |
| Raffi J.Indjejikian Michal Matejka |
Organizational Slack in Decentralized Firms : The Role of Business Unit Controllers |
| Lisa Milici Gaynor Linda S.McDaniel Terry L.Neal |
The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members' Decisions and Investors' Preferences |
| Frank Moers | Performance Measure Properties and Delegation |
| Marc Picconi | The Perils of Pensions : Does Pension Accounting Lead Investors and Analysts Astray? |
