会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2006年10月、81巻5号

執筆者 タイトル
Gary C.Biddle
Gilles Hilary
Accounting Quality and Firm-Level Capital Investment
David C.Burgstahler
Luzi Hail
Christian Leuz
The Importance of Reporting Incentives : Earnings Management in European Private and Public Firms
Jeffry L.Callen
Joshua Livnat
Dan Segal
The Information Content of SEC Filings and Information Environment : A Variance Decomposition Analysis
John H.Evans V
Kyonghee Kim
Nandou j.Nagarajan
Uncertainty, Legal Liability, and Incentive Contracts
James R.Frederickson
Frank D.Hodge
Jamie H.Pratt
The Evolution of Stock Option Accounting : Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals
Thomas C.Omer
Jean C.Bedard
Diana Falsetta
Auditor-Provided Tax Services : The Effects of a Changing Regulatory Environment
Suzanne G.Morsfield
Christine E.Tan
Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public Offerings?
C.S.Agenes Cheng
Wayne B.Thomas
Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows