会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2009年1月、84巻1号

執筆者 タイトル
Kristian D.Allee
Teri Lombardi Yohn
The Demand for Financial Statement in an Unregulated Environment : An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses
Gavin Cassar Financial Statement and Projection Preparation in Start-Up Ventures
Gregory B.Waymire Exchange Guidance is the Fundamental Demand for Accounting (Invited Commentary)
Brad A.Badertscher
John D.phillips
Morton Pincus
Sonja Olhoft Rego
Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk : To Conform or Not to Conform?
Patricia M.Dechow
Catherine Shakespeare
Do Managers Time Securitization Transactions to Obtain Accounting Benefits?
Christine A.Denison Real Options and Escalation of Commitment : A Behavioral Analysis of Capital Investment Decisions
Jeffrey T.Doyle
Matthew J.Magilke
The Timing of Earnings Announcements : An Examination of the Strategic Disclosure Hypothesis
Angela K.Gore Why Do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings
 Madhav V.Rajan
Stefan Reichel Stein
Objective versus Subjective Indicators of Managerial Performance 
Ron Shalev The Information Content of Business Combination Disclosure Level