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 |