会計学の部屋(会計、簿記、経理、税務)

The Accounting Review
 2009年3月、84巻2号

執筆者 タイトル
Zoe-Vonna Palmrose Science, Politics, and Accounting : A View from the Potomac
Stanley Baiman
Tim Baldenius
Nonfinancial Performance Measures as Coordination Devices
Robert Bloomfield
Jeffrey Hales
An Experimental Investigation of the Positive and Negative Effects of Mutual Observation
Elizabeth Carson Industry Specialization by Global Audit Firm Networks
Gus De Franco
Yibin Zhou
The Performance of Analysts with a CFA Designation : The Role of Human-Capital and Signaling Theories
Sunil Dutta
Qintao Fan
Hurdle Rates and Project Development Efforts
Fabrizio Ferri
Tatiana Sandino
The Impact of Shareholder Activism on Financial Reporting and Compensation : The Case of Employee Stock Options Expensing
Mary Margare Frank
Luann J.Lynch
Sonja Olhoft Rego
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
Guojin Gong
Laura Yue Li
Hong Xie
The Association between Management Earnings Forecast Errors and Accruals
Wayne R.Landsman
Karen K.Nelson
Brian R.Rountree
Auditor Switches in the Pre- and Post-Enron Eras : Risk or Realignment?
Vic Naiker
Divesh S.Sharma
Former Audit Partners on the Audit Committee and Internal Control Deficiencies
Jaime Ortega  Employee Discretion and Performance Pay