The Accounting Review
2009年9月、84巻5号
| 執筆者 | タイトル |
| Jennifer Blouin Luzi Hail Michelle H.Yetman |
Capital Gains Taxes, Pricing Spreads, and Arbitrage : Evidence from Cross-Listed Firms in the U.S. |
| Jeffrey L.Callen Joshua Livnat Dan Segal |
The Impact of Earnings on the Pricing of Credit Default Swaps |
| Joseph V.Carcello Ann Vanstraelen Michael Willenborg |
Rules Rather than Discretion in Audit Standards : Going-Concern Options in Blgium |
| Jong-Hag Choi Jeong-Bon Kim Xiaohong Liu Dan A.Simunic |
Cross-Listing Audit Fe Premiums: Theory and Evidence |
| Shana M.Clor-Proell | The Effects of Expected and Actual Accounting Choices on Judgments and Decisions |
| Rebecca Files Edward P.Swanson Senyo Tse |
Stealthe Disclosure of Accounting Restatements |
| Jere R.Francis Michael D.Yu |
Big 4 Office Size and Audit Quality |
| Paul Kalyta | Accounting Discretion, Horizon Problem, and CEO Retirment Benefits |
| Kazuo Kato Douglas J.Skinner Michio Kunimura |
Management Forecasts in Japan : An Empirical Study of Forecasts that Are Effectively Mandated |
| W.Robert Knechel Paul Rouse Caren Schelleman |
A Modified Audit Production Framework : Evaluating the Relative Efficiency of Audit Engagements |
| S.P.Kothari Xu Li James E.Short |
The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts : A Study Using Content Analysis |
| Xi (Jason) Kuang Donald V,Moser |
Reciprocity and The Effectiveness of Optimal Agency Contracts |
