The Accounting Review
2010年3月、85巻2号
| 執筆者 | タイトル |
| Tar Sik Ahn Iny Hwang Myung-in Kim |
The Impact of Performance Measure Discriminability on Ratee Incentives |
| Francois Brochet | Information Content of Insider Trades Before and After the Sarbanes-Oxley Act |
| Judson Caskey Venky Nagar Paolo Petacchi |
Reporting Bias with an Audit Committee |
| Ian D.Gow Gaizka Ormazabal Daniel J.Taylor |
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research |
| Ilan Guttman | The Timing of Analysts' Earnings Forecasts |
| Jacqueline S.Hammersley E.Michael Bamber Tina D.Carpenter |
The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation |
| Ole-Kristian Hope John Christian Langli |
Auditor Independence in a Private Firm and Low Litigation Risk Setting |
| Siqi Li | Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? |
| Leslie A.Robinson | Do Firm Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits |
| Nicholas Seybert | R&D Capitalization and Reputation-Driven Real Earnings Management |
| Stephen R.Stubben | Discretionary Revenues as a Measure of Earnings Management |
| Michael G.Williams John S.Hughes Carolyn B.Levine |
Influence of Capital Gains Tax Policy on Credibility of Unverified Disclosures |
