ACCOUNTING REVIEW  
ISSN: 0001-4826    Frecuencia: 4   Formato: Impresa


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12 artículos asociados 
Volumen 87 Número 4 Parte 0 Año 2012

An Examination of the Cost of Capital Implications of FIN 46
Carolyn M. Callahan, Rodney E. Smith and Angela Wheeler Spencer
Pág. 1105  

Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation
Jongwoon (Willie) Choi, Gary W. Hecht and William B. Tayler
Pág. 1135  

Negative Special Items and Future Earnings: Expense Transfer or Real Improvements?
William M. Cready, Thomas J. Lopez and Craig A. Sisneros
Pág. 1165  

Multinational Taxation and R&D Investments
Anja De Waegenaere, Richard C. Sansing and Jacco L. Wielhouwer
Pág. 1197  

Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms
Bart Dierynck, Wayne R. Landsman and Annelies Renders
Pág. 1219  

Rules-Based Accounting Standards and Litigation
Dain C. Donelson, John M. McInnis and Richard D. Mergenthaler
Pág. 1247  

City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing
Simon Yu Kit Fung, Ferdinand A. Gul and Jagan Krishnan
Pág. 1281  

Identity, Incentives, and the Value of Information
Mirko S. Heinle, Christian Hofmann and Alexis H. Kunz
Pág. 1309  

Do Financial Statement Users Judge Relevance Based on Properties of Reliability?
Kathryn Kadous, Lisa Koonce and Jane M. Thayer
Pág. 1335  

Investor Sentiment and Stock Market Response to Earnings News
G. Mujtaba Mian and Srinivasan Sankaraguruswamy
Pág. 1357  

Do Unverifiable Disclosures Matter? Evidence from Peer-to-Peer Lending
Jeremy Michels
Pág. 1385  

Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
Maria Ogneva
Pág. 1415