Journal of Accounting Research - 2001
-
Balance Sheet Management: The Case of Short‐Term Obligations Reclassified as Long‐Term Debt
-
The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry
-
Imperfect Information and Credible Communication
-
Economic Consequences of the Declining Relevance of Financial Reports
-
Equity Risk and the Labor Stock: The Case of Union Contracts
-
The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution
-
Electric Utility Stranded Costs: Valuation and Disclosure Issues
-
Auditor Reputation Building
-
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
-
Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures
-
Option Value to Waiting Created by a Control Problem
-
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
-
Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
-
Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures
-
A Temporal Analysis of Earnings Surprises: Profits versus Losses
-
The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms
-
Tax and Regulatory Motivations for Issuing Non‐voting, Non‐convertible Preferred Stock
-
Balancing Performance Measures
-
Toward an Implied Cost of Capital
-
Analyst Coverage and Intangible Assets
-
Accountability Demands and the Auditor’s Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action)
-
An Experimental Investigation of Retention and Rotation Requirements
-
Misstatement Direction, Litigation Risk, and Planned Audit Investment
-
Analyst Specialization and Conglomerate Stock Breakups
-
Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico
-
Auditing in the Presence of Outside Sources of Information
-
The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings
-
Reporting Discretion and Private Information Communication through Earnings
-
Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings
-
Cost‐System Choice and Incentives—Traditional vs. Activity‐Based Costing
-
Can Auditors Predict the Choices Made by Other Auditors?
-
Mutual Fund Manager Forecasting Behavior
-
Investor and (Value Line) Analyst Underreaction to Information about Future Earnings: The Corrective Role of Non‐Earnings‐Surprise Information
-
Do Analysts and Auditors Use Information in Accruals?
-
Book‐to‐Market Components, Future Security Returns, and Errors in Expected Future Earnings
