Multiple Control Systems, Accrual Accounting, and Earnings Management
Financial reporting, Moral Hazard, Contracting, Accrual accounting
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Causes and Effects of Discretionary Asset Write-Offs
Jennifer Francis, J. Douglas Hanna, Linda Vincent, Causes and Effects of Discretionary Asset Write-Offs, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 117-134
The Articulation of Price-Earnings Ratios and Market-to-Book Ratios and the Evaluation of Growth
Financial ratios, Price-Earnings Ratio, Market-to-Book ratios, Earnings Growth
Errors in Accounting Estimates and Their Relation to Audit Firm Type
Claim loss reserves, Insurance industry, Disclosures, Disclosure accuracy
Earnings Permanence and the Incremental Information Content of Cash Flows from Operations
Information content, Cash flows from operations, Earnings permanence, Transitory earnings
Does LIFO Inventory Accounting Improve the Income Statement at the Expense of the Balance Sheet?
Ross Jennings, Paul J. Simko, Robert B. Thompson II, Does LIFO Inventory Accounting Improve the Income Statement at the Expense of the Balance Sheet?, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 85-109
An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals
Lynn Rees, Susan Gill, Richard Gore, An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 157-169
The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading
Stanley Baiman, Robert E. Verrecchia, The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 1-22
Recognition versus Disclosure in the Oil and Gas Industry
Recognition, Disclosures, Oil and Gas industry, Mandatory disclosure
Outcome Information and the "Expectation Gap": The Case of Loss Contingencies
Loss contingencies, Expectation gap, Auditor judgment, Preresolution information