Accrual Accounting and Equity Valuation
Equity valuation, Accrual accounting, Value relevant information, Efficient accounting rules
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A Theory of Auditor Resignation
Auditing, Auditor resignation, Audit risk, Auditor liability
Cross-Jurisdictional Income Shifting and Earnings Valuation
Taxation, Income shifting, Valuation, Tax rate
Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships
Capital restructuring, Compliance costs, Publicly traded partnership, Market reaction
The Relation between Going-Concern Opinions and the Auditor's Loss Function
Auditing, Going-concern opinion, Auditor's Loss function, Auditor incentives
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
Christopher D. Ittner, David F. Larcker, Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction, Journal of Accounting Research, Vol. 36, Studies on Enhancing the Financial Reporting Model (1998), pp. 1-35
The Effect of Taxes on Production Location
Taxation, Production location, Tax incentives, Exports
Disclosure of Contingent Environmental Liabilities: Some Unintended Consequences?
Disclosures, Contingent liabilities, SFAS No. 52, Environmental liability
Investment and Disclosure: The Disciplinary Role of Periodic Performance Reports
Disclosures, Investments, Periodic performance reports, Private information
Competition, Efficiency, and Cost Allocation in Government Agencies: Evidence on the Federal Reserve System
Governmental agencies, Cost allocation, External Competition, Efficiency