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The SEC "Reversal" of FASB Statement No. 19: An Investigation of Information Effects

Abbie J. Smith

Journal of Accounting Research 1981 19, 174

Abbie J. Smith, The SEC "Reversal" of FASB Statement No. 19: An Investigation of Information Effects, Journal of Accounting Research, Vol. 19, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements (1981), pp. 174-211

Observation Error and Bias in Accounting Research

Ronald M. Copeland; Ronald L. Taylor; Shari H. Brown

Journal of Accounting Research 1981 19(1), 197

Observation error, Observation Bias, Accounting research

Voluntary Corporate Disclosure: The Case of Interim Reporting

Richard W. Leftwich; Ross L. Watts; Jerold L. Zimmerman

Journal of Accounting Research 1981 19, 50

Richard W. Leftwich, Ross L. Watts, Jerold L. Zimmerman, Voluntary Corporate Disclosure: The Case of Interim Reporting, Journal of Accounting Research, Vol. 19, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements (1981), pp. 50-77

An Empirical Analysis of International Accounting Principles: A Comment

Christopher Nobes

Journal of Accounting Research 1981 19(1), 268

International accounting, Accounting principles, Environment, Financial reporting

The SEC's Influence on Accounting Standards: The Power of the Veto

D. Paul Newman

Journal of Accounting Research 1981 19, 134

Accounting standards, Standard setting process, SEC, Veto

An Investigation of the Distribution of Power in the APB and FASB

D. Paul Newman

Journal of Accounting Research 1981 19(1), 247

APB, FASB, Power indices, Voting power

A Note on Computing Upper Error Limits in Dollar-Unit Sampling

Jostein Lillestøl

Journal of Accounting Research 1981 19(1), 263

Auditing, Sampling, Substantive test, Dollar-Unit sampling

Toward a Theory of Financial Accounting: Welfare and Public Information

James A. Ohlson; A. G. Buckman

Journal of Accounting Research 1981 19(2), 399

Financial accounting, Welfare, Public information, Exchange economies

Feedback and Prediction Achievement in Financial Analysis

Lawrence Kessler; Robert H. Ashton

Journal of Accounting Research 1981 19(1), 146

Financial analysis, Decision making, Human information Processing, Predictions

A Descriptive Study of Information Evaluation

Robert H. Ashton

Journal of Accounting Research 1981 19(1), 42

Information evaluation model, Decision making, Lens model, Feedback