PhDs.io — Knowledge that Transforms

Discussion Write-Offs: Manipulation or Impairment?

George Wilson

Journal of Accounting Research 1996 34, 171

G. Peter Wilson, Discussion Write-Offs: Manipulation or Impairment?, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 171-177

The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence

Mark E. Peecher

Journal of Accounting Research 1996 34(1), 125

Mark E. Peecher, The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 125-140

Empirical Evidence on the Functional Relation between Audit Planning and Total Audit Effort

Ronald A. Davidson; Willie E. Gist

Journal of Accounting Research 1996 34(1), 111

Ronald A. Davidson, Willie E. Gist, Empirical Evidence on the Functional Relation between Audit Planning and Total Audit Effort, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 111-124

Repeated Accounting Write-Offs and the Information Content of Earnings

John A. Elliott; J. Douglas Hanna

Journal of Accounting Research 1996 34, 135

John A. Elliott, J. Douglas Hanna, Repeated Accounting Write-Offs and the Information Content of Earnings, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 135-155

Unobservable Precision Choices in Financial Reporting

Mark Penno

Journal of Accounting Research 1996 34(1), 141

Financial reporting, Reporting accuracy, Uncertainty, Precision

A Model of Two-Tiered Financial Reporting

Robert M. Bushman; Frank Gigler; Raffi J. Indjejikian

Journal of Accounting Research 1996 34, 51

Robert M. Bushman, Frank Gigler, Raffi J. Indjejikian, A Model of Two-Tiered Financial Reporting, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 51-74

Market Reactions to Differentially Available Information in the Laboratory

Robert J. Bloomfield; Robert Libby

Journal of Accounting Research 1996 34(2), 183

Availability of information, Market prices, Information dissemination, Disclosures

Disclosure Choices of Foreign Registrants in the United States

Carol A. Frost; William R. Kinney

Journal of Accounting Research 1996 34(1), 67

Disclosure, Foreign registrants, Disclosure requirements, Filings

Economic Consequences of Accounting for Stock-Based Compensation

Patricia Dechow; Amy P. Hutton; Richard G. Sloan

Journal of Accounting Research 1996 34, 1

Patricia M. Dechow, Amy P. Hutton, Richard G. Sloan, Economic Consequences of Accounting for Stock-Based Compensation, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 1-20

Uncertainty Resolution and the Theory of Depreciation Measurement

Gerald A. Feltham; James A. Ohlson

Journal of Accounting Research 1996 34(2), 209

Depreciation, Market cap, Cost allocation, Investments

Knowledge that Transforms

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