Errors in Accounting Estimates and Their Relation to Audit Firm Type
Claim loss reserves, Insurance industry, Disclosures, Disclosure accuracy
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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
Segment Reporting to the Capital Market in the Presence of a Competitor
Segment reporting, Competition, Aggregation, Private information
The Relevance of Characteristics of the Information Environment in the Selection of a Proxy for the Market's Expectations for Earnings: An Extension of Brown, Richardson, and Schwager [1987]
Christine I. Wiedman, The Relevance of Characteristics of the Information Environment in the Selection of a Proxy for the Market's Expectations for Earnings: An Extension of Brown, Richardson, and Schwager [1987], Journal of Accounting Research, Vol. 34, No. 2 (Autumn, 1996), pp. 313-324
The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments
Financial reporting, Hybrid financial instruments, Balance sheet classification, Accounting classification