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Acquisition and Discretionary Disclosure of Private Information and Its Implications for Firms' Productive Activities

Suil Pae

Journal of Accounting Research 1999 37(2), 465 open access

Suil Pae, Acquisition and Discretionary Disclosure of Private Information and Its Implications for Firms' Productive Activities, Journal of Accounting Research, Vol. 37, No. 2 (Autumn, 1999), pp. 465-474

Auditor Attention to and Judgments of Aggressive Financial Reporting

Fred Phillips

Journal of Accounting Research 1999 37(1), 167 open access

Auditing, Auditor attention, Auditor judgment, Aggressive financial reporting

The Impact of Hypothesis Set Size on the Time Efficiency and Accuracy of Analytical Review Judgments

Sudip Bhattacharjee; Thomas Kida; Dennis M. Hanno

Journal of Accounting Research 1999 37(1), 83 open access

Auditing, Analytical review judgement, Hypothesis set size, Time efficiency

Controlling for Lagged Stock Price Responses in Pricing Regressions: An Application to the Pricing of Cash Flows and Accruals

Ray J. Pfeiffer; Pieter T. Elgers

Journal of Accounting Research 1999 37(1), 239 open access

Ray J. Pfeiffer, Jr., Pieter T. Elgers, Controlling for Lagged Stock Price Responses in Pricing Regressions: An Application to the Pricing of Cash Flows and Accruals, Journal of Accounting Research, Vol. 37, No. 1 (Spring, 1999), pp. 239-247