Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106
Discretionary disclosures, SFAS No. 106, Accounting standard adoption, Private information
Knowledge that Transforms
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Budgeting and Hierarchical Control
Internal control, Budgeting, Hierarchical organization, Managerial accounting system
Do Security Analysts Improve Their Performance with Experience?
Michael B. Mikhail, Beverly R. Walther, Richard H. Willis, Do Security Analysts Improve Their Performance with Experience?, Journal of Accounting Research, Vol. 35, Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax (1997), pp. 131-157
Judging Auditors' Technical Knowledge
Auditing, Technical knowledge, Audit planning, Performance evaluation
Commitment Issues in Budgeting
Budgeting, Commitment issues, Information systems, Resource allocation
An Experimental Examination of the Effects of Forecast Bias on Individuals' Use of Forecasted Information
Earnings forecasts, Forecast bias, Information gathering
Information Quality and Correlated Signals
Disclosures, Disclosure policy, Signals, Signal relevance
A Theoretical Examination of the Market Reaction to Auditors' Qualifications
Auditing, Qualified opinion, Market reaction, Litigation exposure
Self-Selection and Analyst Coverage
Maureen McNichols, Patricia C. O'Brien, Self-Selection and Analyst Coverage, Journal of Accounting Research, Vol. 35, Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax (1997), pp. 167-199
The Relative Informativeness of Analysts' Stock Recommendations and Earnings Forecast Revisions
Analyst stock recommendation, Earnings forecast revisions, Stock returns