Segment Reporting to the Capital Market in the Presence of a Competitor
Segment reporting, Competition, Aggregation, Private information
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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
The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms
C. Bryan Cloyd, Jamie Pratt, Toby Stock, The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms, Journal of Accounting Research, Vol. 34, No. 1 (Spring, 1996), pp. 23-43
Discussion Write-Offs: Manipulation or Impairment?
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, 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, 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, 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
Financial reporting, Reporting accuracy, Uncertainty, Precision
A Model of Two-Tiered Financial Reporting
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