Correlated Forecast Errors
Analyst forecasts, Analyst forecast errors, Correlated forecast errors, Private information
Knowledge that Transforms
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Profit Allocation Under Ancillary Trade
Profit allocation, Ancillary Trade, Decentralization, Coordination
Foreign Tax Credit Limitations and Capital Structure Decisions
Taxation, Foreign Tax Credits, Capital structure, Financing policy
Accrual Accounting and Equity Valuation
Equity valuation, Accrual accounting, Value relevant information, Efficient accounting rules
A Theory of Auditor Resignation
Auditing, Auditor resignation, Audit risk, Auditor liability
Cross-Jurisdictional Income Shifting and Earnings Valuation
Taxation, Income shifting, Valuation, Tax rate
Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships
Capital restructuring, Compliance costs, Publicly traded partnership, Market reaction
The Relation between Going-Concern Opinions and the Auditor's Loss Function
Auditing, Going-concern opinion, Auditor's Loss function, Auditor incentives
Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
Christopher D. Ittner, David F. Larcker, Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction, Journal of Accounting Research, Vol. 36, Studies on Enhancing the Financial Reporting Model (1998), pp. 1-35
The Effect of Taxes on Production Location
Taxation, Production location, Tax incentives, Exports