Earnings Volatility and Voluntary Management Forecast Disclosure
Voluntary Disclosure, Management forecasts, Earnings volatility, Timing
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The Importance of Pension Data for Municipal and State Creditor Decisions: Replication and Extensions
Barry R. Marks, Krishnamurthy K. Raman, The Importance of Pension Data for Municipal and State Creditor Decisions: Replication and Extensions, Journal of Accounting Research, Vol. 23, No. 2 (Autumn, 1985), pp. 878-886
Noncontrollable Costs and Responsibility Accounting
Responsibility accounting, Performance evaluation, Principle-agent model, Compensation
The Standard of Objectivity for Internal Auditors: Memory and Bias Effects
Internal auditors, Objectivity
Choice of Inventory Accounting Methods: Comparative Analyses of Alternative Hypotheses
Inventory accounting method, Political costs, Agency costs, Production and investment characteristics