The Effect of Aggregation on Decision-Making Success: A Laboratory Study: A Comment Robert E. Hamilton Journal of Accounting Research 1974 12(2), 355 Aggregation, Decision making
The APB's Independence and Its Implications for the FASB Philip E. Meyer Journal of Accounting Research 1974 12(1), 188 APB opinions, FASB, Independence, Role of regulator
Bias in Adjusting Asset Values for Changes in the Price Level: An Application of Estimation Theory Jeffrey E. Jarrett Journal of Accounting Research 1974 12(1), 63 Asset valuation, Price-level adjusted accounting, Uncertainty, Estimation theory
δ-Depreciation Methods: Some Analytical Results William H. Beaver; R. E. Dukes Journal of Accounting Research 1974 12(2), 205