Strategic Accounting Choice and the Effects of Alternative Financial Reporting Requirements
Disclosures, Voluntary disclosures, Proprietary information, Regulatory changes
Knowledge that Transforms
To make high-quality research more accessible and easier to explore.
Fields:
1249 results
✕ Clear filters
Stochastic Properties of Cross-Sectional Financial Data
Financial ratios, Cross-sectional study, Systematic factors, Test of normality
Accounting Earnings and Security Valuation: Empirical Evidence of the Fundamental Links
Valuation, Dividends, Stock market reaction, Information content
An Attribution Analysis of Responsibility Assessment for Audit Performance
C. Edward Arrington, Charles D. Bailey, William S. Hopwood, An Attribution Analysis of Responsibility Assessment for Audit Performance, Journal of Accounting Research, Vol. 23, No. 1 (Spring, 1985), pp. 1-20
Regression Strategies When Multicollinearity Is a Problem: A Methodological Note
Research Methodology, Multicollinearity
The Review Process and the Accuracy of Auditor Judgments
Auditing, Auditor judgement, Review process, Internal control evaluations
A Contingent Claims Model for Pension Costs
Pension costs, Contingent claims model, Unfunded pension liability, Valuation
Corporate Management Lobbying on FAS No. 8: Some Further Evidence
Lobbying, FAS No. 8, Managerial ownership
An Investigation of Managers' Adaptations to SFAS No. 2: Accounting for Research and Development Costs
Frank H. Selto, Maclyn L. Clouse, An Investigation of Managers' Adaptations to SFAS No. 2: Accounting for Research and Development Costs, Journal of Accounting Research, Vol. 23, No. 2 (Autumn, 1985), pp. 700-717
Measuring Executive Compensation: Methods and an Application
Executive compensation, Contracting, Stock options