Cross-Jurisdictional Income Shifting and Earnings Valuation
Taxation, Income shifting, Valuation, Tax rate
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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
Disclosure of Contingent Environmental Liabilities: Some Unintended Consequences?
Disclosures, Contingent liabilities, SFAS No. 52, Environmental liability
Competition, Efficiency, and Cost Allocation in Government Agencies: Evidence on the Federal Reserve System
Governmental agencies, Cost allocation, External Competition, Efficiency
On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports
Frank Gigler, Thomas Hemmer, On the Frequency, Quality, and Informational Role of Mandatory Financial Reports, Journal of Accounting Research, Vol. 36, Studies on Enhancing the Financial Reporting Model (1998), pp. 117-147
A Field Study on the Limitations of Activity-Based Costing When Resources are Provided on a Joint and Indivisible Basis
Michael W. Maher, M. Laurentius Marais, A Field Study on the Limitations of Activity-Based Costing When Resources are Provided on a Joint and Indivisible Basis, Journal of Accounting Research, Vol. 36, No. 1 (Spring, 1998), pp. 129-142
Analysis of a Numerical Dynamic Programming Algorithm Applied to Economic Models
In this paper, the authors develop a discretized version of the dynamic programming algorithm and study its convergence and stability properties. They show that the computed value function converges quadratically to the true value function and that the computed value function converges linearly, as the mesh size of the discretization converges to zero; further, the algorithm is stable. The authors also discuss several aspects of the implementation of their procedures as applied to some commonly studied growth models.