Operating Lease Accounting and the Market's Assessment of Equity Risk
Leases, Operating lease accounting, Equity risk, Property rights
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Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies
Robert M. Bushman, Raffi J. Indjejikian, Abbie Smith, Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies, Journal of Accounting Research, Vol. 33, Studies on Managerial Accounting (1995), pp. 101-128
Client Security Price Reactions to the Laventhol and Horwath Bankruptcy
Auditing, Bankruptcy, Market reaction, Audit quality
The Impact of Earnings Announcements on the Permanent Price Effects of Block Trades
Earnings announcements, Block trades, Information asymmetry, Permanent price effects
Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience
Victor L. Bernard, Robert C. Merton, Krishna G. Palepu, Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience, Journal of Accounting Research, Vol. 33, No. 1 (Spring, 1995), pp. 1-32
Organizational Design for Business Units
Decentralized firms, Task allocation, Principle-agent model, Expertise
The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions
Banking, Disclosures, Bank loan portfolio compositions, Market reaction
Investor Reactions to Financial Analysts' Research Reports
Analysts, Analysts reports, Investor behavior
Industry-Wide Disclosure Dynamics
Disclosures, Voluntary disclosures, Disclosure dynamics, Herding
Issues in Testing Earnings Management and an Instrumental Variable Approach
Research Methodology, Earnings management, Discretionary accruals