Market Implications of Predisclosure Information: Size and Exchange Effects
Earnings announcements, Disclosures, Predisclosed information, Firm size
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Optimal Contracts with a Utility-Maximizing Auditor
Auditing, Contracting, Principle-agent model, Moral hazard
The Impact of New Pension Disclosure Rules on Perceptions of Debt
Robert M. Harper, Jr., William G. Mister, Jerry R. Strawser, The Impact of New Pension Disclosure Rules on Perceptions of Debt, Journal of Accounting Research, Vol. 25, No. 2 (Autumn, 1987), pp. 327-330
An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts
Richard A. Lambert, David F. Larcker, An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts, Journal of Accounting Research, Vol. 25, Studies on Stewardship Uses of Accounting Information (1987), pp. 85-125
An Empirical Analysis of Audit Delay
Auditing, Audit delay, Timeliness
A Financing Explanation for Overfunded Pension Plan Terminations
Pension plan termination, Financial slack, Overfunded pension funds
Centralization Versus Delegation and the Value of Communication
Decision making, Centralized decision making, Delegated decision making, Value of communication
Intraindustry Information Transfers Associated with Management Forecasts of Earnings
Voluntary Disclosure, Management forecasts, Intraindustry effect, Information dissemination
Collusion and Noncontrollable Cost Allocation
Cost allocation, Noncontrollable cost allocation, Collusion, Performance evaluation
Selecting Experimental and Comparison Samples for Use in Studies of Auditor Reporting Decisions
Auditing, Sampling, Qualified opinion