Accounting review: A quarterly journal of the American Accounting Association

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  Año 2005, Vol. 80, Número 4

  • Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions

    Robert M. Bowen, Angela K. Davis, Dawn A. Matsumoto

    págs. 1011-1038

    

  • Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early-Stage/Startup Companies

    George Foster, Antonio Dávila

    págs. 1039-1068

    

  • Stock Price, Earnings, and Book Value in Managerial Performance Measures

    Sunil Dutta, Stelan Reicheistein

    págs. 1069-1100

    

  • Economic Effects of Tightening Accounting Standards to Restrict Earnings Management

    Alfred Wagenhofer, Ralf Ewert

    págs. 1101-1124

    

  • Disclosure Incentives and Effects on Cost of Capital around the World

    Inder K. Khurana�, Jere R. Francis, Raynolde Pereira

    págs. 1125-1162

    

  • Effects of Accounting-Method Choices on Subjective Performance-Measure Weighting Decisions: Experimental Evidence on Precision and Error Covariance

    Michael D. Shields, Ranjani Krishnan, Joan L. Luft

    págs. 1163-1192

    

  • The Role of Biased Earnings Guidance in Creating a Healthy Tension between Managers and Analysts

    Brian Mittendorf

    págs. 1193-1209

    

  • Accounting for Software Development Costs and Information Asymmetry

    Emad Mohd

    págs. 1211-1231

    

  • Credibility of Management Forecasts

    Phillip C. Stocken, Jonathan L. Rogers

    págs. 1233-1260

    

  • Editorial Data

    pág. 1261