Accounting review: A quarterly journal of the American Accounting Association

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  Año 2014, Vol. 89, Número 4

  • A forum on ratcheting and incentives

    John Harry Evans III

    • Resumen

    págs. 1194-1195

    

  • Ratcheting and the role of relative target setting

    Carmen Aranda León, Javier Arellano, Antonio Dávila

    • Resumen

    págs. 1197-1226

    

  • Earnings targets and annual bonus incentives

    Raffi J. Indjejikian, Michal Matejka, Kenneth A. Merchant, Wim A. Van der Stede

    • Resumen

    págs. 1227-1256

    

  • Target ratcheting and incentives: : theory, evidence, and new opportunities

    Raffi J. Indjejikian, Michal Matejka, Jason D. Schloetzer

    • Resumen

    págs. 1259-1267

    

  • Information asymmetry and the ex ante impact of public disclosure quality on price efficiency and the cost of capital: : evidence from a laboratory market

    Orie E. Barron, Hong Qu

    • Resumen

    págs. 1269-1297

    

  • Investor horizon and CEO horizon incentives

    Brian Cadman, Jayanthi Sunder

    • Resumen

    págs. 1299-1328

    

  • Reputation repair after a serious restatement

    Jivas Chakravarthy, Ed de Haan, Shivaram Rajgopal

    • Resumen

    págs. 1329-1363

    

  • The impact of mandatory IFRS adoption on IPOs in global capital markets

    Hyun A. Hong, Mingyi Hung, Gerald J. Lobo

    • Resumen

    págs. 1365-1397

    

  • Evaluating proposed remedies for credit rating agency failures

    S. Jane Jollineau, Lloyd J. Tanlu, Amanda Winn

    • Resumen

    págs. 1399-1420

    

  • Professional investor relations within the firm

    Marcus P. Kirk, James D. Vincent

    • Resumen

    págs. 1421-1452

    

  • Restoring the tower of babel: : how foreign firms communicate with U.S. investors

    Russell J. Lundholm, Rafael Rogo, Jenny Li Zhang

    • Resumen

    págs. 1453-1485

    

  • Dual class ownership and tax avoidance

    Sean T. McGuire, Dechun Wang, Ryan J. Wilson

    • Resumen

    págs. 1487-1516

    

  • Network effects in countries' adoption of IFRS

    Karthik Ramanna, Ewa Sletten

    • Resumen

    págs. 1517-1543

    

  • Will disclosure of friendship ties between directors and CEOs yield perverse effects?

    Jacob M. Rose, Anna M. Rose, Carolyn Strand Norman, Cheri R. Mazza

    • Resumen

    págs. 1545-1563

    

  • Accounting for income taxes: : primer, extant research, and future directions

    Richard C. Sansing

    págs. 1565-1568

    

  • Accounting changes: : chronicles of convergence, crisis, and complexity in financial reporting

    Floyd Norris

    págs. 1568-1569

    

  • Strategic accounting disclosure

    Anil Arya, Brian G. Mittendorf

    págs. 1569-1571

    

  • The use of information by capital providers: : academic literature review

    págs. 1572-1573