Accounting review: A quarterly journal of the American Accounting Association

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  Año 2016, Vol. 91, Número 4 (Jul2016)

  • The interactive role of difficulty and incentives in explaining the annual earnings forecast walkdown

    Mark T. Bradshaw, Lian Fen Lee, Kyle Peterson

    • Resumen
    

  • The capital market consequences of language barriers in the conference calls of non-u.S. Firms

    Francois Brochet, Patricia Naranjo, Gwen Yu

    • Resumen
    

  • Internal governance and real earnings management

    Qiang Cheng, Jimmy Lee, Terry Shevlin

    • Resumen
    

  • Vicarious learning under implicit contracts

    Jongwoon (Willie) Choi, Gary Hecht, Ivo D. Tafkov, Kristy L. Towry

    • Resumen
    

  • Hedging executive compensation risk through investment banks

    Ronald A. Dye, Sri S. Sridhar

    • Resumen
    

  • Corporate diversification and the cost of debt: : The role of segment disclosures

    Francesca Franco, Oktay Urcan, Florin P. Vasvari

    • Resumen
    

  • The effect of employee treatment policies on internal control weaknesses and financial restatements

    Jun Guo, Pinghsun Huang, Yan Zhang, Nan Zhou

    • Resumen
    

  • One size does not fit all: : How the uniform rules of FIN 48 affect the relevance of income tax accounting

    Leslie A. Robinson, Bridget Stomberg, Erin M. Towery

    • Resumen
    

  • Real earnings management and long-term operating performance: : The role of reversals in discretionary investment cuts

    Patrick Vorst

    • Resumen
    

  • The "big" consequences of IFRS: : How and when does the adoption of IFRS benefit global accounting firms?

    Maria Wieczynska

    • Resumen
    

  • Political Standards: : Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

    Jacob S. Soll