Accounting review: A quarterly journal of the American Accounting Association

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  Año 1999, Vol. 74, Número 4

  • The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106

    L. Buky Folami, Paquita Y. Davis-Friday

    págs. 403-423

    

  • Incentives and Penalties Related to Earnings Overstatements that Violate GAAP

    Messod D. Beneish

    págs. 425-457

    

  • The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive

    Sok-Hyon Kang, William R. Baber

    págs. 459-472

    

  • Pre-Trial Settlement and the Value of Audits

    Ping Zhang, Lynda Thoman

    págs. 473-491

    

  • Does Performing Other Audit Tasks Affect Going-Concern Judgments?

    Donald V. Moser, Stephen E. Rau

    págs. 493-508

    

  • Revisiting the Relation between the Default Risk of Debt and the Earnings Response Coefficient

    Bruce K. Billings

    págs. 509-522

    

  • Book Reviews

    David Shields, Thomas H. Williams

    págs. 523-524

    

  • Book Reviews

    Patricia Arnold, Thomas H. Williams

    págs. 524-525