Accounting from Business Source Elite copy

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions.

DASKE, HOLGER; HAIL, LUZI; LEUZ, CHRISTIAN; VERDI, RODRIGO

Journal of Accounting Research; 06/01/2013
(AN 86927606)
Business Source Elite

Decision Usefulness and Accelerated Filing Deadlines.

DOYLE, JEFFREY T.; MAGILKE, MATTHEW J.

Journal of Accounting Research; 06/01/2013
(AN 86927605)
Business Source Elite

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

LISOWSKY, PETRO; ROBINSON, LESLIE; SCHMIDT, ANDREW

Journal of Accounting Research; 06/01/2013
(AN 86927603)
Business Source Elite

How Do Ex Ante Severance Pay Contracts Fit into Optimal Executive Incentive Schemes?

RAU, P. RAGHAVENDRA; XU, JIN

Journal of Accounting Research; 06/01/2013
(AN 86927607)
Business Source Elite

The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions.

YING WANG, ELAINE; TAN, HUN-TONG

Journal of Accounting Research; 06/01/2013
(AN 86927604)
Business Source Elite

Managerial Overconfidence and Accounting Conservatism.

AHMED, ANWER S.; DUELLMAN, SCOTT

Journal of Accounting Research; 03/01/2013
(AN 84763707)
Business Source Elite

Does Anticipated Information Impose a Cost on Risk-Averse Investors? A Test of the Hirshleifer Effect.

BALL, RYAN T.

Journal of Accounting Research; 03/01/2013
(AN 84763706)
Business Source Elite

Fair Value Accounting and Managers' Hedging Decisions.

CHEN, WEI; TAN, HUN-TONG; WANG, ELAINE YING

Journal of Accounting Research; 03/01/2013
(AN 84763708)
Business Source Elite

Strategy Selection, Surrogation, and Strategic Performance Measurement Systems.

CHOI, JONGWOON (WILLIE); HECHT, GARY W.; TAYLER, WILLIAM B.

Journal of Accounting Research; 03/01/2013
(AN 84763704)
Business Source Elite

The Information Content of Tax Expense for Firms Reporting Losses.

DHALIWAL, DAN S.; KAPLAN, STEVEN E.; LAUX, RICK C.; WEISBROD, ERIC

Journal of Accounting Research; 03/01/2013
(AN 84763705)
Business Source Elite

On Estimating Conditional Conservatism.

Ball, Ray; Kothari, S. P.; Nikolaev, Valeri V.

Accounting Review; 05/01/2013
(AN 87541645)
Business Source Elite

Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations.

Bertomeu, Jeremy; Cheynel, Edwige

Accounting Review; 05/01/2013
(AN 87541651)
Business Source Elite

Target Price Accuracy: International Evidence.

Bilinski, Pawel; Lyssimachou, Danielle; Walker, Martin

Accounting Review; 05/01/2013
(AN 87541646)
Business Source Elite

I/B/E/S Reported Actual EPS and Analysts' Inferred Actual EPS.

Brown, Lawrence D.; Larocque, Stephannie

Accounting Review; 05/01/2013
(AN 87541647)
Business Source Elite

Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency.

Chen Chen; Danqing Young; Zili Zhuang

Accounting Review; 05/01/2013
(AN 87541649)
Business Source Elite

Board Interlocks and Earnings Management Contagion.

Peng-Chia Chiu; Siew Hong Teoh; Feng Tian

Accounting Review; 05/01/2013
(AN 87541643)
Business Source Elite

Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year.

Kai Du; Zhang, X. Frank

Accounting Review; 05/01/2013
(AN 87541640)
Business Source Elite

The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors.

Mills, Lillian F.; Nutter, Sarah E.; Schwab, Casey M.

Accounting Review; 05/01/2013
(AN 87541642)
Business Source Elite

The Role of Financial Reporting Quality in Mitigating the Constraining Effect of Dividend Policy on Investment Decisions.

Ramalingegowda, Santhosh; Chuan-San Wang; Yong Yu

Accounting Review; 05/01/2013
(AN 87541650)
Business Source Elite

Do Donors Discount Low-Quality Accounting Information?

Yetman, Michelle H.; Yetman, Robert J.

Accounting Review; 05/01/2013
(AN 87541641)
Business Source Elite

Corporate social responsibility and tax avoidance: A comment and reflection.

Hasseldine, John; Morris, Gregory

Accounting Forum; 03/01/2013
(AN 86453795)
Business Source Elite

Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris.

Sikka, Prem

Accounting Forum; 03/01/2013
(AN 86453796)
Business Source Elite

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle.

Dellaportas, Steven

Accounting Forum; 03/01/2013
(AN 86453797)
Business Source Elite

Effects of municipal, auditing and political factors on audit delay.

Cohen, Sandra; Leventis, Stergios

Accounting Forum; 03/01/2013
(AN 86453798)
Business Source Elite

Seeking legitimacy: Social reporting in the healthcare sector.

Monfardini, Patrizio; Barretta, Antonio D.; Ruggiero, Pasquale

Accounting Forum; 03/01/2013
(AN 86453799)
Business Source Elite

Some thoughts on the recognition of assets, notably in respect of intangible assets.

El-Tawy, Nevine; Tollington, Tony

Accounting Forum; 03/01/2013
(AN 86453800)
Business Source Elite

Editorial Board.

Accounting Forum; 03/01/2013
(AN 86453794)
Business Source Elite

UK health sector performance management: Conflict, crisis and unintended consequences.

Conrad, Lynne; Guven Uslu, Pinar

Accounting Forum; 12/01/2012
(AN 86453802)
Business Source Elite

Students as surrogates for practicing accountants: Further evidence.

Mortensen, Tony; Fisher, Richard; Wines, Graeme

Accounting Forum; 12/01/2012
(AN 86453803)
Business Source Elite

Towards recognising workforce health as a constituent of intellectual capital: Insights from a survey of UK accounting and finance directors.

Roslender, Robin; Stevenson, Joanna E.; Kahn, Howard

Accounting Forum; 12/01/2012
(AN 86453804)
Business Source Elite

The effect of financial constraints, investment policy, product market competition and corporate governance on the value of cash holdings.

Chan, Howard W. H.; Lu, Yufei; Zhang, Hong F.

Accounting & Finance; 06/01/2013
(AN 87405910)
Business Source Elite

Australian evidence on the implementation of the size and value premia.

Docherty, Paul; Chan, Howard; Easton, Steve

Accounting & Finance; 06/01/2013
(AN 87405915)
Business Source Elite

Value versus growth: Australian evidence.

Gharghori, Philip; Stryjkowski, Sebastian; Veeraraghavan, Madhu

Accounting & Finance; 06/01/2013
(AN 87405909)
Business Source Elite

Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect.

Hanlon, Dean; Pinder, Sean

Accounting & Finance; 06/01/2013
(AN 87405916)
Business Source Elite

Economic value of analyst recommendations in Australia: an application of the Black-Litterman asset allocation model.

He, Peng W.; Grant, Andrew; Fabre, Joel

Accounting & Finance; 06/01/2013
(AN 87405914)
Business Source Elite

GAAP, GFS and AASB 1049: perceptions of public sector stakeholders.

Kober, Ralph; Lee, Janet; Ng, Juliana

Accounting & Finance; 06/01/2013
(AN 87405917)
Business Source Elite

Bond pricing with a surface of zero coupon yields.

Murik, Vijay A.

Accounting & Finance; 06/01/2013
(AN 87405912)
Business Source Elite

Stock dividends in China: signalling or liquidity explanations?

Nguyen, Nhut H.; Wang, David Y.

Accounting & Finance; 06/01/2013
(AN 87405913)
Business Source Elite

The determinants of cash holdings in private family firms.

Steijvers, Tensie; Niskanen, Mervi

Accounting & Finance; 06/01/2013
(AN 87405908)
Business Source Elite

What determines the profitability of banks? Evidence from Spain.

Trujillo-Ponce, Antonio

Accounting & Finance; 06/01/2013
(AN 87405918)
Business Source Elite