Accounting review: A quarterly journal of the American Accounting Association

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  Año 2005, Vol. 80, Número 3

  • Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment

    Christine A. Botosan, Mary Stanford

    págs. 751-771

    

  • The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings

    David B. Smith, Paul A. Zarowin, Michael L. Ettredge

    págs. 773-804

    

  • Rounding of Analyst Forecasts

    Wayne B. Thomas, Don Herrmann

    págs. 805-823

    

  • Strategic Disclosure of Risky Prospects: A Laboratory Experiment

    Steven J. Kachelmeier, Jessen L. Hobson

    págs. 825-846

    

  • Valuing Loss Firms

    Peter Joos, George A. Plesko

    págs. 847-870

    

  • Judging the Risk of Financial Instruments: Problems and Potential Remedies

    Lisa Koonce, Marlys Gascho Lipe, Mary Lea McAnally

    págs. 871-895

    

  • The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions

    Steven D. Smith, Zoe-Vonna Palmrose, Mark W. Nelson

    págs. 897-920

    

  • The Halo Effect in Business Risk Audits: Can Strategic Risk Assessment Bias Auditor Judgment about Accounting Details?

    Ed. O'Donnell, Joseph J. Schultz Jr.

    págs. 921-939

    

  • The Information Intermediary Role of Short Sellers

    Grace Pownall, Paul J. Simko

    págs. 941-966

    

  • Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants

    Anne Wyatt

    págs. 967-1003