Accounting review: A quarterly journal of the American Accounting Association

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  Año 2006, Vol. 81, Número 3

  • Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items

    Sarah Elizabeth McVay

    págs. 501-531

    

  • An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service

    Ella Mae Matsumura, Jae Yong Shin

    págs. 533-566

    

  • Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

    págs. 567-588

    

  • The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings

    págs. 589-616

    

  • Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

    págs. 617-652

    

  • Audit Partner Tenure and Audit Quality

    págs. 653-676

    

  • Optimal Information Asymmetry

    págs. 677-712

    

  • The Implications of Accounting Distortions and Growth for Accruals and Profitability

    págs. 713-743

    

  • Editorial Data

    pág. 744