Accounting Horizons

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  Año 2014, Vol. 28, Número 3

  • Measuring pension liabilities under GASB statement No. 68

    John W. Mortimer, Linda R. Henderson

    • Resumen

    págs. 421-454

    

  • Classification shifting using the "corporate/other" segment

    Bradley E. Lail, Wayne B. Thomas, Glyn J. Winterbotham

    • Resumen

    págs. 455-477

    

  • Insights from academic participation in the FAF's Initial PIR: : the PIR of FIN 48

    Jennifer L. Blouin, Leslie A. Robinson

    • Resumen

    págs. 479-500

    

  • Does dividend policy drive earnings smoothing?

    Nan Liu, Reza Espahbodi

    • Resumen

    págs. 501-528

    

  • Can external monitoring affect corporate financial reporting and disclosure? Evidence from earnings and expectations management

    Alfred Zhu Liu

    • Resumen

    págs. 529-559

    

  • The development of reporting norms without explicit guidance: : an example from accounting for gift cards

    Karen M. Hennes, Kristy M. Schenck

    • Resumen

    págs. 561-578

    

  • The market reaction to SEC IFRS-Related announcements: : the case of American Depository Receipt (ADR) firms in the U.S.

    Jenice J. Prather-Kinsey, Paul N. Tanyi

    • Resumen

    págs. 579-603

    

  • CEO origin and accrual-based earnings management

    Yu Flora Kuang, Bo Qin, Jacco L. Wielhouwer

    • Resumen

    págs. 605-626

    

  • SOX after ten years: : a multidisciplinary review

    John C. Coates, Suraj Srinivasan

    • Resumen

    págs. 627-671

    

  • Inflation, exchange rates, and the conceptual framework: : the FASB's debates from 1973 to 1984

    Dominic Detzen

    • Resumen

    págs. 673-694

    

  • Some methodological deficiencies in empirical research articles in accounting

    Thomas R. Dyckman, Stephen A. Zeff

    • Resumen

    págs. 695-712