Accounting review: A quarterly journal of the American Accounting Association

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  Año 2016, Vol. 91, Número 1

  • A Theory of Hard and Soft Information.

    Jeremy Bertomeu, Iván Marinovic

    • Resumen

    págs. 1-20

    

  • Management Team Incentive: Dispersion and Firm Performance.

    Robert M. Bushman, Zhonglan Dai, Weining Zhang

    • Resumen

    págs. 21-45

    

  • Do Socially Responsible Firms Pay More Taxes?

    Angela K. Davis, David A. Guenther, Linda K. Krull, Brian M. Williams

    • Resumen

    págs. 47-68

    

  • Client Conservatism and Auditor-Client Contracting.

    Mark L. DeFond, Chee Yeow Lim, Yoonseok Zang

    • Resumen

    págs. 69-98

    

  • Performance Aggregation and Decentralized Contracting.

    Gerald A. Feltham, Christian Hofmann, Raffi J. Indjejikian

    • Resumen

    págs. 99-117

    

  • Asymmetric Effects of Regulation FD on Management Earnings Forecasts.

    Frank Heflin, William J. Kross, Inho Suk

    • Resumen

    págs. 119-152

    

  • Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure Tone.

    Elaine Henry, Andrew J. Leone

    • Resumen

    págs. 153-178

    

  • The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness.

    Kenneth J. Klassen, Petro Lisowsky, Devan Mescall

    • Resumen

    págs. 179-205

    

  • Who's the Fairest of Them All? Evidence from Closed-End Funds.

    Alastair Lawrence, Subprasiri Siriviriyakul, Richard G. Sloan

    • Resumen

    págs. 207-227

    

  • Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls.

    Joshua Lee

    • Resumen

    págs. 229-250

    

  • Do False Financial Statements Distort Peer Firms’ Decisions?

    Valerie Li

    • Resumen

    págs. 251-278

    

  • Monetary Incentives, Feedback, and Recognition--Complements or Substitutes? Evidence from a Field Experiment in a Retail Services Company.

    Sofia M. Lourenço

    • Resumen

    págs. 279-297

    

  • The Genesis of Double Entry Bookkeeping.

    Alan Sangster

    • Resumen

    págs. 299-315

    

  • Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance.

    Brady Twedt

    • Resumen

    págs. 317-346