chapter one: the canadian financial reporting environment · chapter one: the canadian financial...

Annotated Bibliography to accompany Kieso, et al: Intermediate Accounting, Eighth Canadian Edition

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Chapter One: The Canadian Financial Reporting Environment

Contracting-Valuation Role of Accounting Information

Astami, Emita W. and Greg Tower. "Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory" The International Journal of Accounting (2006, Issue 1), pp. 1.

Bartov, Eli, Partha Mohanram, Chandrakanth Seethamraju and Philip G. Berger. "Valuation of Internet stocks—an IPO perspective / Discussion" Journal of Accounting Research (May 2002, Issue 2), pp. 321.

Bloomfield, Robert J. "The "incomplete revelation hypothesis" and financial reporting" Accounting Horizons (Sep 2002, Issue 3), pp. 233.

Mattessich, Richard. "The Information Economic Perspective of Accounting: Its Coming of Age" Canadian Accounting Perspectives (2006, Issue 2), pp. 209.

Financial Reporting and Legal Environment

Barniv, Ran, Mark J Myring and Wayne B Thomas. "The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts" Contemporary Accounting Research (Winter 2005, Issue 4), pp. 727.

Ely, Kirsten M. and Grace Pownall. "Shareholder- versus stakeholder-focused Japanese companies: Firm characteristics and accounting valuation" Contemporary Accounting Research (Winter 2002, Issue 4), pp. 615.

Haw, In-Mu, Bingbing Hu, Lee-Seok Hwang and Woody Wu. "Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions" Journal of Accounting Research (May 2004, Issue 2), pp. 423.

Krishnan, Ranjani. "The Effect of Changes in Regulation and Competition on Firms' Demand for Accounting Information" The Accounting Review (Jan 2005, Issue 1), pp. 269.

Lang, Mark, Jana Smith Raedy, Michelle Higgins Yetman and Peter Joos. "How representative are firms that are cross-listed in the United States? An analysis of accounting quality" Journal of Accounting Research (May 2003, Issue 2), pp. 363.

Palmrose, Zoe-Vonna and Susan Scholz. "The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements" Contemporary Accounting Research (Spring 2004, Issue 1), pp. 139.

Srinivasan, Suraj. "Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members" Journal of Accounting Research (May 2005, Issue 2), pp. 291.


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GAAP Setting and Evolution of Accounting Principles

Barlev, Benzion and Joshua Rene Haddad. "TRACKS: Dual Accounting and the Enron Control Crisis" Journal of Accounting, Auditing & Finance (Summer 2004, Issue 3), pp. 343.

Beechy, Thomas H. "Accounting Standards: Rules, Principles, or Wild Guesses?" Canadian Accounting Perspectives (2005, Issue 2), pp. 195.

Bohren, Oyvind, Jorgen Haug and Dag Michalsen. "Compliance with flexible accounting standards" The International Journal of Accounting (2004, Issue 1), pp. 1.

Bradshaw, Mark T. and Richard G. Sloan. "GAAP versus the Street: An empirical assessment of two alternative definitions of earnings" Journal of Accounting Research (Mar 2002, Issue 1), pp. 41.

Brooks, Leonard J. and Real Labelle. "CAP Forum on Forensic Accounting in the Post-Enron World: Education for Investigative and Forensic Accounting" Canadian Accounting Perspectives (2006, Issue 2), pp. 287.

Caplan, Dennis and Michael Kirschenheiter. "A Model of Auditing Under Bright-Line Accounting Standards" Journal of Accounting, Auditing & Finance (Fall 2004, Issue 4), pp. 523.

Chen, Shimin, Zheng Sun and Yuetang Wang. "Evidence from China on whether harmonized accounting standards harmonize accounting practices" Accounting Horizons (Sep 2002, Issue 3), pp. 183.

Collins, Denton L., William R. Pasewark and Jerry R Strawser. "Characteristics influencing perceptions of accounting pronouncement quality" Accounting Horizons (Jun 2002, Issue 2), pp. 137.

Ding, Yuan, Thomas Jeanjean and Herve Stolowy. "Why do national GAAP differ from IAS? The role of culture" The International Journal of Accounting (2005, Issue 4), pp. 325.

Ewert, Ralf and Alfred Wagenhofer. "Economic Effects of Tightening Accounting Standards to Restrict Earnings Management" The Accounting Review (Oct 2005, Issue 4), pp. 1101.

Fearnley, Stella and Tony Hines. "The regulatory framework for financial reporting and auditing in the United Kingdom: The present position and impending changes" The International Journal of Accounting 2003 Issue 2), pp. 215.

Fortin, Jacques and Real Labelle. "If Only We Had Listened to Ross Skinner!" Canadian Accounting Perspectives (2005, Issue 2), pp. 257.

Gangolly, Jagdish S., Mohamed E. Hussein, Gim S Seow and Kinsun Tam. "Harmonization of the auditor's report" The International Journal of Accounting (2002, Issue 3), pp. 327.

Garrido, Pascual, Angel Leon and Ana Zorio. "Measurement of formal harmonization progress: The IASC experience" The International Journal of Accounting (2002, Issue 1), pp. 1.

Jamal, Karim, Michael Maier, Shyam Sunder and Paul M Healy. "Privacy in e-commerce: Devleopment of reporting standards, disclosure, and assurance services in an unregulated market" Journal of Accounting Research (May 2003, Issue 2), pp. 285.


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Joshi, Prem Lal and Sayel Ramadhan. "The adoption of international accounting standards by small and closely held companies: Evidence from Bahrain" The International Journal of Accounting (2002, Issue 4), pp. 429.

Leuz, Christian. "IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market" Journal of Accounting Research (Jun 2003, Issue 3), pp. 445.

Maines, Laureen A., Eli Bartov, Patricia Fairfield, D. Eric Hirst and et al. "Evaluating concepts-based vs. rules-based approaches to standard setting" Accounting Horizons (Mar 2003, Issue 1), pp. 73.

Mustafa, Sameer T. and Heidi Hylton Meier. "CAP Forum on Forensic Accounting in the Post-Enron World: Audit Committees and Misappropriation of Assets: Publicly Held Companies in the United States" Canadian Accounting Perspectives (2006, Issue 2), pp. 307.

Nelson, Mark W. "Behavioral evidence on the effects of principles- and rules-based standards" Accounting Horizons (Mar 2003, Issue 1), pp. 91.

Nobes, Christopher. "On the myth of "Anglo-Saxon" financial accounting: A comment" The International Journal of Accounting (2003, Issue 1), pp. 95.

Nobes, Christopher W. "Rules-Based Standards and the Lack of Principles in Accounting" Accounting Horizons (Mar 2005, Issue 1), pp. 25.

Prather-Kinsey, Jenice. "Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico" The International Journal of Accounting (2006, Issue 2), pp. 141.

Rosen, L. S. "CAP Forum on Forensic Accounting in the Post-Enron World: Accounting and Auditing Education Reform" Canadian Accounting Perspectives (2006, Issue 2), pp. 275.

Rosen, L. S. "CAP Forum on Forensic Accounting in the Post-Enron World: Forensic Accounting: Where and When Headed?" Canadian Accounting Perspectives (2006, Issue 2), pp. 257.

Rosman, Andrew, Stanley Biggs, Lynford Graham and Lynn Bible. "Successful Audit Workpaper Review Strategies in Electronic Environments" Journal of Accounting, Auditing & Finance (Winter 2007, Issue 1), pp. 57.

Schipper, Katherine. "Principles-based accounting standards" Accounting Horizons (Mar 2003, Issue 1), pp. 61.

Scott, William R. "An international comparison and evaluation of financial accounting concepts statements" Canadian Accounting Perspectives (2002, Issue 2), pp. 163.

Skinner, Ross. "Judgment in Jeopardy: Why Detailed Rules Will Never Replace a Chartered Accountant's Professional Judgment in Financial Reporting" Canadian Accounting Perspectives (2005, Issue 2), pp. 143.

Street, Donna L. "Large firms envision worldwide convergence of standards" Accounting Horizons (Sep 2002, Issue 3), pp. 215.


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Webster, Erin and Daniel B. Thornton. "Earnings Quality under Rules- versus Principles-based Accounting Standards: A Test of the Skinner Hypothesis" Canadian Accounting Perspectives (2005, Issue 2), pp. 167.

Wyatt, Arthur R. "Accounting Professionalism—They Just Don't Get It!" Accounting Horizons (Mar 2004, Issue 1), pp. 45.

Zeff, Stephen A. "How the U.S. accounting profession got where it is today: Part I" Accounting Horizons (Sep 2003, Issue 3), pp. 189.

Zeff, Stephen A. "How the U.S. Accounting Profession Got Where It Is Today: Part II" Accounting Horizons (Dec 2003, Issue 4), pp. 267.

Zeghal, Daniel and Karim Mhedhbi. "An analysis of the factors affecting the adoption of international accounting standards by developing countries" The International Journal of Accounting (Dec 2006, Issue 4), pp. 373.

Sarbanes-Oxley Act of 2002

Klein, April. "Likely Effects of Stock Exchange Governance Proposals and Sarbanes-Oxley on Corporate Boards and Financial Reporting" Accounting Horizons (Dec 2003, Issue 4), pp. 343.

Ge, Weili and Sarah McVay. "The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act" Accounting Horizons (Sep 2005, Issue 3), pp. 137.

Geiger, Marshall A. and Porcher L. Taylor III. "CEO and CFO Certifications of Financial Information" Accounting Horizons (Dec 2003, Issue 4), pp. 357.

Geiger, Marshall A., David S North and Brendan T. O'Connell. "The Auditor-to-Client Revolving Door and Earnings Management" Journal of Accounting, Auditing & Finance (Winter 2005, Issue 1), pp. 1.

Herz, Robert H. "A year of challenge and change for the FASB" Accounting Horizons (Sep 2003, Issue 3), pp. 247.

Jain, Pankaj K. and Zabihollah Rezaee. "The Sarbanes-Oxtey Act of 2002 and Capital-Market Behavior: Early Evidence" Contemporary Accounting Research (Fall 2006, Issue 3), pp. 629.

Ronen, Joshua and Arnold Berman. "TRACKS: Musings on Post-Enron Reforms" Journal of Accounting, Auditing & Finance (Summer 2004, Issue 3), pp. 331.

Williams, Susan Perry. "Meet the Experts" Accounting Horizons (Dec 2005, Issue 4), pp. 255.


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Chapter Two: Conceptual Framework Underlying Financial Reporting

General Characteristics of Accounting Information

Botosan, Christine A., Hollis Ashbaugh-Skaife, Anne L Beatty, Paquita Y Davis-Friday and et al. "Financial Accounting and Reporting Standards for Private Entities" Accounting Horizons (Jun 2006, Issue 2), pp. 179.

Chanchani, Shalin and Roger Willett. "An empirical assessment of Gray's accounting value constructs" The International Journal of Accounting (2004, Issue 2), pp. 125.

Cormier, Denis and Michel L. Magnan. "From Accounting to "Forecounting"" Canadian Accounting Perspectives (2005, Issue 2), pp. 243.

Demski, Joel S., John C. Fellingham, Yuji Ijiri and Shyam Sunder. "Some thoughts on the intellectual foundations of accounting" Accounting Horizons (Jun 2002, Issue 2), pp. 157.

Francis, Jennifer, Katherine Schipper and Linda Vincent. "Expanded disclosures and the increased usefulness of earnings announcements" The Accounting Review (Jul 2002, Issue 3), pp. 515.

Gibbins, Michael and Dwayne Loewen. "An Essay on Accounting's Social Complexity and the Fairness Challenge" Canadian Accounting Perspectives (2005, Issue 2), pp. 269.

Lundholm, Russell J. "Historical accounting and the endogenous credibility of current disclosures" Journal of Accounting, Auditing & Finance (Winter 2003, Issue 1), pp. 207.

Tan, Chyi Woan, Greg Tower, Phil Hancock and Ross Taplin. "Empires of the sky: Determinants of global airlines' accounting-policy choices" The International Journal of Accounting (2002, Issue 3), pp. 277.

Relevance

Aboody, David, John Hughes and Jing Liu. "Measuring value relevance in a (possibly) inefficient market" Journal of Accounting Research (Sep 2002, Issue 4), pp. 965.

Al-Sehali, Mohammed and Nasser Spear. "The decision relevance and timeliness of accounting earnings in Saudi Arabia" The International Journal of Accounting (2004, Issue 2), pp. 197.

Bartov, Eli, Stephen R. Goldberg and Myungsun Kim. "Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective" Journal of Accounting, Auditing & Finance (Spring 2005, Issue 2), pp. 95.

Dontoh, Alex, Suresh Radhakrishnan and Joshua Ronen. "The Declining Value-relevance of Accounting Information and Non-information-based Trading: An Empirical Analysis" Contemporary Accounting Research (Winter 2004, Issue 4), pp. 795.

Dye, Ronald A. and Sri S. Sridhar. "Reliability-relevance trade-offs and the efficiency of aggregation" Journal of Accounting Research (Mar 2004, Issue 1), pp. 51.


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Jung, Kooyul and Soo Young Kwon. "Ownership structure and earnings informativeness: Evidence from Korea" The International Journal of Accounting (2002, Issue 3), pp. 301.

Hand, John R. M. "The Value Relevance of Financial Statements in the Venture Capital Market" The Accounting Review (Apr 2005, Issue 2), pp. 613.

Kanodia, Chandra, Rajdeep Singh and Andrew E. Spero. "Imprecision in Accounting Measurement: Can It Be Value Enhancing?" Journal of Accounting Research (Jun 2005, Issue 3), pp. 487.

Landsman, Wayne R. and Edward L. Maydew. "Has the information content of quarterly earnings announcements declined in the past three decades?" Journal of Accounting Research (Jun 2002, Issue 3), pp. 797.

Sami, Heibatollah and Haiyan Zhou. "A comparison of value relevance of accounting information in different segments of the Chinese stock market" The International Journal of Accounting 2004 Issue 4), pp. 403.

Tinkelman, Daniel. "The Decision-Usefulness of Nonprofit Fundraising Ratios: Some Contrary Evidence" Journal of Accounting, Auditing & Finance (Fall 2006, Issue 4), pp. 441.

Reliability

Ahmed, Anwer S., Bruce K. Billings, Richard M. Morton and Mary Stanford-Harris. "The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs" The Accounting Review (Oct 2002, Issue 4), pp. 867.

Kim, Jeong-Bon, Richard Chung and Michael Firth. "Auditor conservatism, asymmetric monitoring, and earnings management" Contemporary Accounting Research (Summer 2003, Issue 2), pp. 323.

Krishnan, Gopal V. "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?" Contemporary Accounting Research (Spring 2005, Issue 1), pp. 165.

Lin, Haijin and Brian Mittendorf. "Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis" Contemporary Accounting Research (Winter 2006, Issue 4), pp. 1017.

Lobo, Gerald J. and Jian Zhou. "Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence" Accounting Horizons (Mar 2006, Issue 1), pp. 57.

Mason, Lori. "The Impact of Accounting Conservatism on the Magnitude of the Differential Information Content of Cash Flows and Accruals" Journal of Accounting, Auditing & Finance (Summer 2004, Issue 3), pp. 249.

Mensah, Yaw M., Xiaofei Song and Simon S. M. Ho. "The Effect of Conservatism on Analysts' Annual Earnings Forecast Accuracy and Dispersion" Journal of Accounting, Auditing & Finance (Spring 2004, Issue 2), pp. 159.

Pae, Jinhan, Daniel B. Thornton and Michael Welker. "The Link between Earnings Conservatism and the Price-to-Book Ratio" Contemporary Accounting Research (Fall 2005, Issue 3), pp. 693.


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Patterson, Evelyn R. and Reed Smith. "Materiality uncertainty and earnings misstatement" The Accounting Review (Jul 2003, Issue 3), pp. 819.

Penman, Stephen H. and Xiao-Jun Zhang. "Accounting conservatism, the quality of earnings, and stock returns" The Accounting Review (Apr 2002, Issue 2), pp. 237.

Sen, Pradyot K. "Reported Earnings Quality Under Conservative Accounting and Auditing" Journal of Accounting, Auditing & Finance (Summer 2005, Issue 3), pp. 229.

Watts, Ross L. "Conservatism in accounting part I: Explanations and implications" Accounting Horizons (Sep 2003, Issue 3), pp. 207.

Watts, Ross L. "Conservatism in Accounting Part II: Evidence and Research Opportunities" Accounting Horizons (Dec 2003, Issue 4), pp. 287.

Transparency and Timeliness

Soltani, Bahram. "Timeliness of corporate and audit reports: Some empirical evidence in the French context" The International Journal of Accounting (2002, Issue 2), pp. 215.

Hodge, Frank D., Jane Jollineau Kennedy and Laureen A. Maines. "Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?" The Accounting Review (Jul 2004, Issue 3), pp. 687.


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Chapter Three: The Accounting Information System

Accounting Systems

Anderson, Shannon W. and William N. Lanen. "Using electronic data interchange (EDI) to improve the efficiency of accounting transactions" The Accounting Review (Oct 2002, Issue 4), pp. 703.

Basu, Sudipta and Gregory B. Waymire. "Recordkeeping and Human Evolution" Accounting Horizons (Sep 2006, Issue 3), pp. 201.

Cohen, Eric E. "CAP Forum on E-Business: Compromise or Customize: XBRL's Paradoxical Power" Canadian Accounting Perspectives (2004, Issue 2), pp. 187.

Stocken, Phillip C. and Robert E. Verrecchia. "Financial Reporting System Choice and Disclosure Management" The Accounting Review (Oct 2004, Issue 4), pp. 1181.

Classification and Aggregation of Accounting Information

Arya, Anil, John C. Fellingham, Brian Mittendorf and Douglas A. Schroeder. "Reconciling Financial Information at Varied Levels of Aggregation" Contemporary Accounting Research (Summer 2004, Issue 2), pp. 303.

Dye, Ronald A. "Classifications manipulation and Nash accounting standards" Journal of Accounting Research (Sep 2002, Issue 4), pp. 1125.

Accrual Accounting

Callen, Jeffery L. and Dan Segal. "Do Accruals Drive Firm-level Stock Returns? A Variance Decomposition Analysis" Journal of Accounting Research (Jun 2004, Issue 3), pp. 527.

Cheng, C. S. Agnes and Wayne B. Thomas. "Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows" The Accounting Review (Oct 2006, Issue 5), pp. 1151.

Fairfield, Patricia M., J. Scott Whisenant and Teri Lombardi Yohn. "Accrued earnings and growth: Implications for future profitability and market mispricing" The Accounting Review (Jan 2003, Issue 1), pp. 353.

Gul, Ferdinand A., Charles J. P. Chen and Judy S. L. Tsui. "Discretionary accounting accruals, managers' incentives, and audit fees" Contemporary Accounting Research (Fall 2003, Issue 3), pp. 441.

Hodge, Frank D., Roger D. Martin and Jamiie H. Pratt. "Audit Qualifications of Income-Decreasing Accounting Choices" Contemporary Accounting Research (Summer 2006, Issue 2), pp. 369.

Hribar, Paul and Daniel W. Collins. "Errors in estimating accruals: Implications for empirical research" Journal of Accounting Research (Mar 2002, Issue 1), pp. 105.

Lev, Baruch and Doron Nissim. "The Persistence of the Accruals Anomaly" Contemporary Accounting Research (Spring 2006, Issue 1), pp. 193.

Marquardt, Carol A. and Christine I. Wiedman. "How Are Earnings Managed? An Examination of Specific Accruals" Contemporary Accounting Research (Summer 2004, Issue 2), pp. 461.


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Chapter Four: Reporting Financial Performance

Accounting Earnings and Income Statement

Anderson, Mark C., Rajiv D. Banker and Surya N. Janakiraman. "Are selling, general, and administrative costs "sticky"?" Journal of Accounting Research (Mar 2003, Issue 1), pp. 47.

Atiase, Rowland K., David E. Platt and Senyo Y. Tse. "Operational Restructuring Charges and Post-Restructuring Performance" Contemporary Accounting Research (Fall 2004, Issue 3), pp. 493.

Barker, Richard. "Reporting Financial Performance" Accounting Horizons (Jun 2004, Issue 2), pp. 157.

Botosan, Christine A. and Marlene A. Plumlee. "Assessing Alternative Proxies for the Expected Risk Premium" The Accounting Review (Jan 2005, Issue 1), pp. 21.

Buchheit, Steve. "Fixed Cost Magnitude, Fixed Cost Reporting Format, and Competitive Pricing Decisions: Some Experimental Evidence" Contemporary Accounting Research (Spring 2004, Issue 1), pp. 1.

Chen, Shimin and Yuetang Wang. "Evidence from China on the value relevance of operating income vs. below-the-line items" The International Journal of Accounting (2004, Issue 4), pp. 339.

Dykeman, Brock and Gary Entwistle. "The Life and Death of the Canadian Contingent Gains and Losses Accounting Standards Project" Canadian Accounting Perspectives (2004, Issue 1), pp. 6.

Jones, Christopher L. and Andrea Alston Roberts. "Management of Financial Information in Charitable Organizations: The Case of Joint-Cost Allocations" The Accounting Review (Jan 2006, Issue 1), pp. 159.

Klein, April and Carol A. Marquardt. "Fundamentals of Accounting Losses" The Accounting Review (Jan 2006, Issue 1), pp. 179.

Lee, Yen-Jung, Kathy R. Petroni, Min Shen and D. Eric Hirst. "Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers: Discussion of "Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers"" Contemporary Accounting Research (Fall 2006, Issue 3), pp. 655.

McGowan, Annie S. and Valaria P. Vendrzyk. "The relation between cost shifting and segment profitability in the defense-contracting industry" The Accounting Review (Oct 2002, Issue 4), pp. 949.

Ohlson, James A. "A Practical Model of Earnings Measurement" The Accounting Review (Jan 2006, Issue 1), pp. 271.

Roberts, Andrea Alston. "The Implications of Joint Cost Standards for Charity Reporting" Accounting Horizons (Mar 2005, Issue 1), pp. 11.


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Sivakumar, Kumar, Gregory Waymire and Sudipta Basu. "Enforceable accounting rules and income measurement by early 20th century railroads" Journal of Accounting Research (May 2003, Issue 2), pp. 397.

Accounting Based Valuation Models

Ali, Ashiq, Lee-Seok Hwang and Mark A. Trombley. "Residual-income-based valuation predicts future stock returns: Evidence on mispricing vs. risk explanations" The Accounting Review (Apr 2003, Issue 2), pp. 377.

Ashbaugh, Hollis and Per Olsson. "An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values" The Accounting Review (Jan 2002, Issue 1), pp. 107.

Baginski, Stephen P. and James M. Wahlen. "Residual income risk, intrinsic values, and share prices" The Accounting Review (Jan 2003, Issue 1), pp. 327.

Ballas, Apolostos A. and Dimosthenis L. Hevas. "Differences in the valuation of earnings and book value: Regulation effects or industry effects?" The International Journal of Accounting (2005, Issue 4), pp. 363.

Balsam, Steven, Eli Bartov and Carol Marquardt. "Accruals management, investor sophistication, and equity valuation: Evidence from 10-Q filings" Journal of Accounting Research (Sep 2002, Issue 4), pp. 987.

Barth, Mary E., William H. Beaver, John R. M. Hand and Wayne R. Landsman. "Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values" Journal of Accounting, Auditing & Finance (Fall 2005, Issue 4), pp. 311.

Beaver, William H. "Perspectives on recent capital market research" The Accounting Review (Apr 2002, Issue 2), pp. 453.

Begley, Joy and Gerald A Feltham. "The relation between market values, earnings forecasts, and reported earnings" Contemporary Accounting Research (Spring 2002, Issue 1), pp. 1.

Brown, Lawrence D. and Marcus L. Caylor. "A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences" The Accounting Review (Apr 2005, Issue 2), pp. 423.

Callen, Jeffrey L., Ole-Kristian Hope and Dan Segal. "Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication" Journal of Accounting Research (Jun 2005, Issue 3), pp. 377.

Callen, Jeffrey L., Joshua Livnat and Dan Segal. "The Information Content of SEC Filings and Information Environment: A Variance Decomposition Analysis" The Accounting Review (Oct 2006, Issue 5), pp. 1017.

Chandar, Nandini and Robert Bricker. "Incentives, discretion, and asset valuation in closed-end mutual funds" Journal of Accounting Research (Sep 2002, Issue 4), pp. 1037.


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Cheng, Qiang. "What Determines Residual Income?" The Accounting Review (Jan 2005, Issue 1), pp. 85.

Choi, Young-Soo, John F O'Hanlon and Peter F Pope. "Conservative Accounting and Linear Information Valuation Models" Contemporary Accounting Research (Spring 2006, Issue 1), pp. 73.

Christensen, Peter O., Gerald A. Feltham and Martin G. H. Wu. ""Cost of capital" in residual income for performance evaluation" The Accounting Review (Jan 2002, Issue 1), pp. 1.

Core, John E., Wayne R. Guay and S. P. Kothari. "The economic dilution of employee stock options: Diluted EPS for valuation and financial reporting" The Accounting Review (Jul 2002, Issue 3), pp. 627.

Davis-Friday, Paquita Y., Li Li Eng and Chao-Shin Liu. "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings" The International Journal of Accounting (2006, Issue 1), pp. 22.

Easton, Peter. "Discussion-Earnings Surprises and the Cost of Equity Capital" Journal of Accounting, Auditing & Finance (Fall 2004, Issue 4), pp. 515.

Easton, Peter D. "PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital" The Accounting Review (Jan 2004, Issue 1), pp. 73.

Easton, Peter D and Steven J Monahan. "An Evaluation of Accounting-Based Measures of Expected Returns" The Accounting Review (Apr 2005, Issue 2), pp. 501.

Easton, Peter, Gary Taylor, Pervin Shroff and Theodore Sougiannis. "Using forecasts of earnings to simultaneously estimate growth and the rate of return on equity investment" Journal of Accounting Research (Jun 2002, Issue 3), pp. 657.

Guo, Re-Jin, Baruch Lev and Nan Zhou. "The Valuation of Biotech IPOs" Journal of Accounting, Auditing & Finance (Fall 2005, Issue 4), pp. 423.

Hanlon, Michelle. "The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences" The Accounting Review (Jan 2005, Issue 1), pp. 137.

Hodder, Leslie D., Patrick E. Hopkins and James M. Wahlen. "Risk-Relevance of Fair-Value Income Measures for Commercial Banks" The Accounting Review (Mar 2006, Issue 2), pp. 337.

Jenkins, David S. and Gregory D. Kane. "A Contextual Analysis of Income- and Asset-Based Approaches to Private Equity Valuation" Accounting Horizons (Mar 2006, Issue 1), pp. 19.

Kinney, William, David Burgstahler and Roger Martin. "Earnings surprise "materiality" as measured by stock returns" Journal of Accounting Research (Dec 2002, Issue 5), pp. 1297.

Lev, Baruch and Doron Nissim. "Taxable Income, Future Earnings, and Equity Values" The Accounting Review (Oct 2004, Issue 4), pp. 1039.

Liu, Jing, Doron Nissim and Jacob Thomas. "Equity valuation using multiples" Journal of Accounting Research (Mar 2002, Issue 1), pp. 135.

Liu, Qiao. "How Good is Good News? Technology Depth, Book-to-Market Ratio, and Innovative Events" Journal of Accounting, Auditing & Finance (Summer 2006, Issue 3), pp. 293.


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Mendenhall, Richard R. "How naive is the market's use of firm-specific earnings information?" Journal of Accounting Research (Jun 2002, Issue 3), pp. 841.

Miller, Jeffrey S. "Unintended Effects of Preannouncenients on Investor Reactions to Earnings News" Contemporary Accounting Research (Winter 2006, Issue 4), pp. 1073.

Nichols, D. Craig and James M. Wahlen. "How Do Earnings Numbers Relate to Stock Returns? A Review of Classic Accounting Research with Updated Evidence" Accounting Horizons (Dec 2004, Issue 4), pp. 263.

Nissim, Doron and Stephen H. Penman. "The Association between Changes in Interest Rates, Earnings, and Equity Values" Contemporary Accounting Research (Winter 2003, Issue 4), pp. 775.

Ota, Koji. "A test of the Ohlson (1995) model: Empirical evidence from Japan" The International Journal of Accounting (2002, Issue 2), pp. 157.

Ryan, Stephen G. and Paul A. Zarowin. "Why has the contemporaneous linear returns-earnings relation declined?" The Accounting Review (Apr 2003, Issue 2), pp. 523.

Scott, Thomas W. and Heather A. Wier. "The explanatory power of Canadian accounting measures of earnings dilution" Canadian Accounting Perspectives (2002, Issue 1), pp. 7.

Shroff, Pervin K. "The relation between aggregate earnings and security returns over long intervals" Contemporary Accounting Research (Spring 2002, Issue 1), pp. 147.

Swanson, Edward P., Lynn Rees and Luis Felipe Juarez-Valdes. "The contribution of fundamental analysis after a currency devaluation" The Accounting Review (Jul 2003, Issue 3), pp. 875.

Wang, Yue, Willem Buijink and Rob Eken. "The value relevance of dirty surplus accounting flows in The Netherlands" The International Journal of Accounting (Dec 2006, Issue 4), pp. 387.

Earnings Management and Quality of Earnings

Anctil, Regina M. and Sandra Chamberlain. "Determinants of the Time Series of Earnings and Implications for Earnings Quality" Contemporary Accounting Research (Fall 2005, Issue 3), pp. 483.

Arya, Anil, Jonathan C. Glover and Shyam Sunder. "Are unmanaged earnings always better for shareholders?" Accounting Horizons (2003, Issue 1) pp. 111.

Atiase, Rowland K., Somchai Supattarakul and Senyo Tse. "Market Reaction to Earnings Surprise Warnings: The Incremental Effect of Shareholder Litigation Risk on the Warning Effect" Journal of Accounting, Auditing & Finance (Spring 2006, Issue 2), pp. 191.

Bauwhede, Heidi Vander, Marleen Willekens and Ann Gaeremynck. "Audit firm size, public ownership, and firms' discretionary accurals management" The International Journal of Accounting (2003, Issue 1), pp. 1.

Beatty, Anne L., Bin Ke and Kathy R. Petroni. "Earnings management to avoid earnings declines across pubicily and privately held banks" The Accounting Review (Jul 2002, Issue 3), pp. 547.


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Beneish, Messod D. and Mark E. Vargus. "Insider trading, earnings quality, and accrual mispricing" The Accounting Review (Oct 2002, Issue 4), pp. 755.

Bhattacharya, Utpal, Hazem Daouk and Michael Welker. "The world price of earnings opacity" The Accounting Review (Jul 2003, Issue 3), pp. 641.

Bhojraj, Sanjeev and Robert Libby. "Capital Market Pressure, Disclosure Frequency-Induced Earnings/Cash Flow Conflict, and Managerial Myopia" The Accounting Review (Jan 2005, Issue 1), pp. 1.

Bloomfield, Robert J., Robert Libby and Mark W. Nelson. "Do investors overrely on old elements of the earnings time series?" Contemporary Accounting Research (Spring 2003, Issue 1), pp. 1.

Bowen, Robert M., Angela K. Davis and Dawn A.. Matsumoto. "Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions" The Accounting Review (Oct 2005, Issue 4), pp. 1011.

Buchheit, Steve and Mark Kohlbeck. "Have earnings announcements lost information content?" Journal of Accounting, Auditing & Finance (Spring 2002, Issue 2), pp. 137.

Burgstahler, David C. and Michael J. Eames. "Earnings management to avoid losses and earnings decreases: Are analysts fooled?" Contemporary Accounting Research (Summer 2003, Issue 2), pp. 253.

Burgstahler, David C., Luzi Hail and Christian Leuz. "The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms" The Accounting Review (Oct 2006, Issue 5), pp. 983.

Burgstahler, David, James Jiambalvo and Terry Shevlin. "Do stock prices fully reflect the implications of special items for future earnings?" Journal of Accounting Research (Jun 2002, Issue 3), pp. 585.

Chambers, Dennis J., Robert N. Freeman and Adam S. Koch. "The Effect of Risk on Price Responses to Unexpected Earnings" Journal of Accounting, Auditing & Finance (Fall 2005, Issue 4), pp. 461.

Chen, Kevin C. W. and Hongqi Yuan. "Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues" The Accounting Review (Jul 2004, Issue 3), pp. 645.

Desai, Hemang, Chris E. Hogan and Michael S. Wilkins. "The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover" The Accounting Review (Jan 2006, Issue 1), pp. 83.

Dhaliwal, Dan S., Cristi A. Gleason and Lillian F. Mills. "Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts" Contemporary Accounting Research (Summer 2004, Issue 2), pp. 431.

Dutta, Sunil and Frank Gigler. "The effect of earnings forecasts on earnings management" Journal of Accounting Research (Jun 2002, Issue 3), pp. 631.

Ecker, Frank, Jennifer Francis, Irene Kim, Per M. Olsson and Katherine Schipper. "A Returns-Based Representation of Earnings Quality" The Accounting Review (Jul 2006, Issue 4), pp. 749.


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Erickson, Merle, Michelle Hanlon and Edward L. Maydew. "How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings" The Accounting Review (Apr 2004, Issue 2), pp. 387.

Francis, Jennifer, Ryan LaFond, Per M. Olsson and Katherine Schipper. "Costs of Equity and Earnings Attributes" The Accounting Review (Oct 2004, Issue 4), pp. 967.

Francis, Jennifer, Katherine Schipper and Linda Vincent. "The relative and incremental explanatory power of earnings and alternative (to earnings) performance measures for returns" Contemporary Accounting Research (Spring 2003, Issue 1), pp. 121.

Gul, Ferdinand A., Stephen G. Lynn and Judy S. L. Tsui. "Audit quality, management ownership, and the informativeness of accounting earnings" Journal of Accounting, Auditing & Finance (Winter 2002, Issue 1), pp. 25.

Guttman, Ilan, Ohad Kadan and Eugene Kandel. "A Rational Expectations Theory of Kinks in Financial Reporting" The Accounting Review (Jul 2006, Issue 4), pp. 811.

Haw, In-Mu, Bingbing Hu, Lee-Seok Hwang and Woody Wu. "Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions" Journal of Accounting Research (May 2004, Issue 2), pp. 423.

Haw, In-Mu, Da Qi, Donghui Wu and Woody Wu. "Market Consequences of Earnings Management in Response to Security Regulations in China" Contemporary Accounting Research (Spring 2005, Issue 1), pp. 95.

Hunton, James E., Robert Libby and Cheri L. Mazza. "Financial Reporting Transparency and Earnings Management" The Accounting Review (Jan 2006, Issue 1), pp. 135.

Johnson, W. Bruce and William C. Schwartz Jr. "Are Investors Misled by "Pro Forma" Earnings?" Contemporary Accounting Research (Winter 2005, Issue 4), pp. 915.

Johnston, Derek and Steve Rock. "Earnings Management to Minimize Superfund Clean-up and Transaction Costs" Contemporary Accounting Research (Fall 2005, Issue 3), pp. 617.

Kirschenheiter, Michael and Nahum D. Melumad. "Can "big bath" and earnings smoothing co-exist as equilibrium financial reporting strategies?" Journal of Accounting Research (Jun 2002, Issue 3), pp. 761.

Marquardt, Carol and Christine Wiedman. "Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share" Journal of Accounting Research (May 2005, Issue 2), pp. 205.

Matsumoto, Dawn A. "Management's incentives to avoid negative earnings surprises" The Accounting Review (Jul 2002, Issue 3), pp. 483.

Moehrle, Stephen R. "Do firms use restructuring charge reversals to meet earnings targets?" The Accounting Review (Apr 2002, Issue 2), pp. 397.


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Morsfield, Suzanne G. and Christine E. L. Tan. "Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public Offerings?" The Accounting Review (Oct 2006, Issue 5), pp. 1119.

Nelson, Mark W., John A. Elliott and Robin L. Tarpley. "How are earnings managed? Examples from auditors" Accounting Horizons (2003, Issue 1) pp. 17.

Nelson, Mark W., John A. Elliott, Robin L. Tarpley and Michael Gibbins. "Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions / Discussion of Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions" The Accounting Review (2002, Issue 2) pp. 175.

Othman, Hakim Ben and Daniel Zeghal. "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases" The International Journal of Accounting (Dec 2006, Issue 4), pp. 406.

Penman, Stephen H. "The quality of financial statements: Perspectives from the recent stock market bubble" Accounting Horizons 2003 pp. 77.

Phillips, John, Morton Pincus and Sonja Olhoft Rego. "Earnings management: New evidence based on deferred tax expense" The Accounting Review (Apr 2003, Issue 2), pp. 491.

Ronen, Joshua, Tavy Ronen and Varda Yaari. "The effect of voluntary disclosure and preemptive preannouncements on earnings response coefficients (ERC) when firms manage earnings" Journal of Accounting, Auditing & Finance (Summer 2003, Issue 3), pp. 379.

Rosner, Rebecca L. "Earnings manipulation in failing firms" Contemporary Accounting Research (Summer 2003, Issue 2), pp. 361.

Schipper, Katherine and Linda Vincent. "Earnings quality" Accounting Horizons 2003 pp. 97.

Stolowy, Herve and Yuan Ding. "Regulatory flexibility and management opportunism in the choice of alternative accounting standards: An illustration based on large French groups" The International Journal of Accounting 2003 Issue 2), pp. 195.

Tucker, Jennifer W. and Paul A. Zarowin. "Does Income Smoothing Improve Earnings Informativeness?" The Accounting Review (Jan 2006, Issue 1), pp. 251.

Yoon, Soon Suk and Gary Miller. "Earnings management of seasoned equity offering firms in Korea" The International Journal of Accounting (2002, Issue 1), pp. 57.


1-16

Chapter Five: Financial Position and Cash Flows

Financial Instruments and Fair Value

Botosan, Christine A., Hollis Ashbaugh, Anne L. Beatty, Paquita Y. Davis-Friday and et al. "Response to the FASB's Exposure Draft on Fair Value Measurements" Accounting Horizons (Sep 2005, Issue 3), pp. 187.

Carroll, Thomas J., Thomas J. Linsmeier and Kathy R. Petroni. "The reliability of fair value versus historical cost information: Evidence from closed-end mutual funds" Journal of Accounting, Auditing & Finance (Winter 2003, Issue 1), pp. 1.

Hirst, D. Eric, Patrick E. Hopkins and James M. Wahlen. "Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments" The Accounting Review (Apr 2004, Issue 2), pp. 453.

Hirst, D. Eric, Kevin E. Jackson and Lisa Koonce. "Improving financial reports by revealing the accuracy of prior estimates" Contemporary Accounting Research (Spring 2003, Issue 1), pp. 165.

Jorion, Philippe. "How informative are value-at-risk disclosures?" The Accounting Review (Oct 2002, Issue 4), pp. 911.

Klumpes, Paul J. M. "Incentives facing life insurance firms to report actuarial earnings: Evidence from Australia and the UK" Journal of Accounting, Auditing & Finance (Summer 2002, Issue 3), pp. 237.

Lipe, Robert C. "Fair valuing debt turns deteriorating credit quality into positive signals for Boston Chicken" Accounting Horizons (Jun 2002, Issue 2), pp. 169.

Martin, Roger D., Jay S. Rich and T. Jeffrey Wilks. "Auditing Fair Value Measurements: A Synthesis of Relevant Research" Accounting Horizons (Sep 2006, Issue 3), pp. 287.

Ryan, Stephen G., Robert H. Herz, Teresa E. Iannaconni, Laureen A. Maines and et al. "Recommendations on hedge accounting and accounting for transfer of financial instruments" Accounting Horizons (Mar 2002, Issue 1), pp. 81.

Ryan, Stephen G., Robert H. Herz, Teresa E. Iannaconni, Laureen A. Maines and et al. "Reporting fair value interest and value changes on financial instruments" Accounting Horizons (Sep 2002, Issue 3), pp. 259.

Cash Flows and Ratios

Francis, Jennifer and Michael Smith. "A Reexamination of the Persistence of Accruals and Cash Flows" Journal of Accounting Research (Jun 2005, Issue 3), pp. 413.

Jones, Stewart and David A. Hensher. "Predicting Firm Financial Distress: A Mixed Logit Model" The Accounting Review (Oct 2004, Issue 4), pp. 1011.


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Khumawala, Saleha B., Linda M. Parsons and Teresa P. Gordon. "TRACKS: Assessing the Quality of Not-for-Profit Efficiency Ratios: Do Donors Use Joint Cost Allocation Disclosures?" Journal of Accounting, Auditing & Finance (Summer 2005, Issue 3), pp. 287.

Kwok, Helen. "The effect of cash flow statement format on lenders' decisions" The International Journal of Accounting (2002, Issue 3), pp. 347.

Nwaeze, Emeka T., Simon S. M. Yang and Q. Jennifer Yin. "Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings" Contemporary Accounting Research (Spring 2006, Issue 1), pp. 227.

Ryan, Stephen G., Jennifer W. Tucker and Paul A. Zarowin. "Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions" The Accounting Review (Mar 2006, Issue 2), pp. 443.

Yoon, Soon Suk and Gary A. Miller. "Cash from operations and earnings management in Korea" The International Journal of Accounting (2002, Issue 4), pp. 395.

Role of Accounting Disclosure

Ahmed, Anwer S., Anne Beatty and Bruce Bettinghaus. "Evidence on the efficacy of interest-rate risk disclosures by commercial banks" The International Journal of Accounting (2004, Issue 3), pp. 223.

Archambault, Jeffrey J. and Marie E. Archambault. "A multinational test of determinants of corporate disclosure" The International Journal of Accounting (2003, Issue 2), pp. 173.

Baginski, Stephen P., John M Hassell and Michael D. Kimbrough. "Why do managers explain their earnings forecasts?" Journal of Accounting Research (Mar 2004, Issue 1), pp. 1.

Bagnoli, Mark, William Kross and Susan G. Watts. "The information in management's expected earnings report date: A day late, a penny short" Journal of Accounting Research (Dec 2002, Issue 5), pp. 1275.

Bannister, James W. and Harry A. Newman. "Analysis of corporate disclosures on relative performance evaluation" Accounting Horizons (Sep 2003, Issue 3), pp. 235.

Barron, Orie E., David G. Harris and Mary Stanford. "Evidence That Investors Trade on Private Event-Period Information around Earnings Announcements" The Accounting Review (Apr 2005, Issue 2), pp. 403.

Barth, Mary E. "Including Estimates of the Future in Today's Financial Statements" Accounting Horizons (Sep 2006, Issue 3), pp. 271.

Barth, Mary E., Greg Clinch and Toshi Shibano. "Market effects of recognition and disclosure" Journal of Accounting Research (Sep 2003, Issue 4), pp. 581.

Bens, Daniel A. "The determinants of the amount of information disclosed about corporate restructurings" Journal of Accounting Research (Mar 2002, Issue 1), pp. 1.


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Bens, Daniel A. and Steven J. Monahan. "Disclosure Quality and the Excess Value of Diversification" Journal of Accounting Research (Sep 2004, Issue 4), pp. 691.

Beretta, Sergio and Saverio Bozzolan. "A framework for the analysis of firm risk communication" The International Journal of Accounting (2004, Issue 3), pp. 265.

Bhattacharya, Nilabhra, Ervin L. Black, Theodore E. Christensen and Richard D. Mergenthaler. "Empirical Evidence on Recent Trends in Pro Forma Reporting" Accounting Horizons (Mar 2004, Issue 1), pp. 27.

Bhojraj, Sanjeev, Walter G. Blacconiere and Julia D. D'Souza. "Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation" The Accounting Review (Oct 2004, Issue 4), pp. 921.

Bhojraj, Sanjeev and Robert Libby. "Capital Market Pressure, Disclosure Frequency-Induced Earnings/Cash Flow Conflict, and Managerial Myopia" The Accounting Review (Jan 2005, Issue 1), pp. 1.

Botosan, Christine A. and Marlene A. Plumlee. "A re-examination of disclosure level and the expected cost of equity capital" Journal of Accounting Research (Mar 2002, Issue 1), pp. 21.

Bushee, Brian J. "Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets" Journal of Accounting Research (May 2004, Issue 2), pp. 509.

Bushee, Brian J, Dawn A. Matsumoto and Gregory S. Miller. "Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls" The Accounting Review (Jul 2004, Issue 3), pp. 617.

Bushman, Robert M, Joseph D. Piotroski and Abbie J. Smith. "What Determines Corporate Transparency?" Journal of Accounting Research (May 2004, Issue 2), pp. 207.

Chau, Gerald K. and Sidney J. Gray. "Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore" The International Journal of Accounting (2002, Issue 2), pp. 247.

Cole, Cathy J. and Christopher L. Jones. "The Usefulness of MD&A Disclosures in the Retail Industry" Journal of Accounting, Auditing & Finance (Fall 2004, Issue 4), pp. 361.

Davis-Friday, Paquita Y., Chao-Shin Liu and H. Fred Mittelstaedt. "Recognition and Disclosure Reliability: Evidence from SFAS No. 106" Contemporary Accounting Research (Summer 2004, Issue 2), pp. 399.

Debreceny, Roger and Asheq Rahman. "Firm-specific determinants of continuous corporate disclosures" The International Journal of Accounting (2005, Issue 3), pp. 249.

Dye, Ronald A. and Sri S. Sridhar. "Resource allocation effects of price reactions to disclosures" Contemporary Accounting Research (Fall 2002, Issue 3), pp. 385.

Elliott, W. Brooke. "Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?" The Accounting Review (Jan 2006, Issue 1), pp. 113.


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Entwistle, Gary M., Glenn D. Feltham and Chima Mbagwu. "Financial Reporting Regulation and the Reporting of Pro Forma Earnings" Accounting Horizons (Mar 2006, Issue 1), pp. 39.

Francis, Jere R., Inder K. Khurana and Raynolde Pereira. "Disclosure Incentives and Effects on Cost of Capital around the World" The Accounting Review (Oct 2005, Issue 4), pp. 1125.

Freedman, Martin and Bikki Jaggi. "Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries" The International Journal of Accounting (2005, Issue 3), pp. 215.

Gelinas, Patrice and Lisa Baillargeon. "The Public Policy Debate on Investor's Need for Disclosure Regulation: Accounting Historians' Help Wanted?" Canadian Accounting Perspectives (2006, Issue 1), pp. 67.

Gigler, Frank B. and Thomas Hemmer. "On the Value of Transparency in Agencies with Renegotiation" Journal of Accounting Research (Dec 2004, Issue 5), pp. 871.

Glover, Jonathan C., Yuji Ijiri, Carolyn B. Levine and Pierre Jinghong Liang. "Separating Facts from Forecasts in Financial Statements" Accounting Horizons (Dec 2005, Issue 4), pp. 267.

Guo, Re-Jin, Baruch Lev and Nan Zhou. "Competitive Costs of Disclosure by Biotech IPOs" Journal of Accounting Research (May 2004, Issue 2), pp. 319.

Heflin, Frank L., Kenneth W. Shaw and John J. Wild. "Disclosure Policy and Market Liquidity: Impact of Depth Quotes and Order Sizes" Contemporary Accounting Research (Winter 2005, Issue 4), pp. 829.

Heflin, Frank, K. R. Subramanyam and Yuan Zhang. "Regulation FD and the financial information environment: Early evidence" The Accounting Review (Jan 2003, Issue 1), pp. 1.

Hobson, Jessen L. and Steven J. Kachelmeier. "Strategic Disclosure of Risky Prospects: A Laboratory Experiment" The Accounting Review (Jul 2005, Issue 3), pp. 825.

Hughes, Patricia J. and Mandra Roy Sankar. "The Quality of Discretionary Disclosure Under Litigation Risk" Journal of Accounting, Auditing & Finance (Winter 2006, Issue 1), pp. 55.

Hutton, Amy P., Gregory S. Miller and Douglas J. Skinner. "The role of supplementary statements with management earnings forecasts" Journal of Accounting Research (Dec 2003, Issue 5), pp. 867.

Jamal, Karim, Michael Maier and Shyam Sunder. "Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in the United States and the United Kingdom" Journal of Accounting Research (Mar 2005, Issue 1), pp. 73.

Khanna, Tarun, Krishna G. Palepu and Suraj Srinivasan. "Disclosure Practices of Foreign Companies Interacting with U.S. Markets" Journal of Accounting Research (May 2004, Issue 2), pp. 475.

Koonce, Lisa, Marlys Gascho Lipe and Mary Lea McAnally. "Judging the Risk of Financial Instruments: Problems and Potential Remedies" The Accounting Review (Jul 2005, Issue 3), pp. 871.

Krische, Susan D. "Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements" The Accounting Review (Jan 2005, Issue 1), pp. 243.


1-20

Lougee, Barbara A. and Carol A. Marquardt. "Earnings Informatives and Strategic Disclosure: An Empirical Examination of "Pro Forma" Earnings" The Accounting Review (Jul 2004, Issue 3), pp. 769.

Lundholm, Russell and Linda A. Myers. "Bringing the future forward: The effect of disclosure on the returns-earnings relation" Journal of Accounting Research (Jun 2002, Issue 3), pp. 809.

Maines, Laureen A., Eli Bartov, Patricia M. Fairfield, D. Eric Hirst and et al. "Recommendations on disclosure of nonfinancial performance measures" Accounting Horizons (Dec 2002, Issue 4), pp. 353.

Mande, Vivek. "Discussion of "The changing nature of financial disclosure in Japan"" The International Journal of Accounting (2002, Issue 1), pp. 113.

Mande, Vivek and Richard Ortman. "Additional analyses of recent segment disclosures of Japanese firms" The International Journal of Accounting (2002, Issue 1), pp. 51.

Mercer, Molly. "The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility" The Accounting Review (Apr 2005, Issue 2), pp. 723.

Mercer, Molly. "How Do Investors Assess the Credibility of Management Disclosures?" Accounting Horizons (Sep 2004, Issue 3), pp. 185.

Miller, Gregory S. "Earnings performance and discretionary disclosure" Journal of Accounting Research (Mar 2002, Issue 1), pp. 173.

Natarajan, Ramachandran. "Informativeness of Performance Measures in the Presence of Reporting Discretion" Journal of Accounting, Auditing & Finance (Winter 2004, Issue 1), pp. 61.

Pae, Suil. "Optimal disclosure policy in oligopoly markets" Journal of Accounting Research (Jun 2002, Issue 3), pp. 901.

Singleton, W. R. and Steven Globerman. "The changing nature of financial disclosure in Japan" The International Journal of Accounting (2002, Issue 1), pp. 95.

Trabelsi, Samir, Real Labelle and Claude Laurin. "CAP Forum on E-Business: The Management of Financial Disclosure on Corporate Websites: A Conceptual Model" Canadian Accounting Perspectives (2004, Issue 2), pp. 235.


1-21

Chapter Six: Revenue Recognition

Revenue Recognition

Altamuro, Jennifer, Anne L. Beatty and Joseph Weber. "The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101" The Accounting Review (Apr 2005, Issue 2), pp. 373.

Bowen, Robert M., Angela K. Davis and Shivaram Rajgopal. "Determinants of revenue-reporting practices for Internet firms" Contemporary Accounting Research (Winter 2002, Issue 4), pp. 523.

Chamberlain, Sandra L. "Discussion of "Determinants of Revenue-Reporting Practices for Internet Firms"" Contemporary Accounting Research (Winter 2002, Issue 4), pp. 563.

Conrod, Joan and Judy Cumby. "Revenue Recognition: Judgment in the Spotlight" Canadian Accounting Perspectives (2005, Issue 2), pp. 229.

Dutta, Sunil and Xiao-Jun Zhang. "Revenue recognition in a multiperiod agency setting" Journal of Accounting Research (Mar 2002, Issue 1), pp. 67.

Larson, Robert K. and Karen L. Brown. "Where Are We with Long-Term Contract Accounting?" Accounting Horizons (Sep 2004, Issue 3), pp. 207.


1-22

Chapter Seven: Cash and Receivables

Cash and Receivables

Kanagaretnam, Kiridaran, Gerald J. Lobo and Dong-Hoon Yang. "Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions" Contemporary Accounting Research (Winter 2004, Issue 4), pp. 843.

Liu, Chi-Chun and Stephen G. Ryan. "Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom" The Accounting Review (Mar 2006, Issue 2), pp. 421.

Niu, Flora F. and Gordon D. Richardson. "Are Securitizations in Substance Sates or Secured Borrowings? Capital-Market Evidence" Contemporary Accounting Research (Winter 2006, Issue 4), pp. 1105.

Rosner, Rebecca L. "Earnings manipulation in failing firms" Contemporary Accounting Research (Summer 2003, Issue 2), pp. 361.


1-23

Chapter Eight: Inventory

Inventory

Chandra, Uday, Bradley D. Childs and Byung T. Ro. "The association between LIFO reserve and equity risk: An empirical assessment" Journal of Accounting, Auditing & Finance (Summer 2002, Issue 3), pp. 185.

Kinney, Michael R. and William F. Wempe. "Further evidence on the extent and origins of JIT's profitability effects" The Accounting Review (Jan 2002, Issue 1), pp. 203.

Kinney, Michael R. and William F. Wempe. "JIT Adoption: The Effects of LIFO Reserves and Financial Reporting and Tax Incentives" Contemporary Accounting Research (Fall 2004, Issue 3), pp. 603.

Kulp, Susan Cohen. "The effect of information precision and information reliability on manufacturer--retailer relationships" The Accounting Review (Jul 2002, Issue 3), pp. 653.


1-24

Chapter Nine: Investments

Investments

Bauman, Mark P. "The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting" Accounting Horizons (Dec 2003, Issue 4), pp. 303.

Comiskey, Eugene E. "The Classification by Real Estate Investment Trusts of Distributions from Unconsolidated Entities" Accounting Horizons (Jun 2006, Issue 2), pp. 111.

Graham, Roger C., Raymond D. King and Cameron K. J. Morrill. "Decision usefulness of alternative joint venture reporting methods" Accounting Horizons (Jun 2003, Issue 2), pp. 123.

Hartgraves, Al L. and George J. Benston. "The evolving accounting standards for special purpose entities and consolidations" Accounting Horizons (Sep 2002, Issue 3), pp. 245.

Lim, Chee Yeow, Gillian H. H. Yeo and Chao-Shin Liu. "Information asymmetry and accounting disclosures for joint ventures" The International Journal of Accounting (2003, Issue 1), pp. 23.

Maines, Laureen A., Eli Bartov, Anne L. Beatty, Christine A. Botosan and et al. "Commentary on the IASB's Exposure Draft on Business Combinations" Accounting Horizons (Mar 2004, Issue 1), pp. 55.

Maines, Laureen A., Eli Bartov, Anne L. Beatty, Christine A. Botosan and et al. "Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues" Accounting Horizons (Jun 2003, Issue 2), pp. 161.


1-25

Chapter Ten: Acquisition of Property, Plant and Equipment

Property, Plant and Equipment

Boone, Jeff P. "Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy" The Accounting Review (Jan 2002, Issue 1), pp. 73.

Herrmann, Don, Tatsuo Inoue and Wayne B Thomas. "The sale of assests to manage earnings in Japan" Journal of Accounting Research (Mar 2003, Issue 1), pp. 89.

III, Karl A Muller and Edward J Riedl. "External monitoring of property appraisal estimates and information asymmetry" Journal of Accounting Research (Jun 2002, Issue 3), pp. 865.

Park, Chul W and Morton Pincus. "A reexamination of the incremental information content of capital expenditures" Journal of Accounting, Auditing & Finance (Spring 2003, Issue 2), pp. 281.

Thornton, Daniel B and Michael Welker. "The Effect of Oil and Gas Producers' FRR No. 48 Disclosures on Investor Risk" Journal of Accounting, Auditing & Finance (Winter 2004, Issue 1), pp. 85.


1-26

Chapter Eleven: Amortization, Impairment, and Disposition

Asset Impairment

Riedl, Edward J. "An Examination of Long-Lived Asset Impairments" The Accounting Review (Jul 2004, Issue 3), pp. 823.


1-27

Chapter Twelve: Goodwill and Other Intangible Assets

Intangible Assets

Clarkson, Peter M., Yue Li and Gordon D. Richardson. "The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Comapnies" The Accounting Review (Apr 2004, Issue 2), pp. 329.

Gu, Feng and Baruch Lev. "The Information Content of Royalty Income" Accounting Horizons (Mar 2004, Issue 1), pp. 1.

Kallapur, Sanjay and Sabrina Y. S. Kwan. "The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms" The Accounting Review (Jan 2004, Issue 1), pp. 151.

Kanodia, Chandra, Haresh Sapra and Raghu Venugopalan. "Should intangibles be measured: What are the economic trade-offs?" Journal of Accounting Research (Mar 2004, Issue 1), pp. 89.

Kohlbeck, Mark and Terry D. Warfield. "Unrecorded Intangible Assets: Abnormal Earnings and Valuation" Accounting Horizons (Mar 2007, Issue 1), pp. 23.

Liu, Qiao. "How Good is Good News? Technology Depth, Book-to-Market Ratio, and Innovative Events" Journal of Accounting, Auditing & Finance (Summer 2006, Issue 3), pp. 293.

Maines, Laureen A., Eli Bartov, Patricia M. Fairfield, D. Eric Hirst and et al. "Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets" Accounting Horizons (Jun 2003, Issue 2), pp. 175.

Mohd, Emad. "Accounting for Software Development Costs and Information Asymmetry" The Accounting Review (Oct 2005, Issue 4), pp. 1211.

Nurnberg, Hugo. "Accounting for Company-Owned Life Insurance" Accounting Horizons (Jun 2004, Issue 2), pp. 109.

Wyatt, Anne. "Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants" The Accounting Review (Jul 2005, Issue 3), pp. 967.

Research and Development Costs

Barron, Orie E., Donal Byard, Charles Kile, Edward J. Riedl and Elizabeth Demers. "High-technology intangibles and analysts' forecasts / Discussion" Journal of Accounting Research (May 2002, Issue 2), pp. 289.

Bartov, Eli, Partha Mohanram, Chandrakanth Seethamraju and Philip G Berger. "Valuation of Internet stocks--an IPO perspective / Discussion" Journal of Accounting Research (May 2002, Issue 2), pp. 321.

Boone, Jeff B. and K. K. Raman. "Does the Markey Fixate on Reported Earnings for R&D Firms?" Journal of Accounting, Auditing & Finance (Spring 2004, Issue 2), pp. 185.


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Callimaci, Antonello and Suzanne Landry. "Market valuation of Research and Development Spending under Canadian GAAP" Canadian Accounting Perspectives 2004 Issue 1), pp. 33.

Chambers, Dennis, Ross Jennings and Robert B Thompson II. "Managerial discretion and accounting for research and development costs" Journal of Accounting, Auditing & Finance (Winter 2003, Issue 1), pp. 79.

Cheng, Shijun. "R&D Expenditures and CEO Compensation" The Accounting Review (Apr 2004, Issue 2), pp. 305.

Clem, Anne, Arnold R. Cowan and Cynthia Jeffrey. "Market Reaction to Proposed Changes in Accounting for Purchased Research and Development in R&D-Intensive Industries" Journal of Accounting, Auditing & Finance (Fall 2004, Issue 4), pp. 405.

Darrough, Masako and Srinivasan Rangan. "Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?" Journal of Accounting Research (Mar 2005, Issue 1), pp. 1.

Ely, Kirsten, Paul J. Simko and L. G. Thomas. "The usefulness of biotechnology firms' drug development status in the evaluation of research and development costs" Journal of Accounting, Auditing & Finance (Winter 2003, Issue 1), pp. 163.

Fortin, Steve. "Discussion of "A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints"" Contemporary Accounting Research (Fall 2004, Issue 3), pp. 681.

Godfrey, Jayne M. and Jane Hamilton. "The Impact of R&D Intensity on Demand for Specialist Auditor Services" Contemporary Accounting Research (Spring 2005, Issue 1), pp. 56.

Guo, Re-Jin, Baruch Lev and Nan Zhou. "The Valuation of Biotech IPOs" Journal of Accounting, Auditing & Finance (Fall 2005, Issue 4), pp. 423.

Han, Bong H. and David Manry. "The value-relevance of R&D and advertising expenditures: Evidence from Korea" The International Journal of Accounting (2004, Issue 2), pp. 155.

Healy, Paul M., Stewart C Myers and Christopher D Howe. "R&D accounting and the tradeoff between relevance and objectivity" Journal of Accounting Research (Jun 2002, Issue 3), pp. 677.

Joos, Philip. "Discussion - The usefulness of biotechnology firms' drug development status in the evaluation of research and development costs" Journal of Accounting, Auditing & Finance (Winter 2003, Issue 1), pp. 197.

Klassen, Kenneth J., Jeffrey A. Pittman and Margaret P. Reed. "A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints" Contemporary Accounting Research (Fall 2004, Issue 3), pp. 639.

Lev, Baruch, Bharat Sarath and Theodore Sougiannis. "R&D Reporting Biases and Their Consequences" Contemporary Accounting Research (Winter 2005, Issue 4), pp. 977.

Rajgopal, Shivaram, Mohan Venkatachalam and Suresh Kotha. "The value relevance of network advantages: The case of e-commerce firms" Journal of Accounting Research (Mar 2003, Issue 1), pp. 135.


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Sougiannis, Theodore. "Discussion-Market Reaction to Proposed Changes in Accounting for Purchased Research and Development in R&D-Intensive Industries" Journal of Accounting, Auditing & Finance (Fall 2004, Issue 4), pp. 429.

Goodwill

Begley, Joy, Sandra L Chamberlain, Yinghua Li and et al. "Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests" Contemporary Accounting Research (Spring 2006, Issue 1), pp. 31.

Hayn, Carla and Patricia J Hughes. "Leading Indicators of Goodwill Impairment" Journal of Accounting, Auditing & Finance (Summer 2006, Issue 3), pp. 223.


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