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Accounting Review: 20010701

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1. Henry Rand Hatfield: Humanist, Scholar and Accounting Educator.
ZEFF, STEPHEN A., Henry Rand Hatfield: Humanist, Scholar and Accounting Educator (Stamford, CT: JAI Press Inc. 2000, pp. 515, $78.50). The focus of this meticulously ...
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2. Inefficient Markets: An Introduction to Behavioral Finance.
SCHLEIFER, ANDREI. Inefficient Markets: An Introduction to Behavioral Finance (Oxford: Oxford University Press, 2000, pp. 216, $19.95). This book provides a compelling overview of the ...
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3. Securities Price Consequences of the Private Securities Litigation Reform...
I. INTRODUCTION In response to a perceived litigation explosion, Congress enacted the Private Securities Litigation Reform Act of 1995 (PSLRA), which increases restrictions on private ...
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4. The Effects of Domain Experience and Task Presentation Format on...
I. INTRODUCTION The American Institute of Certified Public Accountants' (AICPA) CPA Vision Project--2011 and Beyond (AICPA 1999a) identifies information assurance as a core service that ...
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5. The Reversal of Abnormal Accruals and the Market Valuation of Earnings...
Data Availability: The data used in this study are publicly available from the sources listed in the study. I. INTRODUCTION The role of accounting earnings ...
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6. The Mispricing of Abnormal Accruals.
I. INTRODUCTION This paper examines the market pricing of Jones (1991) model-estimated abnormal accruals (often termed "discretionary accruals" in the prior literature) to test whether ...
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7. Strategic Interaction in Auditing: An Analysis of Auditors' Legal...
I. INTRODUCTION This paper studies the economic consequences of auditors' legal liability in a setting where the quality of a firm's internal control system and ...
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8. The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual...
I. INTRODUCTION Recent empirical evidence suggests that managers adjust earnings to meet various benchmarks (e.g., Burgstahler and Dichev 1997; DeFond and Park 1997; Brown forthcoming; ...
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9. Tax-Motivated Expense Allocations by Nonprofit Organizations.
I. INTRODUCTION This paper investigates the relation between income taxes and expense allocations made by tax-exempt, nonprofit organizations. Although nonprofits are generally exempt from income ...
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1-9 (of 9) related articles Items per page