Accounting Review: 20011001

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1. Essays in accounting theory: a capstone. (Book Reviews). CARL THOMAS DEVINE, Essays in Accounting Theory: A Capstone, Harvey Hendrickson, ed. (New York, NY: Garland Publishing, Inc., 1999, 328 pp.). For some people of ... (PERIODICAL ARTICLE) 2. Fraud 101: techniques and strategies for detection. (Book Reviews). DAVIA, HOWARD R., Fraud 101: Techniques and Strategies for Detection (New York, NY: John Wiley & Sons, Inc., 2000, 242 pp.). Howard Davia's new book ... (PERIODICAL ARTICLE) 3. Hyperlinking unaudited information to audited financial statements:... I. INTRODUCTION This study investigates whether firms can influence investors' perceptions of their financial reports by hyperlinking information in the audited financial statements to unaudited ... (PERIODICAL ARTICLE) 4. Taxes as a determinant of managerial compensation in privately held... I. INTRODUCTION The objective of this study is to empirically investigate how taxes affect managerial compensation in privately held firms whose managers own a large ... (PERIODICAL ARTICLE) 5. The Relation among disclosure, returns, and trading volume information. I. INTRODUCTION In this paper we introduce a model whereby a firm adopts a disclosure policy in which it reports current period performance in a ... (PERIODICAL ARTICLE) 6. Delayed security price adjustments to financial analysts' forecasts of... I. INTRODUCTION This paper provides evidence that security prices respond with a delay to value-relevant information in analysts early-in-the-year forecasts of annual earnings. Prior research ... (PERIODICAL ARTICLE) 7. Earnings dilution and the explanatory power of earnings for returns. I. INTRODUCTION We examine whether the association between stock returns and earnings reflects the potential diluting effect of securities such as executive stock options, stock ... (PERIODICAL ARTICLE) 8. Why does fixation persist? Experimental evidence on the judgment... I. INTRODUCTION Both managerial and financial accounting research examine whether individuals fixate on accounting or can "see through" or "unscramble" the effects of alternative accounting ... (PERIODICAL ARTICLE) 9. Honesty in managerial reporting. I. INTRODUCTION Managerial reporting communicates vital information within firms. Managers with local information report to upper management to inform production, marketing, and capital budgeting decisions. (PERIODICAL ARTICLE) 10. Intra-group, interstate strategic income management for tax, financial... I. INTRODUCTION This study expands our understanding of cross-jurisdictional tax, earnings, and capital management by investigating how multistate banking organizations coordinate income recognition within their ... (PERIODICAL ARTICLE)
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