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Accounting Review

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Issue Date: 07/01/2003

Periodical Article Results

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1. The contribution of fundamental analysis after a currency devaluation. ABSTRACT: For a sample of companies traded on the Mexican Bolsa, fundamental analysis is used to investigate the value of financial statement information to investors ... (PERIODICAL ARTICLE) 2. Corporate tax-planning effectiveness: the role of compensation-based... ABSTRACT: This study investigates whether compensating chief executive officers and business-unit managers using after-tax accounting-based performance measures leads to lower effective tax rates, the empirical ... (PERIODICAL ARTICLE) 3. Materiality uncertainty and earnings misstatement. ABSTRACT: The concept of materiality provides a basis for auditors to ignore small misstatements, but the definition of "small" in this context is ambiguous. The ... (PERIODICAL ARTICLE) 4. Effects of authoritative guidance availability and audit committee... ABSTRACT: In this paper, we present the results of an experiment that investigates the effects of two contextual features--the availability of authoritative guidance and the ... (PERIODICAL ARTICLE) 5. Exploring the term of the auditor-client relationship and the quality of... ABSTRACT: In this study, we document evidence on the relation between auditor tenure and earnings quality using the dispersion and sign of both absolute Jones-model ... (PERIODICAL ARTICLE) 6. The effect of quality assessment and directional goal commitment on... ABSTRACT: Previous research demonstrates that auditors' directional goals influence their reporting decisions. For example, when auditors have goals of accepting client-preferred accounting methods, they tend ... (PERIODICAL ARTICLE) 7. Subjectivity and the weighting of performance measures: evidence from a... ABSTRACT: This study examines how different types of performance measures were weighted in a subjective balanced scorecard bonus plan adopted by a major financial services ... (PERIODICAL ARTICLE) 8. Earnings predictability and the direction of analysts' earnings forecast... ABSTRACT: Das et al. (1998) suggest that as earnings become less predictable, analysts issue increasingly optimistic forecasts to please managers and consequently gain, or at ... (PERIODICAL ARTICLE) 9. Sophistication-related differences in investors' models of the relative... ABSTRACT: The accuracy of sell-side analysts' forecast revisions is related to a number of factors, including characteristics of the analyst and the age of the ... (PERIODICAL ARTICLE) 10. The world price of earnings opacity. ABSTRACT: We analyze financial statements from 34 countries for the period 19841998 to construct a panel data set measuring three dimensions of reported accounting earnings ... (PERIODICAL ARTICLE)
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