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Journal of Accounting and Public Policy
Volume 1 - 30
Edited by L. A. Gordon
from Elsevier
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Volume 21, issue 4-5 , 2002
Policy reforms in the aftermath of accounting scandals pp. 281-286 Joshua Ronen The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations pp. 287-313 Barbara A. Chaney , Paul A. Copley and Mary S. Stone Competition, fee-for-service requirements, and government performance: evidence on the Federal Reserve pp. 315-356 Ken S. Cavalluzzo Dissemination of information for investors at corporate Web sites pp. 357-369 Michael Ettredge , Vernon J. Richardson and Susan Scholz The determinants of Internet financial reporting pp. 371-394 Roger Debreceny , Glen L. Gray and Asheq Rahman The effect of seasonal variations in auditor workload on local government audit fees and audit delay pp. 395-422 Laurence E. Johnson , Stephen P. Davies and Robert J. Freeman Taxes and the acquisition of depreciable assets: The Tax Reform Act of 1986 and the alternative minimum tax pp. 423-452 B. Anthony Billings and James L. Hamilton Volume 21, issue 3 , 2002
Accounting standards and analysts' forecasts: the impact of FRS3 on analysts' ability to forecast EPS pp. 193-217 D. Acker , J. Horton and Ian Tonks Regulatory competition among accounting standards within and across international boundaries pp. 219-234 Shyam Sunder A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States pp. 235-275 Teresa Gordon , Mary Fischer , David Malone and Greg Tower Volume 21, issue 2 , 2002
Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor pp. 97-103 A. Rashad Abdel-khalik Enron: what happened and what we can learn from it pp. 105-127 George J. Benston and Al L. Hartgraves Enron et al.--a comment pp. 129-130 Joel S. Demski Where have all of Enron's intangibles gone? pp. 131-135 Baruch Lev Enron: sad but inevitable pp. 137-145 Lawrence Revsine Regulatory competition for low cost-of-capital accounting rules pp. 147-149 Shyam Sunder How are loss contingency accruals affected by alternative reporting criteria and incentives? pp. 151-167 Vicky B. Hoffman and James M. Patton Volume 21, issue 1 , 2002
An examination of municipal audit delay pp. 1-29 Jeff L. Payne and Kevan L. Jensen The effect of Japanese business segment reporting on analysts' forecasts: implications for US investors and the SEC pp. 31-70 Vivek Mande and Richard Ortman Barriers to professional entry: how effective is the 150-hour rule? pp. 71-93 C. Terry Grant , Conrad S. Ciccotello and Mark Dickie Volume 20, issue 4-5 , 2001
Information systems, incentives and the timing of investments pp. 267-294 Rick Antle , Peter Bogetoft and Andrew W. Stark Information technology and the social construction of information privacy pp. 295-322 Brian Shapiro and C. Richard Baker Y2K spending by entrepreneurial firms pp. 323-347 Mark C. Anderson , Rajiv D. Banker , Ram Natarajan and Sury Ravindran The effect of EDGAR on the market reaction to 10-K filings pp. 349-372 Sharad Asthana and Steven Balsam Managing earnings surprises in the US versus 12 other countries pp. 373-398 Lawrence D. Brown and Huong Ngo Higgins The disciplinary process of the accounting profession: protecting the public or the profession? The Quebec experience pp. 399-437 Jean Bedard Volume 20, issue 3 , 2001
The relation between audit pricing and audit contract type: a public sector analysis pp. 189-215 Jerry Thorne , Sarah A. Holmes , Annie S. McGowan , Carolyn A. Strand and Robert H. Strawser Corporate environmental disclosures: are they useful in determining environmental performance? pp. 217-240 Susan B. Hughes , Allison Anderson and Sarah Golden On R&D capitalization and value relevance: a commentary pp. 241-254 Joshua Ronen On R&D capitalization and value relevance: a response pp. 255-261 Jeff P. Boone and K. K. Raman Volume 20, issue 2 , 2001
Off-balance sheet R&D assets and market liquidity pp. 97-128 Jeff P. Boone and K. K. Raman Non-US Firms' Accounting Standard Choices pp. 129-153 Hollis Ashbaugh The liability equivalence of unfunded nuclear decommissioning costs pp. 155-185 Inder K. Khurana , Richard H. Pettway and K. K. Raman Volume 20, issue 1 , 2001
Economic rates of return: an extension pp. 1-26 Kirsten M. Ely and Bruce L. Miller Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders pp. 27-44 Steven E. Kaplan The usefulness of financial and nonfinancial performance information in resource allocation decisions pp. 45-71 Jacqueline L. Reck Management control and hospital cost reduction: additional evidence pp. 73-88 John H. Evans , Yuhchang Hwang and Nandu J. Nagarajan Volume 19, issue 4-5 , 2000
Association between independent non-executive directors, family control and financial disclosures in Hong Kong pp. 285-310 Charles J. P. Chen and Bikki Jaggi The management of earnings pp. 311-311 Lawrence Allan Gordon and Stephen E. Loeb Research design issues in earnings management studies pp. 313-345 Maureen F. McNichols Identifying unexpected accruals: a comparison of current approaches pp. 347-376 Jacob Thomas and Xiao-jun Zhang The effect of relative performance evaluation on earnings management: a game-theoretic approach pp. 377-397 Mark Bagnoli and Susan G. Watts Earnings management under changing regulatory regimes: state accreditation in the insurance industry pp. 399-420 Jennifer J. Gaver and Jeffrey S. Paterson Volume 19, issue 3 , 2000
Loan, security, and dividend choices by individual (unconsolidated) public and private commercial banks pp. 201-235 Frederick Niswander and Edward P. Swanson Environmental contingencies and sustainable modes of corporate governance pp. 237-261 Neil Garrod An empirical analysis of auditor report timing by large municipalities pp. 263-281 Andrew J. McLelland and Gary Giroux Volume 19, issue 2 , 2000
The value relevance of IAS reconciliation components: empirical evidence from Finland pp. 119-137 Jyrki Niskanen , Juha Kinnunen and Eero Kasanen Board structure and the informativeness of earnings pp. 139-160 Nikos Vafeas The economic consequences of regulatory accounting in the nuclear power industry: market reaction to plant abandonments pp. 161-187 Patricia J. Arnold and Rita Hartung Cheng Environmental regulation, capital intensity, and cross-sectional variation in market returns pp. 189-198 Austin L. Reitenga Volume 19, issue 1 , 2000
Healthcare and accounting pp. 1-1 Lawrence Allan Gordon and Stephen E. Loeb Accounting issues in health care pp. 3-7 Yaw M. Mensah The impact of medicare capital prospective payment regulation on hospital capital expenditures pp. 9-40 Ran Barniv , Kreag Danvers and Joanne Healy Adoption of costing systems in US hospitals: An event history analysis 1980-1990 pp. 41-71 Nancy Thorley Hill Hospital financial ratio classification patterns revisited: Upon considering nonfinancial information pp. 73-95 Ann L. Watkins The effects of changes in cost allocations on the assessment of cost containment regulation in hospitals pp. 97-112 Leslie Eldenburg and Sanjay Kallapur
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