Journal of Accounting Research

1963 - 2025

Current editor(s): Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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1993, volume 31, articles 2

EXPLICIT AND IMPLICIT TAX EFFECTS OF THE RESEARCH-AND-DEVELOPMENT TAX CREDIT pp. 131-171

Pg Berger

PARTICIPATIVE BUDGETS AS COORDINATION AND MOTIVATIONAL DEVICES pp. 172-189

C Kanodia

FUNDAMENTAL INFORMATION ANALYSIS pp. 190-215

B Lev and Thiagarajan, Sr

ANALYSTS DECISIONS AS PRODUCTS OF A MULTITASK ENVIRONMENT pp. 216-230

J Francis and D Philbrick

DEBIASING AUDIT JUDGMENT WITH ACCOUNTABILITY - A FRAMEWORK AND EXPERIMENTAL RESULTS pp. 231-245

J Kennedy

CROSS-SECTIONAL DETERMINANTS OF ANALYST RATINGS OF CORPORATE DISCLOSURES pp. 246-271

M Lang and R Lundholm

STRATEGIC SAMPLE-SIZE CHOICE IN AUDITING pp. 272-293

Er Patterson

THE ECONOMIC-DETERMINANTS OF AUDITOR COMPENSATION IN THE INITIAL PUBLIC OFFERINGS MARKET pp. 294-302

Rp Beatty

1993, volume 31, articles 1

SOURCING WITH UNVERIFIABLE PERFORMANCE INFORMATION pp. 1-20

Js Demski and David Sappington

RESOLVING LIFO UNCERTAINTY - A THEORETICAL AND EMPIRICAL REEXAMINATION OF 1974-75 LIFO ADOPTIONS AND NONADOPTIONS pp. 21-49

Jrm Hand

A CONCEPTUAL-FRAMEWORK FOR THE STOCK-PRICE EFFECTS OF LIFO TAX BENEFITS pp. 50-61

Sh Kang

THE INFORMATION-CONTENT OF EARNINGS IN A DISCRETIONARY REPORTING ENVIRONMENT - EVIDENCE FROM NYSE INDUSTRIALS, 1905-10 pp. 62-91

Kn Sivakumar and G Waymire

DISCLOSURE POLICIES WITH MULTIPLE USERS pp. 92-112

P Newman and R Sansing

SEC FORM 10K/10Q REPORTS AND ANNUAL-REPORTS TO SHAREHOLDERS - REPORTING LAGS AND SQUARED MARKET MODEL PREDICTION ERRORS pp. 113-129

Pd Easton and Me Zmijewski

1993, volume 31

AN INVESTIGATION OF REVALUATIONS OF TANGIBLE LONG-LIVED ASSETS pp. 1-38

Pd Easton, Ph Eddey and Ts Harris

AN INVESTIGATION OF REVALUATIONS OF TANGIBLE LONG-LIVED ASSETS - DISCUSSION pp. 39-45

Vl Bernard

A TEST OF THE USE OF GEOGRAPHICAL SEGMENT DISCLOSURES pp. 46-64

Boatsman, Jr, Bk Behn and Dh Patz

A TEST OF THE USE OF GEOGRAPHICAL SEGMENT DISCLOSURES - DISCUSSION pp. 65-74

Sm Saudagaran

AN INVESTIGATION OF THE REPORTING OF QUESTIONABLE ACTS IN AN INTERNATIONAL SETTING pp. 75-103

Jj Schultz, Da Johnson, D Morris and S Dyrnes

AN INVESTIGATION OF THE REPORTING OF QUESTIONABLE ACTS IN AN INTERNATIONAL SETTING - DISCUSSION pp. 104-110

H Gernon

THE IMPACT OF UNITED-STATES TAX-LAW REVISION ON MULTINATIONAL-CORPORATIONS CAPITAL LOCATION AND INCOME-SHIFTING DECISIONS pp. 111-140

Dg Harris

GEOGRAPHIC INCOME SHIFTING BY MULTINATIONAL-CORPORATIONS IN RESPONSE TO TAX RATE CHANGES pp. 141-173

K Klassen, M Lang and M Wolfson

THE IMPACT OF UNITED-STATES TAX-LAW REVISION ON MULTINATIONAL-CORPORATIONS CAPITAL LOCATION AND INCOME-SHIFTING DECISIONS AND GEOGRAPHIC INCOME SHIFTING BY MULTINATIONAL-CORPORATIONS IN RESPONSE TO TAX RATE CHANGES - DISCUSSION pp. 174-182

Da Shackelford

THE RELATIVE INFORMATIVENESS OF ACCOUNTING DISCLOSURES IN DIFFERENT COUNTRIES pp. 183-223

A Alford, J Jones, R Leftwich and M Zmijewski

THE RELATIVE INFORMATIVENESS OF ACCOUNTING DISCLOSURES IN DIFFERENT COUNTRIES - DISCUSSION pp. 224-229

G Pownall

A COMPARISON OF THE VALUE-RELEVANCE OF UNITED-STATES VERSUS NON-UNITED-STATES GAAP ACCOUNTING MEASURES USING FORM-20-F RECONCILIATIONS pp. 230-264

E Amir, Ts Harris and Ek Venuti

A COMPARISON OF THE VALUE-RELEVANCE OF UNITED-STATES VERSUS NON-UNITED-STATES GAAP ACCOUNTING MEASURES USING FORM-20-F RECONCILIATIONS - DISCUSSION pp. 265-275

Pf Pope

1992, volume 30, articles 2

THE STOCK-MARKET RESPONSE TO EARNINGS ANNOUNCEMENTS RELEASED DURING TRADING VERSUS NONTRADING PERIODS pp. 165-184

J Francis, D Pagach and J Stephan

A NONLINEAR MODEL OF SECURITY PRICE RESPONSES TO UNEXPECTED EARNINGS pp. 185-209

Rn Freeman and Sy Tse

CHANGES VERSUS LEVELS IN EARNINGS AS EXPLANATORY VARIABLES FOR RETURNS - SOME THEORETICAL CONSIDERATIONS pp. 210-226

Ja Ohlson and Pk Shroff

MANAGEMENT CONTROL-SYSTEMS AND THE IMPLEMENTATION OF STRATEGIES pp. 227-248

Mv Rajan

INCENTIVES, EFFORT, AND THE COGNITIVE-PROCESSES INVOLVED IN ACCOUNTING-RELATED JUDGMENTS pp. 249-273

R Libby and Mg Lipe

THE ASSOCIATION BETWEEN STOCK-MARKET RESPONSES TO EARNINGS ANNOUNCEMENTS AND REGULATION OF ELECTRIC UTILITIES pp. 274-285

W Teets

THE ROLE OF EARNINGS LEVELS IN ANNUAL EARNINGS RETURNS STUDIES pp. 286-296

Amzad Ali and P Zarowin

A COMMENT ON THE EMPIRICAL DISTRIBUTION OF SQUARED UNEXPECTED RETURNS pp. 297-302

Wm Cready and Pg Mynatt

1992, volume 30, articles 1

AUDITOR INDEPENDENCE, DISMISSAL THREATS, AND THE MARKET REACTION TO AUDITOR SWITCHES pp. 1-23

Siew Hong Teoh

RELATIVE PERFORMANCE EVALUATION AND PROJECT SELECTION pp. 27-52

Ra Dye

AN EMPIRICAL-INVESTIGATION OF THE RELATIVE PERFORMANCE EVALUATION HYPOTHESIS pp. 53-69

Sn Janakiraman, Ra Lambert and Df Larcker

EXECUTIVE-COMPENSATION CONTRACT ADOPTION IN THE ELECTRIC UTILITY INDUSTRY pp. 70-93

Wn Lanen and Df Larcker

THE EFFECT OF THE SET OF COMPARABLE FIRMS ON THE ACCURACY OF THE PRICE EARNINGS VALUATION METHOD pp. 94-108

Aw Alford

TAX INCENTIVES AND CAPITAL STRUCTURES - THE CASE OF THE DIVIDEND REINVESTMENT PLAN pp. 109-125

Oh Chang and Dr Nichols

IMPLICATIONS OF SEEMINGLY IRRELEVANT EVIDENCE IN AUDIT JUDGMENT pp. 126-136

K Hackenbrack

VOLUNTARY SEMIANNUAL EARNINGS DISCLOSURES, EARNINGS VOLATILITY, UNEXPECTED EARNINGS, AND FIRM SIZE pp. 137-145

Me Bradbury

ACCOUNTING EARNINGS ANNOUNCEMENTS, INSTITUTIONAL INVESTOR CONCENTRATION, AND COMMON-STOCK RETURNS pp. 146-155

G Potter

A FURTHER EXAMINATION OF THE ECONOMIC CONSEQUENCES OF SFAS NO 2 pp. 156-164

Ce Wasley and Tj Linsmeier

1992, volume 30

EXPERTISE IN CORPORATE-TAX PLANNING - THE ISSUE IDENTIFICATION STAGE pp. 1-28

Se Bonner, Js Davis and Br Jackson

EXPERTISE IN CORPORATE-TAX PLANNING - THE ISSUE IDENTIFICATION PHASE - DISCUSSION pp. 29-36

Ms Schadewald

DISQUALIFYING DISPOSITIONS OF INCENTIVE STOCK-OPTIONS - TAX BENEFITS VERSUS FINANCIAL-REPORTING COSTS pp. 37-68

S Matsunaga, T Shevlin and D Shores

DISQUALIFYING DISPOSITIONS OF INCENTIVE STOCK-OPTIONS - TAX BENEFITS VS FINANCIAL-REPORTING COSTS - DISCUSSION pp. 69-76

Df Larcker

THE ANALYTICAL DERIVATION AND EMPIRICAL-TEST OF A TAX-ADJUSTED FUNDAMENTAL VALUE MODEL pp. 77-98

Tw Downs and Ka Shriver

THE ANALYTICAL DERIVATION AND EMPIRICAL-TEST OF A TAX-ADJUSTED FUNDAMENTAL VALUE MODEL - DISCUSSION pp. 99-102

R Sansing

FOREIGN TAX CREDIT LIMITATIONS AND PREFERRED STOCK ISSUANCES pp. 103-124

Jh Collins and Da Shackelford

FOREIGN TAX CREDIT LIMITATIONS AND PREFERRED STOCK ISSUANCES - DISCUSSION pp. 125-130

E Outslay

EARNINGS MANAGEMENT AND THE CORPORATE ALTERNATIVE MINIMUM TAX pp. 131-153

Ce Boynton, Ps Dobbins and Ga Plesko

EARNINGS MANAGEMENT AND THE CORPORATE ALTERNATIVE MINIMUM TAX - DISCUSSION pp. 154-160

J Gramlich

FIRMS RESPONSES TO ANTICIPATED REDUCTIONS IN TAX RATES - THE TAX-REFORM ACT OF 1986 pp. 161-185

Myron Scholes, Gp Wilson and Ma Wolfson

FIRMS RESPONSES TO ANTICIPATED REDUCTIONS IN TAX RATES - THE TAX-REFORM ACT OF 1986 - DISCUSSION pp. 186-191

T Omer