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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1981, volume 19, articles 2

A TIME-SERIES ANALYTIC APPROACH TO AGGREGATION ISSUES IN ACCOUNTING DATA pp. 285-298

Ko Cogger

ON JOINT COST ALLOCATION - INDEPENDENT COST PROPORTIONAL SCHEME (ICPS) AND ITS PROPERTIES pp. 299-312

Js Gangolly

AN EVALUATION OF UNIVARIATE TIME-SERIES EARNINGS MODELS AND THEIR GENERALIZATION TO A SINGLE INPUT TRANSFER-FUNCTION pp. 313-322

Ws Hopwood and Jc McKeown

ARE AUDITORS JUDGMENTS SUFFICIENTLY REGRESSIVE pp. 323-349

Ej Joyce and Gc Biddle

A GENERALIZATION OF THE API METHODOLOGY AS A WAY OF MEASURING THE ASSOCIATION BETWEEN INCOME AND STOCK-PRICES pp. 350-359

J Livnat

TIME-SERIES PROPERTIES OF EARNINGS - A COMPARISON OF EXTRAPOLATIVE AND COMPONENT MODELS pp. 360-373

Jg Manegold

PRICE AND TRADING VOLUME REACTION SURROUNDING EARNINGS ANNOUNCEMENTS - A CLOSER EXAMINATION pp. 374-383

D Morse

EQUILIBRIUM WARRANT PRICING-MODELS AND ACCOUNTING FOR EXECUTIVE STOCK-OPTIONS pp. 384-398

E Noreen and M Wolfson

TOWARD A THEORY OF FINANCIAL ACCOUNTING - WELFARE AND PUBLIC INFORMATION pp. 399-433

Ja Ohlson and Ag Buckman

THE EX ANTE AND EX POST PRICE EFFECTS OF QUARTERLY EARNINGS ANNOUNCEMENTS REFLECTED IN OPTION AND STOCK-PRICES pp. 434-458

Jm Patell and Ma Wolfson

INCENTIVES FOR SEGMENT REPORTING pp. 459-481

J Ronen and J Livnat

THE IMPACT OF GROUP PROCESSING ON SELECTED AUDIT DISCLOSURE DECISIONS pp. 482-501

Jj Schultz and Pmj Reckers

THE ASSOCIATION BETWEEN MUNICIPAL MARKET MEASURES AND SELECTED FINANCIAL-REPORTING PRACTICES pp. 502-520

Wa Wallace

THE RELATIVE INFORMATION-CONTENT OF THE RELEASE OF FINANCIAL RESULTS DATA BY FIRMS pp. 521-529

M Firth

CLASSIFICATION OF CONVERTIBLE DEBT AS COMMON-STOCK EQUIVALENTS - SOME EMPIRICAL-EVIDENCE ON THE EFFECTS OF APB OPINION-15 pp. 530-543

D Givoly and D Palmon

SOME ACCOUNTING IMPLICATIONS OF BEHAVIORAL DECISION-THEORY - PROCESSES OF JUDGMENT AND CHOICE pp. 544-550

Ej Joyce and R Libby

CORRECTION pp. 551-551

Wh Beaver

1981, volume 19, articles 1

BEHAVIORAL DECISION-THEORY - PROCESSES OF JUDGMENT AND CHOICE pp. 1-31

Hj Einhorn and Robin Hogarth

DISCUSSION OF BEHAVIORAL DECISION-THEORY - PROCESSES OF JUDGMENT AND CHOICE pp. 32-41

Js Demski and Rj Swieringa

A DESCRIPTIVE STUDY OF INFORMATION EVALUATION pp. 42-61

Rh Ashton

HUMAN INFORMATION-PROCESSING FOR DECISIONS TO INVESTIGATE COST VARIANCES pp. 62-85

C Brown

PERCEPTION OF ACCURACY AS A DETERMINANT OF INFORMATION VALUE pp. 86-108

Rw Hilton, Rj Swieringa and Re Hoskin

PERCEPTION OF INITIAL UNCERTAINTY AS A DETERMINANT OF INFORMATION VALUE pp. 109-119

Rw Hilton and Rj Swieringa

ANCHORING AND ADJUSTMENT IN PROBABILISTIC INFERENCE IN AUDITING pp. 120-145

Ej Joyce and Gc Biddle

FEEDBACK AND PREDICTION ACHIEVEMENT IN FINANCIAL ANALYSIS pp. 146-162

L Kessler and Rh Ashton

ECONOMETRIC PROPERTIES OF ALTERNATIVE SECURITY RETURN METHODS pp. 163-184

Wh Beaver

A UNIQUE PROCEDURE FOR ALLOCATING COMMON COSTS FROM A PRODUCTION PROCESS pp. 185-196

Lj Billera, Dc Heath and Re Verrecchia

OBSERVATION ERROR AND BIAS IN ACCOUNTING RESEARCH pp. 197-207

Rm Copeland, Rl Taylor and Sh Brown

ACCOUNTING FOR STEWARDSHIP pp. 208-231

F Gjesdal

A DESCRIPTIVE ANALYSIS OF SELECT INPUT BASES OF THE FINANCIAL-ACCOUNTING-STANDARDS-BOARD pp. 232-246

Pr Brown

AN INVESTIGATION OF THE DISTRIBUTION OF POWER IN THE APB AND FASB pp. 247-262

Dp Newman

A NOTE ON COMPUTING UPPER ERROR LIMITS IN DOLLAR-UNIT SAMPLING pp. 263-267

Jostein Lillestøl

AN EMPIRICAL-ANALYSIS OF INTERNATIONAL ACCOUNTING PRINCIPLES - A COMMENT pp. 268-270

Cw Nobes

ON THE RELATIONSHIP BETWEEN VOLUME REACTION AND CONSENSUS OF INVESTORS - IMPLICATIONS FOR INTERPRETING TESTS OF INFORMATION-CONTENT pp. 271-283

Re Verrecchia

1981, volume 19

ON THE POLITICS OF ACCOUNTING DISCLOSURE AND MEASUREMENT - AN ANALYSIS OF ECONOMIC INCENTIVES pp. 1-35

Nh Hakansson

STUDIES ON STANDARDIZATION OF ACCOUNTING PRACTICES - AN ASSESSMENT OF ALTERNATIVE INSTITUTIONAL ARRANGEMENTS - PREFACE pp. U1-U1

N Dopuch

ON THE POLITICS OF ACCOUNTING DISCLOSURE AND MEASUREMENT - AN ANALYSIS OF ECONOMIC INCENTIVES - DISCUSSION pp. 36-42

D Morse

ON THE POLITICS OF ACCOUNTING DISCLOSURE AND MEASUREMENT - AN ANALYSIS OF ECONOMIC INCENTIVES - DISCUSSION pp. 43-47

Em Rice

ON THE POLICIES OF ACCOUNTING DISCLOSURE AND MEASUREMENT - AN ANALYSIS OF ECONOMIC INCENTIVES - REPLY pp. 48-49

Nh Hakansson

VOLUNTARY CORPORATE DISCLOSURE - THE CASE OF INTERIM REPORTING pp. 50-77

Rw Leftwich, Rl Watts and Jl Zimmerman

VOLUNTARY CORPORATE DISCLOSURE - THE CASE OF INTERIM REPORTING - DISCUSSION pp. 78-84

Jc Burton

VOLUNTARY CORPORATE DISCLOSURE - THE CASE OF INTERIM REPORTING - DISCUSSION pp. 85-88

K Schipper

SOME IMPLICATIONS OF THE UNITED-STATES CONSTITUTION FOR ACCOUNTING INSTITUTION ALTERNATIVES pp. 89-119

O Johnson

SOME IMPLICATIONS OF THE UNITED-STATES CONSTITUTION FOR ACCOUNTING INSTITUTION ALTERNATIVES - DISCUSSION pp. 120-122

Rs Karmel

SOME IMPLICATIONS OF THE UNITED-STATES CONSTITUTION FOR ACCOUNTING INSTITUTION ALTERNATIVES - DISCUSSION pp. 123-128

Ew Kitch

SOME IMPLICATIONS OF THE UNITED-STATES CONSTITUTION FOR ACCOUNTING INSTITUTION ALTERNATIVES - REPLY pp. 129-133

O Johnson

THE SECS INFLUENCE ON ACCOUNTING STANDARDS - THE POWER OF THE VETO pp. 134-156

Dp Newman

THE SECS INFLUENCE ON ACCOUNTING STANDARDS - THE POWER OF THE VETO - DISCUSSION pp. 157-164

J Ronen

THE SECS INFLUENCE ON ACCOUNTING STANDARDS - THE POWER OF THE VETO - DISCUSSION pp. 165-169

Rt Sprouse

THE SECS INFLUENCE ON ACCOUNTING STANDARDS - THE POWER OF THE VETO - REPLY pp. 170-173

Dp Newman

THE SEC REVERSAL OF FASB STATEMENT NO-19 - AN INVESTIGATION OF INFORMATION EFFECTS pp. 174-211

Aj Smith

THE SEC REVERSAL OF FASB STATEMENT NO-19 - AN INVESTIGATION OF INFORMATION EFFECTS - DISCUSSION pp. 212-217

Mo Alexander

THE SEC REVERSAL OF FASB STATEMENT NO-19 - AN INVESTIGATION OF INFORMATION EFFECTS - DISCUSSION pp. 218-226

Df Larcker

STUDIES ON STANDARDIZATION OF ACCOUNTING PRACTICES - AN ASSESSMENT OF ALTERNATIVE INSTITUTIONAL ARRANGEMENTS - A SYNTHESIS pp. 227-239

Cr Plott and Shyam Sunder