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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1979, volume 17, articles 2

VARIABILITY OF ACCOUNTING INCOME NUMBERS pp. 305-315

B Barlev and H Levy

ASSOCIATION BETWEEN UNSYSTEMATIC SECURITY RETURNS AND THE MAGNITUDE OF EARNINGS FORECAST ERRORS pp. 316-340

Wh Beaver, R Clarke and Wf Wright

ADAPTIVE EXPECTATIONS, TIME-SERIES MODELS, AND ANALYST FORECAST REVISION pp. 341-351

Ld Brown and Ms Rozeff

SEC LINE-OF-BUSINESS DISCLOSURE AND MARKET RISK ADJUSTMENTS pp. 352-383

Dw Collins and Rr Simonds

ECONOMIC-ANALYSES AND ACCOUNTING TECHNIQUES - PERSPECTIVE AND PROPOSALS pp. 384-410

Nj Gonedes and N Dopuch

DETERMINANTS OF COST INFORMATION VALUE - ILLUSTRATIVE ANALYSIS pp. 411-435

Rw Hilton

PERFORMANCE EVALUATION AND DIRECTED JOB EFFORT - MODEL DEVELOPMENT AND ANALYSIS IN A CPA FIRM SETTING pp. 436-455

J Jiambalvo

INTEGRATING AUDIT TESTS - REGRESSION-ANALYSIS AND PARTITIONED DOLLAR-UNIT SAMPLING pp. 456-475

Wr Kinney

PREFERENCE-CONGRUENCE, INFORMATION-ACCURACY, AND EMPLOYEE PERFORMANCE - FIELD-STUDY pp. 476-503

Mw Maher, Kv Ramanathan and Rb Peterson

INTRODUCTION TO RESIDUAL (API) ANALYSIS AND THE PRIVATE VALUE OF INFORMATION AND THE API AND THE DESIGN OF EXPERIMENTS pp. 504-505

Ja Ohlson and Jm Patell

RESIDUAL (API) ANALYSIS AND THE PRIVATE VALUE OF INFORMATION pp. 506-527

Ja Ohlson

API AND THE DESIGN OF EXPERIMENTS pp. 528-549

Jm Patell

SOME HYPOTHESES ON THE PATTERN OF MANAGEMENTS INFORMAL DISCLOSURES pp. 550-564

V Pastena and J Ronen

METHODOLOGY FOR MEASURING THE UNDERSTANDABILITY OF FINANCIAL REPORT MESSAGES pp. 565-592

Ah Adelberg

EMPIRICAL-ANALYSIS OF INTERNATIONAL ACCOUNTING PRINCIPLES pp. 593-605

Wg Frank

EVALUATION OF THE STRATIFIED REGRESSION ESTIMATOR FOR AUDITING ACCOUNTING POPULATIONS pp. 606-617

Rl Baker and Rm Copeland

NOTE ON THE TIME-SERIES PROPERTIES OF CONTROL DATA IN AN ACCOUNTING ENVIRONMENT pp. 618-621

F Jacobs and Ks Lorek

1979, volume 17, articles 1

INFORMATION INCENTIVES IN A STANDARD-SETTING MODEL OF CONTROL pp. 1-22

Aa Atkinson

RATIO ESTIMATION IN ACCOUNTING POPULATIONS WITH PROBABILITIES OF SAMPLE SELECTION PROPORTIONAL TO SIZE OF BOOK VALUES pp. 23-59

Sj Garstka and Pa Ohlson

EMPIRICAL-INVESTIGATION OF GENERAL PURCHASING POWER ADJUSTMENTS ON EARNINGS PER SHARE AND THE MOVEMENT OF SECURITY PRICES pp. 60-73

Wa Hillison

RISK SHARING AND TRANSFER PRICE SYSTEMS UNDER UNCERTAINTY pp. 74-98

C Kanodia

BANKERS AND AUDITORS PERCEPTIONS OF THE MESSAGE COMMUNICATED BY THE AUDIT REPORT pp. 99-122

R Libby

EMPIRICAL-INVESTIGATION OF THE RELATIONSHIP BETWEEN AN AID HOSPITAL CLASSIFICATION MODEL AND ACCOUNTING MEASURES OF PERFORMANCE pp. 123-139

Br Neumann

SECURITY PRICE REACTIONS TO LONG-RANGE EXECUTIVE EARNINGS FORECASTS pp. 140-155

Dr Nichols and Jj Tsay

SCORING RULES FOR PROBABILISTIC REPORTING pp. 156-178

Wr Scott

UNIVARIATE TIME-SERIES MODELS OF QUARTERLY ACCOUNTING EARNINGS PER SHARE - PROPOSED MODEL pp. 179-189

Ld Brown and Ms Rozeff

PREDICTING ANNUAL NET EARNINGS WITH QUARTERLY EARNINGS TIME-SERIES MODELS pp. 190-204

Ks Lorek

COMMUNICATING FINANCIAL INFORMATION THROUGH MULTIDIMENSIONAL GRAPHICS pp. 205-224

S Moriarity

ECONOMIC-ANALYSES AND ACCOUNTING TECHNIQUES - EMPIRICAL-STUDY pp. 225-242

Rd Nair

GAME THEORY MODEL OF THE INFORMATION EVALUATOR AND THE DECISION MAKER pp. 243-261

Gl Sundem

BRILOFF AND THE CAPITAL-MARKET pp. 262-274

G Foster

DECISION-THEORY APPROACH TO AUDIT SAMPLING - EXTENSION AND APPLICATION TO RECEIVABLES CONFIRMATION pp. 275-285

Wr Kinney and Cs Warren

TEST OF DIFFERENTIAL PERFORMANCE PEAKING FOR A DISEMBEDDING TASK pp. 286-294

Ej Lusk

SHAPLEY VALUE AS APPLIED TO COST ALLOCATION - REINTERPRETATION pp. 295-303

Alvin Roth and Re Verrecchia

1978, volume 16, articles 2

SUBJECTIVE-PROBABILITY ELICITATION TECHNIQUES - PERFORMANCE COMPARISON pp. 225-241

Gr Chesley

SEGMENT REPORTING AND THE EEC MULTINATIONALS pp. 242-253

Sj Gray

DISAGGREGATED PROBABILISTIC ACCOUNTING INFORMATION - EFFECT OF SEQUENTIAL EVENTS ON EXPECTED VALUE MAXIMIZATION DECISIONS pp. 254-269

M Hirsch

INVESTIGATION OF THE INFORMATION-CONTENT OF (CERTAIN) SOCIAL-RESPONSIBILITY DISCLOSURES pp. 270-285

Rw Ingram

MAXIMUM ENTROPY APPROACH TO THE CHOICE OF ASSET DEPRECIATION pp. 286-293

B Lev and H Theil

EFFECTS OF COMPENSATION PLANS ON HEURISTICS IN COST VARIANCE INVESTIGATIONS pp. 294-314

Rp Magee and John Dickhaut

DISCLOSURE OF CAPITALIZED LEASE INFORMATION AND STOCK-PRICES pp. 315-340

Bt Ro

ACCURACY OF EXCHANGE VALUATION RULES pp. 341-367

Shyam Sunder

AUDITOR DECISION-MAKING ON OVERALL SYSTEM RELIABILITY - ACCURACY, CONSENSUS, AND THE USEFULNESS OF A SIMULATION DECISION AID pp. 368-388

R Weber

CONFIDENCE-INTERVAL FINANCIAL-STATEMENTS - EMPIRICAL-INVESTIGATION pp. 389-399

de Keys

OPPORTUNITY COSTS - FURTHER EVIDENCE THROUGH AN EXPERIMENTAL REPLICATION pp. 400-410

Br Neumann and La Friedman

ACCOUNTING FOR LEVERAGED LEASES - COMMENT pp. 411-413

Rp Brief and J Owen

SYNTHESIS OF THE INFORMATION ECONOMICS AND LENS MODELS pp. 414-423

Tj Mock and Ma Vasarhelyi

ROLE OF NEGATIVE NUMBERS IN THE DEVELOPMENT OF DOUBLE ENTRY BOOKKEEPING pp. 424-426

Rm Peters and Dr Emery

CORRECTION pp. U426-U426

Da Dittman

1978, volume 16, articles 1

EXPECTATIONS DATA AND PREDICTIVE VALUE OF INTERIM REPORTING pp. 1-13

Ar Abdelkhalik and J Espejo

COST VARIANCE INVESTIGATION - MARKOVIAN CONTROL OF MARKOV-PROCESSES pp. 14-25

Da Dittman and P Prakash

CORPORATE SIGNALING, EXTERNAL ACCOUNTING, AND CAPITAL-MARKET EQUILIBRIUM - EVIDENCE ON DIVIDENDS, INCOME, AND EXTRAORDINARY ITEMS pp. 26-79

Nj Gonedes

SOME PROPOSED APPROACHES FOR WRITING OFF CAPITALIZED HUMAN RESOURCE ASSETS pp. 80-102

Ahl Lau and Hs Lau

SOVIET SUCCESS INDICATORS AND EVALUATION OF DIVISIONAL MANAGEMENT pp. 103-121

Martin Loeb and Wa Magat

BUDGET USE AND MANAGERIAL PERFORMANCE pp. 122-149

Dt Otley

CHOICE OF ACCOUNTING METHOD FOR PARTNERSHIPS pp. 150-168

Re Verrecchia

BEHAVIORAL STUDY OF INFORMATION-SYSTEM CHOICE pp. 169-189

Wc Uecker

EVALUATION OF EFFECTIVENESS OF SOME COST VARIANCE INVESTIGATION MODELS pp. 190-203

Fh Jacobs

EFFECT ON PREDICTIVE ABILITY OF REDUCING NUMBER OF OBSERVATIONS ON A TIME-SERIES ANALYSIS OF QUARTERLY EARNINGS DATA pp. 204-214

Ks Lorek and Jc McKeown

ASSOCIATION BETWEEN MARKET-DETERMINED AND ACCOUNTING-DETERMINED RISK MEASURES - NOTE pp. 215-223

Rb Thakkar

1978, volume 16

DAAM - DEMAND FOR ALTERNATIVE ACCOUNTING MEASUREMENTS pp. 1-30

Gj Benston and Ma Krasney

PROCEEDINGS-OF-THE-13TH-ANNUAL-CONFERENCE-IN-ACCOUNTING - STUDIES ON ACCOUNTING FOR CHANGES IN GENERAL AND SPECIFIC PRICES - EMPIRICAL-RESEARCH AND PUBLIC-POLICY ISSUES - PREFACE pp. R3-R3

N Dopuch

DAAM - DEMAND FOR ALTERNATIVE ACCOUNTING MEASUREMENTS - DISCUSSION pp. 31-36

Rc Adkerson

DAAM - DEMAND FOR ALTERNATIVE ACCOUNTING MEASUREMENTS - DISCUSSION pp. 37-45

Sl Buzby and H Falk

DISCLOSURE OF ESTIMATES OF HOLDING GAINS AND THE ASSESSMENT OF SYSTEMATIC RISK pp. 46-77

Ar Abdelkhalik and Jc McKeown

DISCLOSURE OF ESTIMATES OF HOLDING GAINS AND THE ASSESSMENT OF SYSTEMATIC RISK pp. 78-92

Ws Easman

DISCLOSURE OF ESTIMATES OF HOLDING GAINS AND THE ASSESSMENT OF SYSTEMATIC RISK - DISCUSSION pp. 93-95

Mj Ingberman

DISCLOSURE OF ESTIMATES OF HOLDING GAINS AND THE ASSESSMENT OF SYSTEMATIC RISK - DISCUSSION pp. 96-105

Boatsman, Jr and L Revsine

DISCLOSURE OF ESTIMATES OF HOLDING GAINS AND THE ASSESSMENT OF SYSTEMATIC RISK - REPLY pp. 106-110

Ar Abdelkhalik and Jc McKeown

ASSOCIATION BETWEEN NET MONETARY POSITION AND EQUITY SECURITY PRICES pp. 111-145

Rn Freeman

ASSOCIATION BETWEEN NET MONETARY POSITION AND EQUITY SECURITY PRICES - DISCUSSION pp. 146-147

Jl Treynor

ASSOCIATION BETWEEN NET MONETARY POSITION AND EQUITY SECURITY PRICES - DISCUSSION pp. 148-153

Rl Watts

INCOME-TAX IMPLICATIONS OF VARIOUS METHODS OF ACCOUNTING FOR CHANGING PRICES pp. 154-233

S Davidson and Rl Weil

INCOME-TAX IMPLICATIONS OF VARIOUS METHODS OF ACCOUNTING FOR CHANGING PRICES - DISCUSSION pp. 234-246

J Basu

INCOME-TAX IMPLICATIONS OF VARIOUS METHODS OF ACCOUNTING FOR CHANGING PRICES - DISCUSSION pp. 247-258

Am Oberrotman

IMPACT OF PRICE-LEVEL ADJUSTMENT IN THE CONTEXT OF RISK ASSESSMENT pp. 259-272

Dg Short

EFFECT OF GENERAL PRICE-LEVEL ADJUSTMENTS ON THE PREDICTIVE ABILITY OF FINANCIAL RATIOS pp. 273-284

Je Ketz

IMPACT OF PRICE-LEVEL ADJUSTMENT IN THE CONTEXT OF RISK ASSESSMENT AND THE EFFECT OF GENERAL PRICE-LEVEL ADJUSTMENTS ON THE PREDICTIVE ABILITY OF FINANCIAL RATIOS - DISCUSSION pp. 285-292

Js Bildersee

IMPACT OF PRICE-LEVEL ADJUSTMENT IN THE CONTEXT OF RISK ASSESSMENT AND THE EFFECT OF GENERAL PRICE-LEVEL ADJUSTMENTS ON THE PREDICTIVE ABILITY OF FINANCIAL RATIOS - DISCUSSION pp. 293-300

Jm Patell