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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1969, volume 7, articles 2

LINEAR PROGRAMMING APPROACH TO ASSET VALUATION pp. 165-182

B Carsberg

LINEAR PROGRAMMING APPROACH TO ASSET VALUATION - REPLY pp. 183-187

Fk Wright

INCOME MANIPULATION AND PURCHASE-POOLING CHOICE pp. 188-195

Rm Copeland and Jf Wojdak

EMPIRICAL STUDY OF CHANGES IN ACCOUNTING POLICY pp. 196-203

Be Cushing

FALLACY OF DEPRECIATION TRANSLATION pp. 204-214

Ar Drebin

ACCELERATED DEPRECIATION, TAX ALLOCATION, AND CYCLICAL ASSET EXPENDITURES OF LARGE MANUFACTURING COMPANIES pp. 245-256

Jl Livingstone

NOTE ON FINANCIAL REPORTING OF DEPRECIATION AND INCOME TAXES pp. 257-261

H Nurnberg

APPRAISING ALTERNATIVE METHODS OF ACCOUNTING FOR ACCELERATED TAX DEPRECIATION - RELATIVE-ACCURACY APPROACH pp. 262-289

Mn Greenball

INDUSTRY AVERAGES AS TARGETS FOR FINANCIAL RATIOS pp. 290-299

B Lev

PORTFOLIO THEORY AND ACCOUNTING pp. 300-323

Ray Ball and P Brown

COMMENTS ON A MEASURE OF FORECASTING PERFORMANCE pp. 324-327

Rm Barefield

NOTE ON RETURN TO STRAIGHT-LINE DEPRECIATION pp. 328-331

Fa Bird

BREAKEVEN ANALYSIS AND CAPITAL BUDGETING pp. 332-338

Gb Mitchell

NOTE ON JOB SATISFACTION OF ACCOUNTANTS IN LARGE AND SMALL CPA FIRMS pp. 339-345

Rh Strawser, Jm Ivancevich and Hl Lyon

MORE ABOUT LEASES - REJOINDER TO PROFESSOR WOLK pp. 346-349

Wj Vatter

1969, volume 7, articles 1

COMPARATIVE SIMULATION OF GERMAN AND UNITED-STATES ACCOUNTING PRINCIPLES pp. 1-11

R Abel

BIAS IN ACCOUNTING ALLOCATIONS UNDER UNCERTAINTY pp. 12-16

Rp Brief and J Owen

ACCELERATED DEPRECIATION - PROPOSED NEW METHOD pp. 17-21

R Feinschreiber

RELEVANCE OF PRICE-LEVEL ACCOUNTING pp. 22-31

Nh Hakansson

OPTIMAL INVESTIGATION STRATEGIES WITH IMPERFECT INFORMATION pp. 32-43

Rs Kaplan

ENVIRONMENTAL MODEL FOR PERFORMANCE MEASUREMENT IN MULTI-OUTLET BUSINESSES pp. 44-52

Wr Kinney

EXTENSION OF SYSTEM OF ACCOUNTS - SEGREGATION OF FUNDS AND VALUE pp. 53-89

Ra Rayman

VALUATION EXPERIMENT pp. 90-95

Rr Sterling and R Radosevich

PREDICTIVE ABILITY OF ALTERNATIVE PERFORMANCE MEASUREMENT MODELS pp. 96-115

Js Demski

EXPERIMENTAL STUDY OF IMPACT OF COMPETITIVE PRESSURES ON OVERHEAD ALLOCATION BIDS pp. 116-122

Rf Barton

STUDY OF PREDICTIVE SIGNIFICANCE OF 2 INCOME MEASURES pp. 123-136

W Frank

DIVERSIFIED VIEWS ABOUT DIVERSIFIED COMPANIES pp. 137-159

Rt Sprouse

NOTE ON 2-SIDED SHADOW PRICES pp. 160-162

Je Strum

TIME-ADJUSTED DEPRECIATION pp. 163-164

Wj Vatter

1968, volume 6, articles 2

EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS pp. 159-178

Ray Ball and P Brown

MARKET PRICES, FINANCIAL RATIOS, AND PREDICTION OF FAILURE pp. 179-192

Wh Beaver

LEAST SQUARES ALLOCATION MODEL pp. 193-199

Rp Brief and J Owen

ASSESSMENT OF USEFULNESS OF CURRENT COST AND PRICE-LEVEL INFORMATION BY FINANCIAL STATEMENT USERS pp. 200-207

Rw Estes

MEASUREMENT OF FOREIGN INCOME pp. 208-221

Eb Fredrikson

MEASURING ASSET SERVICES - LINEAR PROGRAMMING APPROACH pp. 222-236

Fk Wright

BUDGET-INDUCED PRESSURE AND ITS RELATIONSHIP TO SUPERVISORY BEHAVIOR pp. 237-246

Dt Decoster and Jp Fertakis

AGGREGATION PROBLEM IN FINANCIAL STATEMENTS - INFORMATIONAL APPROACH pp. 247-261

B Lev

ACCELERATED DEPRECIATION AND DEFERRED TAX ALLOCATION pp. 262-269

Wm Voss

FOUNDATIONS OF ACCOUNTING MEASUREMENT pp. 270-282

Nm Bedford

INCAN CONTRIBUTION TO DOUBLE-ENTRY ACCOUNTING pp. 283-283

Dar Forrester

PRICE VARIATION ACCOUNTING - REJOINDER pp. 284-285

R Mathews

CORRECTION pp. 286-286

Hi Wolk

1968, volume 6, articles 1

INTEGRATED EVALUATION SYSTEM FOR BUDGET FORECASTING AND OPERATING PERFORMANCE WITH A CLASSIFIED BUDGETING BIBLIOGRAPHY pp. 1-28

Y Ijiri, Jc Kinard and Fb Putney

2 GENERAL CONCEPTS OF DEPRECIATION pp. 29-37

O Johnson

TEST APPLICATION OF FEASIBILITY OF MARKET BASED MEASURES IN ACCOUNTING pp. 38-49

Dl McDonald

NOTE ON INSTALLMENT REPORTING OF INCOME, PROFITABILITY, AND FUND FLOWS pp. 50-57

Dr Mehta and Vl Andrews

DISCOUNTED CASH FLOW IN HISTORICAL PERSPECTIVE pp. 58-71

Rh Parker

OBSERVATIONS ON INFLATION FROM AN ACCOUNTING STANCE pp. 72-85

Wa Paton

RELEVANCE pp. 86-97

K Shwayder

STUDY OF IMPORTANCE OF PLANNING HORIZON ON REPORTS UTILIZING DISCOUNTED FUTURE CASH FLOWS pp. 98-105

Ad Bailey and J Gray

EXTENT OF DISCLOSURE pp. 106-113

Rm Copeland and W Fredericks

ACCURACY OF DIFFERENT METHODS OF ACCOUNTING FOR EARNINGS - SIMULATION APPROACH pp. 114-129

Mn Greenball

HORIZONS FOR A PROFESSION - COMMON BODY KNOWLEDGE FOR CERTIFIED PUBLIC ACCOUNTANTS - ROY,RH AND MACNEILL,JH pp. 130-140

Mn Zald

SOME PROBLEMS IN APPLYING MATHEMATICAL PROGRAMMING TO OPPORTUNITY COSTING pp. 143-148

Rh Bernhard

DEPRECIATION THEORY AND CAPITAL GAINS pp. 149-152

Rp Brief

ACCOUNTING FOR LEASES - FURTHER EXAMINATION OF ISSUES pp. 153-157

Hi Wolk

1968, volume 6

AUDITING STANDARD OF CONSISTENCY pp. 1-17

F Neumann

AUDITING STANDARD OF CONSISTENCY - DISCUSSION pp. 18-22

Tf Keller

AUDITING STANDARD OF CONSISTENCY - DISCUSSION pp. 23-26

No Olson

EVALUATION OF USEFULNESS TO INVESTORS OF DIFFERENT ACCOUNTING ESTIMATORS OF EARNINGS - SIMULATION APPROACH pp. 27-49

Mn Greenball

EVALUATION OF USEFULNESS TO INVESTORS OF DIFFERENT ACCOUNTING ESTIMATORS OF EARNINGS - SIMULATION APPROACH - DISCUSSION pp. 50-53

A Rappaport

EVALUATION OF USEFULNESS TO INVESTORS OF DIFFERENT ACCOUNTING ESTIMATORS OF EARNINGS - SIMULATION APPROACH - DISCUSSION pp. 54-58

Ac Stedry

PROBLEMS IN SEARCH OF SOLUTIONS THROUGH RESEARCH pp. 59-66

Ml Stone

INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS pp. 67-92

Wh Beaver

INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS - DISCUSSION pp. 93-95

Rj Bates

INFORMATION CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS - DISCUSSION pp. 96-100

Hj Davidson

INCOME SMOOTHING pp. 101-116

Rm Copeland

INCOME SMOOTHING - DISCUSSION pp. 117-119

Hw Kirchheimer

UNIVERSITY COST STRUCTURE AND BEHAVIOR - EMPIRICAL STUDY pp. 122-155

Pa Firmin, Ss Goodman, Te Hendricks and Jj Linn

UNIVERSITY COST STRUCTURE AND BEHAVIOR - EMPIRICAL STUDY - DISCUSSION pp. 156-159

He Bell

UNIVERSITY COST STRUCTURE AND BEHAVIOR - EMPIRICAL STUDY - DISCUSSION pp. 160-165

Dd Robinson

CRITICAL SYNTHESIS OF CONFERENCE PAPERS pp. 166-176

Hr Anton