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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1967, volume 5, articles 2

ACCOUNTING IMPLICATIONS OF PRODUCT AND PROCESS START-UPS pp. 131-143

N Baloff and Jw Kennelly

ACCOUNTING FOR DEBT AND COSTS OF LIQUIDITY UNDER CONDITIONS OF UNCERTAINTY pp. 144-153

H Bierman and S Smidt

CASTING ACCOUNT pp. 154-163

Hp Hain

CONSEQUENTIAL APPROACH TO ACCOUNTING FOR R AND D pp. 164-172

O Johnson

EVALUATION OF LADELLES THEORY OF DEPRECIATION pp. 173-179

Fk Wright

INTRODUCTION TO HANDBOOK OF MUNICIPAL ACCOUNTING pp. 180-185

[Anonymous]

ESTIMATING LIABILITY FOR UNREDEEMED STAMPS pp. 186-207

Hj Davidson, J Neter and As Petran

ACCOUNTING VALUES - SALE PRICE VERSUS REPLACEMENT COST pp. 208-214

Wt Baxter

PRICE VARIATION ACCOUNTING - IMPROVED REPRESENTATION pp. 215-220

Rj Chambers

CORRECTION pp. 220-220

Rp Brief

OBSERVATIONS ON JENSENS EXPERIMENTAL DESIGN FOR STUDY OF EFFECTS OF ACCOUNTING VARIATIONS IN DECISION MAKING pp. 221-229

Tr Dyckman

OBSERVATIONS ON JENSENS EXPERIMENTAL DESIGN FOR STUDY OF EFFECTS OF ACCOUNTING VARIATIONS IN DECISION MAKING - REJOINDER pp. 230-251

Re Jensen

1967, volume 5, articles 1

ACCOUNTING FOR LINKED LOANS pp. 1-26

Y Aharoni and T Ophir

CORRECTION pp. U1-U1

Ca Westwick

LATE 19TH-CENTURY CONTRIBUTION TO THEORY OF DEPRECIATION pp. 27-38

Rp Brief

VALUE OF INVENTORIES pp. 39-50

Ks Most

15TH AND 16TH CENTURY MANUSCRIPTS ON ART OF BOOKKEEPING pp. 51-76

Bs Yamey

ACCELERATED DEPRECIATION, CYCLICAL ASSET EXPENDITURES AND DEFERRED TAXES pp. 77-94

Jl Livingstone

STATEMENT OF BASIC ACCOUNTING THEORY - REVIEW ARTICLE pp. 95-112

Rr Sterling

PRICE-LEVEL CONTROVERSY - REPLY pp. 113-118

R Mathews

ACCOUNTING AND ANALYTICAL METHODS - COMMENT ON CHAMBERS REVIEW pp. 119-123

R Mattessich

SOME FURTHER REFLECTIONS ON INVESTMENT CREDIT pp. 124-128

E Stamp

CAN LAWS COERCE ACCOUNTING pp. 129-130

M Moonitz

1966, volume 4, articles 2

CORRECTION pp. U133-U133

M Moonitz

ACCOUNTING FOR LEASES pp. 133-148

Wj Vatter

BUSINESS COMBINATIONS AND ACCOUNTING VALUATION pp. 149-154

Wm Parker

ACCRUAL ACCOUNTING FOR EMPLOYERS PENSION COSTS pp. 155-168

M Moonitz and A Russ

SOME VARIATIONS IN ACCOUNTING PRACTICE IN ENGLAND, FRANCE, GERMANY AND UNITED-STATES pp. 169-182

Hr Hatfield

MEASURE OF IMPACT OF SOME FOREIGN ACCOUNTING PRINCIPLES pp. 183-212

S Davidson and Jm Kohlmeier

TRAINING FOR ACCOUNTANCY PROFESSION IN ENGLAND AND WALES pp. 213-223

Am Bourn

EXPERIMENTAL DESIGN FOR STUDY OF EFFECTS OF ACCOUNTING VARIATIONS IN DECISION MAKING pp. 224-238

Re Jensen

GRAPHICAL TREATMENT OF GEARING pp. 239-244

Ca Westwick

WRINKLE ON AN INTELLECTUAL GROOVE pp. 245-252

Mg Winborne

REPORTING EQUITIES IN ESTATE ACCOUNTING pp. 253-259

Kr Todd

NOTE ON SAVARYS LE-PARFAIT-NEGOCIANT pp. 260-261

Rh Parker

1966, volume 4, articles 1

CONTRIBUTION OF LEAKE,PD TO THEORY OF GOODWILL VALUATION pp. 1-15

Bv Carsberg

CASE OF PROFITABLE BLOODHOUND pp. 16-36

Jf Flower

CONTROLLERSHIP IN EGYPT pp. 37-46

Ar Abdelkhalik

SOME REFLECTIONS ON INVESTMENT CREDIT EXPERIENCE pp. 47-61

M Moonitz

ACCOUNTING TACTICS AND THEORY OF FIRM pp. 62-67

M Schiff

INVENTORY CALCULUS pp. 68-86

Ar Drebin

NEW DIMENSION TO BREAKEVEN ANALYSIS pp. 87-100

R Manes

ACCOUNTING AND ANALYTICAL METHODS - MATTESSICH,R pp. 101-118

Rj Chambers

PREDECESSOR OF DIRECT COSTING pp. 119-120

O Nielsen

TOWARDS A THEORY OF INTERIM REPORTS - MODIFICATION AND AN EXTENSION pp. 121-126

A Rappaport

MANAGERIAL CONTROLS OF ACCOUNTS RECEIVABLE - COMMENT pp. 127-130

Fk Wright

MANAGERIAL CONTROLS OF ACCOUNTS RECEIVABLE - REPLY pp. 131-132

H Benishay

1966, volume 4

ACCOUNTING PERIOD CONCEPT AND ITS EFFECT ON MANAGEMENT DECISIONS pp. 1-14

Wj Bruns

ACCOUNTING PERIOD CONCEPT AND ITS EFFECT ON MANAGEMENT DECISIONS - DISCUSSION pp. 15-17

He Miller

ACCOUNTING PERIOD CONCEPT AND ITS EFFECT ON MANAGEMENT DECISIONS - DISCUSSION pp. 18-20

C Park

PREDICTIVE POWER OF 1ST-QUARTER EARNINGS REPORTS - REPLICATION pp. 21-36

D Green and J Segall

PREDICTIVE POWER OF 1ST-QUARTER EARNINGS REPORTS - REPLICATION - DISCUSSION pp. 37-39

Tl Holton

PREDICTIVE POWER OF 1ST-QUARTER EARNINGS REPORTS - REPLICATION - DISCUSSION pp. 40-43

Ga Welsch

DETERMINATION OF LONG-TERM CREDIT STANDING WITH FINANCIAL RATIOS pp. 44-62

Jo Horrigan

DETERMINATION OF LONG-TERM CREDIT STANDING WITH FINANCIAL RATIOS - DISCUSSION pp. 63-66

Lg Peck

DETERMINATION OF LONG-TERM CREDIT STANDING WITH FINANCIAL RATIOS - DISCUSSION pp. 67-70

Rr West

FINANCIAL RATIOS AS PREDICTORS OF FAILURE pp. 71-111

Wh Beaver

FINANCIAL RATIOS AS PREDICTORS OF FAILURE - DISCUSSION pp. 112-118

J Neter

FINANCIAL RATIOS AS PREDICTORS OF FAILURE - DISCUSSION pp. 119-122

Pk Mears

FINANCIAL RATIOS AS PREDICTORS OF FAILURE - REPLY pp. 123-127

Wh Beaver

AUDIT RECOMMENDATIONS AND MANAGEMENT AUDITING - CASE STUDY AND SOME REMARKS pp. 128-151

Nc Churchill

AUDIT RECOMMENDATIONS AND MANAGEMENT AUDITING - CASE STUDY AND SOME REMARKS - DISCUSSION pp. 152-156

Rk Mautz

AUDIT RECOMMENDATIONS AND MANAGEMENT AUDITING - CASE STUDY AND SOME REMARKS - DISCUSSION pp. 157-159

Ft Weston

PROFESSIONAL RESPONSIBILITIES - EMPIRICAL SUGGESTION pp. 160-176

C Devine

PROFESSIONAL RESPONSIBILITES - EMPIRICAL SUGGESTION - DISCUSSION pp. 177-180

Ll Vance

PROFESSIONAL RESPONSIBILITES - EMPIRICAL SUGGESTION - DISCUSSION pp. 181-182

Hj Davidson

ACCOUNTING PRINCIPLES - BOARD AND ITS PROBLEMS pp. 183-191

Rm Trueblood

EFFECT OF ALTERNATIVE ACCOUNTING RULES FOR NONSUBSIDIARY INVESTMENTS pp. 192-219

N Dopuch and Df Drake

EFFECT OF ALTERNATIVE ACCOUNTING RULES FOR NONSUBSIDIARY INVESTMENTS - DISCUSSION pp. 220-223

Mj Gordon

EFFECT OF ALTERNATIVE ACCOUNTING RULES FOR NONSUBSIDIARY INVESTMENTS - DISCUSSION pp. 224-227

Lm Savoie

CRITICAL SYNTHESIS OF CONFERENCE PAPERS pp. 228-233

Wj Vatter