Journal of Accounting and Public Policy

1982 - 2011

Current editor(s): L. A. Gordon

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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Volume 7, issue 4, 1988

Accounting data and the economic performance of firms pp. 253-260

Franklin M. Fisher

The usefulness of accounting data in measuring the economic performance of firms pp. 261-266

Geoffrey Whittington

On the validity of accounting rates of return in cross-sectional analysis: Theory, evidence, and implications pp. 267-292

Gerald L. Salamon

Cash recovery rates, accounting rates of return, and the estimation of economic performance pp. 293-311

E. H. Griner and A. W. Stark

Concentration and profits: A test of the accounting bias hypothesis pp. 313-334

Robert Connolly and Mark Hirschey

Volume 7, issue 3, 1988

Toward understanding the determinants of pension underfunding in the public sector pp. 157-183

Barry R. Marks, K. K. Raman and Earl R. Wilson

Do firms pay to pool?: Some empirical evidence pp. 185-200

Kevin Nathan

An historical case study of planning and control under uncertainty: The weapons acquisition process for the U.S. ironclad Monitor pp. 201-249

Alan P. Mayer-Sommer

Volume 7, issue 2, 1988

An assessment of the impact of diagnosis-related group (DRG)-based reimbursement on the technical efficiency of New Jersey hospitals using data envelopment analysis pp. 77-96

James P. Borden

Mergers and the double taxation of corporate income pp. 97-111

Christopher R. Petruzzi

Early withdrawals from individual retirement accounts (IRAs) after the 1986 Tax Reform Act pp. 113-136

Donald V. Saftner and Cherie J. O'Neil

A perspective on Solomons' quest for credibility in financial reporting pp. 137-154

Steven B. Johnson

Volume 7, issue 1, 1988

Taxpayer behavior in response to taxation: An experimental analysis pp. 1-28

Charles W. Swenson

Financial reporting by multinational enterprises: Accounting policy choice in a developing country pp. 29-42

M. Zubaidur Rahman and Robert W. Scapens

The association between the adoption of short-term bonus plans and corporate expenditures pp. 43-63

James F. Waegelein

Capital budgeting, public service organizations and UK government policy pp. 65-74

Irvine Lapsley

Volume 6, issue 3, 1987

Population aging: Some accounting considerations pp. 157-167

Stephen E. Loeb

Intergovernmental grants and local needs pp. 169-183

Gary Giroux and Casper Wiggins

The formation and termination of the Cost Accounting Standards Board: Legislative intervention in accounting standard-setting pp. 185-207

Stanley W. Davis and Krishnagopal Menon

Some thoughts on "A cost-benefit analysis of accounting for inflation" pp. 209-217

A. W. Stark

A discussion of cost-benefit analysis methodology pp. 219-228

Reza Espahbodi and Harvey Hendrikson

Volume 6, issue 2, 1987

Accounting infrastructure and economic development pp. 75-85

Chi-Wen Jevons Lee

Bondholder and stockholder reactions to discretionary accounting changes pp. 87-113

Walter Harrison and Gary Grudnitski

An empirical assessment of the effects of the investment tax credit legislation on returns to equity securities pp. 115-137

Frances L. Ayres

Earnings variability, firm size, and the information content in management forecasts of annual earnings pp. 139-153

Clifford T. Cox

Volume 6, issue 1, 1987

Accountants' liability and audit failures: When the umpire strikes out pp. 1-8

Richard L. Kaplan

Judicial intervention in accounting behavior: A reevaluation of the nineteenth century experience pp. 9-34

Jean Margo Reid

Lobbying against proposed accounting standards: The case of employers' pension accounting pp. 35-57

Jere R. Francis

Accounting standards and Olson's theory of collective action pp. 59-72

Frederick W. Lindahl

Volume 5, issue 4, 1986

Federal capital expenditures and budget deficits: Gross national product and labor implications pp. 217-232

Lawrence Gordon, Morris M. Kleiner and R. Natarajan

State audit budgets and market assessments of credit risk pp. 233-250

Barry R. Marks and K. K. Raman

Auditor changes following big eight mergers with non-big eight audit firms pp. 251-265

Paul Healy and Thomas Lys

Accounting measures of unfunded pension liabilities and the expected present value of future pension cash flows pp. 267-285

Thomas I. Selling and Clyde P. Stickney

Volume 5, issue 3, 1986

An economic analysis of competitive bidding for public sector audit engagements pp. 143-165

Paul J. Beck and Russell M. Barefield

Consolidated versus fund-type accounting statements: The perspectives of constituents pp. 167-189

Mary Anne Gaffney

A value explicit approach for evaluating corporate social performance pp. 191-214

Richard E. Wokutch and Liam Fahey

Volume 5, issue 2, 1986

The decision to terminate overfunded pension plans pp. 77-91

Ahmed El-Sayed Hamdallah and William Ruland

Comparison of conventional and adjusted performance measures under simulated price stabilization pp. 93-110

Robert F. Sharp

The impact of nonmonetary performance measures upon budgetary decision making in the public sector pp. 111-140

Sarah A. Reed

Volume 5, issue 1, 1986

Accounting regulation: some further research questions pp. 1-4

Stephen E. Loeb

Accounting licensure, quality, and the "cadillac effect" pp. 5-19

S. David Young

The usefulness of current-cost measures of debt in assessing systematic risk: extending the provisions of SFAS no. 33 pp. 21-29

Charles W. Mulford

A cos-benefit analysis of accounting for inflation pp. 31-55

Reza Espahbodi and Harvey Hendrickson

Diocesan financial disclosure: A quality assessment pp. 57-74

Thomas M. Rowe and Gary A. Giroux

Volume 4, issue 4, 1985

Accounting and public policy: Theme issues and a call for papers pp. 249-249

Lawrence Gordon and Stephen E. Loeb

The effects of governmental accounting methods on asset-acquisition decisions: A theoretical model and three case studies pp. 251-276

Florence C. Sharp

Traditional and emergent theories of budgeting: An empirical analysis pp. 277-300

Mark A. Covaleski, Mark W. Dirsmith and Stephen F. Jablonsky

Governmental budgeting as ex ante financial accounting: The United Kingdom case pp. 301-316

Maurice Pendlebury and Rowan Jones

Stochastic and nonstochastic determinants of changes in client-industry concentrations for large public-accounting firms pp. 317-328

Terry L. Campbell and Douglas W. McNiel

Volume 4, issue 3, 1985

The possible new shape of accounting in the United States pp. 161-174

Robert Chatov

Class-action privileges and contingent legal fees: Investor and lawyer incentives to litigate and the effect on audit quality pp. 175-200

Douglas V. DeJong

Cultural influence on corporate and governmental involvement in accounting policy determination in Japan pp. 201-223

Jill L. McKinnon and Graeme L. Harrison

Inventories, credit transactions, and the marginal effective tax rate pp. 225-231

A. W. Stark

On accounting information and municipal bond interest cost pp. 233-239

Dan S. Dhaliwal and Eric H. Sorensen

Accounting information and municipal bond interest cost methodological considerations pp. 241-245

Dan S. Dhaliwal and Eric H. Sorensen

Volume 4, issue 2, 1985

Reimbursement rate setting for Medicaid prescription drugs based on relative efficiencies pp. 83-110

Robert Capettini, David A. Dittman and Richard C. Morey

The effects of tax provisions on long-run investment prospects pp. 111-121

William R. Reichenstein and William A. Raabe

Implications of formal grammars for accounting policy development pp. 123-148

Ray G. Stephens, Jesse F. Dillard and David K. Dennis

Pension ratios as "correlates" of municipal pension underfunding pp. 149-157

Barry R. Marks and K. K. Raman

Volume 4, issue 1, 1985

Comparability: An analytic examination pp. 1-12

Lawrence Revsine

Corporate director liability and monitoring preferences pp. 13-31

John W. Eichenseher and David Shields

The market for public accounting services: Demand, supply and regulation pp. 33-79

George J. Benston