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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 Downloads
Franklin M. Fisher
The usefulness of accounting data in measuring the economic performance of firms pp. 261-266 Downloads
Geoffrey Whittington
On the validity of accounting rates of return in cross-sectional analysis: Theory, evidence, and implications pp. 267-292 Downloads
Gerald L. Salamon
Cash recovery rates, accounting rates of return, and the estimation of economic performance pp. 293-311 Downloads
E. H. Griner and A. W. Stark
Concentration and profits: A test of the accounting bias hypothesis pp. 313-334 Downloads
Robert Connolly and Mark Hirschey

Volume 7, issue 3, 1988

Toward understanding the determinants of pension underfunding in the public sector pp. 157-183 Downloads
Barry R. Marks, K. K. Raman and Earl R. Wilson
Do firms pay to pool?: Some empirical evidence pp. 185-200 Downloads
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 Downloads
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 Downloads
James P. Borden
Mergers and the double taxation of corporate income pp. 97-111 Downloads
Christopher R. Petruzzi
Early withdrawals from individual retirement accounts (IRAs) after the 1986 Tax Reform Act pp. 113-136 Downloads
Donald V. Saftner and Cherie J. O'Neil
A perspective on Solomons' quest for credibility in financial reporting pp. 137-154 Downloads
Steven B. Johnson

Volume 7, issue 1, 1988

Taxpayer behavior in response to taxation: An experimental analysis pp. 1-28 Downloads
Charles W. Swenson
Financial reporting by multinational enterprises: Accounting policy choice in a developing country pp. 29-42 Downloads
M. Zubaidur Rahman and Robert W. Scapens
The association between the adoption of short-term bonus plans and corporate expenditures pp. 43-63 Downloads
James F. Waegelein
Capital budgeting, public service organizations and UK government policy pp. 65-74 Downloads
Irvine Lapsley

Volume 6, issue 3, 1987

Population aging: Some accounting considerations pp. 157-167 Downloads
Stephen E. Loeb
Intergovernmental grants and local needs pp. 169-183 Downloads
Gary Giroux and Casper Wiggins
The formation and termination of the Cost Accounting Standards Board: Legislative intervention in accounting standard-setting pp. 185-207 Downloads
Stanley W. Davis and Krishnagopal Menon
Some thoughts on "A cost-benefit analysis of accounting for inflation" pp. 209-217 Downloads
A. W. Stark
A discussion of cost-benefit analysis methodology pp. 219-228 Downloads
Reza Espahbodi and Harvey Hendrikson

Volume 6, issue 2, 1987

Accounting infrastructure and economic development pp. 75-85 Downloads
Chi-Wen Jevons Lee
Bondholder and stockholder reactions to discretionary accounting changes pp. 87-113 Downloads
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 Downloads
Frances L. Ayres
Earnings variability, firm size, and the information content in management forecasts of annual earnings pp. 139-153 Downloads
Clifford T. Cox

Volume 6, issue 1, 1987

Accountants' liability and audit failures: When the umpire strikes out pp. 1-8 Downloads
Richard L. Kaplan
Judicial intervention in accounting behavior: A reevaluation of the nineteenth century experience pp. 9-34 Downloads
Jean Margo Reid
Lobbying against proposed accounting standards: The case of employers' pension accounting pp. 35-57 Downloads
Jere R. Francis
Accounting standards and Olson's theory of collective action pp. 59-72 Downloads
Frederick W. Lindahl

Volume 5, issue 4, 1986

Federal capital expenditures and budget deficits: Gross national product and labor implications pp. 217-232 Downloads
Lawrence Gordon, Morris M. Kleiner and R. Natarajan
State audit budgets and market assessments of credit risk pp. 233-250 Downloads
Barry R. Marks and K. K. Raman
Auditor changes following big eight mergers with non-big eight audit firms pp. 251-265 Downloads
Paul Healy and Thomas Lys
Accounting measures of unfunded pension liabilities and the expected present value of future pension cash flows pp. 267-285 Downloads
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 Downloads
Paul J. Beck and Russell M. Barefield
Consolidated versus fund-type accounting statements: The perspectives of constituents pp. 167-189 Downloads
Mary Anne Gaffney
A value explicit approach for evaluating corporate social performance pp. 191-214 Downloads
Richard E. Wokutch and Liam Fahey

Volume 5, issue 2, 1986

The decision to terminate overfunded pension plans pp. 77-91 Downloads
Ahmed El-Sayed Hamdallah and William Ruland
Comparison of conventional and adjusted performance measures under simulated price stabilization pp. 93-110 Downloads
Robert F. Sharp
The impact of nonmonetary performance measures upon budgetary decision making in the public sector pp. 111-140 Downloads
Sarah A. Reed

Volume 5, issue 1, 1986

Accounting regulation: some further research questions pp. 1-4 Downloads
Stephen E. Loeb
Accounting licensure, quality, and the "cadillac effect" pp. 5-19 Downloads
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 Downloads
Charles W. Mulford
A cos-benefit analysis of accounting for inflation pp. 31-55 Downloads
Reza Espahbodi and Harvey Hendrickson
Diocesan financial disclosure: A quality assessment pp. 57-74 Downloads
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 Downloads
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 Downloads
Florence C. Sharp
Traditional and emergent theories of budgeting: An empirical analysis pp. 277-300 Downloads
Mark A. Covaleski, Mark W. Dirsmith and Stephen F. Jablonsky
Governmental budgeting as ex ante financial accounting: The United Kingdom case pp. 301-316 Downloads
Maurice Pendlebury and Rowan Jones
Stochastic and nonstochastic determinants of changes in client-industry concentrations for large public-accounting firms pp. 317-328 Downloads
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 Downloads
Robert Chatov
Class-action privileges and contingent legal fees: Investor and lawyer incentives to litigate and the effect on audit quality pp. 175-200 Downloads
Douglas V. DeJong
Cultural influence on corporate and governmental involvement in accounting policy determination in Japan pp. 201-223 Downloads
Jill L. McKinnon and Graeme L. Harrison
Inventories, credit transactions, and the marginal effective tax rate pp. 225-231 Downloads
A. W. Stark
On accounting information and municipal bond interest cost pp. 233-239 Downloads
Dan S. Dhaliwal and Eric H. Sorensen
Accounting information and municipal bond interest cost methodological considerations pp. 241-245 Downloads
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 Downloads
Robert Capettini, David A. Dittman and Richard C. Morey
The effects of tax provisions on long-run investment prospects pp. 111-121 Downloads
William R. Reichenstein and William A. Raabe
Implications of formal grammars for accounting policy development pp. 123-148 Downloads
Ray G. Stephens, Jesse F. Dillard and David K. Dennis
Pension ratios as "correlates" of municipal pension underfunding pp. 149-157 Downloads
Barry R. Marks and K. K. Raman

Volume 4, issue 1, 1985

Comparability: An analytic examination pp. 1-12 Downloads
Lawrence Revsine
Corporate director liability and monitoring preferences pp. 13-31 Downloads
John W. Eichenseher and David Shields
The market for public accounting services: Demand, supply and regulation pp. 33-79 Downloads
George J. Benston
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