Search Results - isPartOf:"Journal of Accounting and Public Policy"

IFC - Editorial Board

de Vries, M.; de Boer, I.J.M. - In: Journal of accounting and public policy 29 (2010) 2, pp. IFC

Persistent link: https://www.econbiz.de/10008382341

Bios - Vol. 29, #2

In: Journal of accounting and public policy 29 (2010) 2, pp. 193-195

Persistent link: https://www.econbiz.de/10008382342

The impact of corporate social disclosure on investment behavior: A cross-national study

In: Journal of accounting and public policy 29 (2010) 2, pp. 177-193

Persistent link: https://www.econbiz.de/10008382343

Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure

van der Laan Smith, Joyce; Adhikari, Ajay; Tondkar, … - In: Journal of accounting and public policy 29 (2010) 2, pp. 160-177

Persistent link: https://www.econbiz.de/10008382344

Debt, diversification and earnings management

Linthicum, Cheryl; Reitenga, Austin L.; Sanchez, Juan Manuel - In: Journal of accounting and public policy 29 (2010) 2, pp. 138-160

Persistent link: https://www.econbiz.de/10008382345

Valuation of firms that disclose related party transactions

Rodríguez-Pérez, Gonzalo; van Hemmen, Stefan - In: Journal of accounting and public policy 29 (2010) 2, pp. 115-138

Persistent link: https://www.econbiz.de/10008382346

Adverse effects of uniform written reporting standards on accounting practice, education, and research

Kohlbeck, Mark; Mayhew, Brian W. - In: Journal of accounting and public policy 29 (2010) 2, pp. 99-115

Persistent link: https://www.econbiz.de/10008382347

The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK

Chan, Ann L-C; Lee, Edward; Lin, Stephen - In: Journal of Accounting and Public Policy 28 (2009) 3, pp. 189-206

We exploit a unique setting of accounting regulation change to examine how accounting information quality affects the well-documented accrual anomaly. We show a significant reduction in the negative return predictability of accruals among UK companies with poorer accounting information quality...

Persistent link: https://www.econbiz.de/10005077810

An investigation of nonprofessional investors' qualitative materiality judgments incorporating SEC listed vs. non-listed events

Pinsker, Robert; Pitre, Terence J.; Daigle, Ronald - In: Journal of Accounting and Public Policy 28 (2009) 5, pp. 446-465

When the SEC began listing specific potentially material events in its Regulation FD [Regulation Fair Disclosure, 2000. SEC Release 33-7881, Rules 101-103], it deviated from its long-time "policy" of not providing materiality guidance to auditors and managers. What is currently unclear in the...

Persistent link: https://www.econbiz.de/10008521810

Special issue prepared in cooperation with the Government and Nonprofit Section of the American Accounting Association

Baber, William R. (contributor) - 2009

Persistent link: https://www.econbiz.de/10003921931