Conditionally conservative fair value measurements. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options.
A new look at the determinants of audit market concentration. Differential tax benefits and the pension reversion decision. The Journal has a diverse readership and is interested in articles in auditing, financial accounting, managerial accounting, systems, tax, and other specialties within the field of accounting.
Journal of Accounting and Economics June-September: Political connections and SEC enforcement. Evidence from merger bonuses to target CEOs. Do managers define non-GAAP earnings to meet or beat analyst forecasts? A Yahoo finance field experiment".
Toward understanding the role of auditing in the public sector. An evaluation of alternative proxies for the market's assessment of unexpected earnings. Topics include corporate finance, investments, capital and security markets, and quantitative methods of particular relevance to financial researchers.
Politics of disclosure regulation along the economic cycle. Please send submissions and inquiries to: Corporate diversification and innovative efficiency an empirical study.
A corporate insider perspective. Size management by European private firms to minimize proprietary costs of disclosure. Information technology, organizational design, and transfer pricing. Information bundling and securities litigation.
Size, performance and managerial incentives. Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Cross-sectional variation in the stock market response to accounting earnings announcements. Agency costs and innovation some empirical evidence.
An investigation of capital market reactions to pronouncements on fair value accounting. The effects of firm-initiated clawback provisions on earnings quality and auditor behavior.Note: Citations are based on reference standards. However, formatting rules can vary widely between applications and fields of interest or study.
The specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied. Journal of Accounting and Economics Conference. October 12 & 13, Sponsored by the Simon Business School of the University of Rochester, Charles River Associates International and Cambridge Business Publishers.
The conference is by invitation only. Quarterly Journal of Finance and Accounting Aims & Scope of the Journal The QJFA will publish high caliber new papers in finance, economics, accounting, and related fields. About the Accounting and Financial Studies Journal. Academy of Accounting and Financial Studies Journal (AAFSJ) is a professional periodical that offers open access forum to publish the latest and most relevant research innovations in this field.
Affiliated to the Allied Academy publications, the journal adheres to double blind peer review to ensure the originality and quality of the publication. The Accounting Cycle.
The sequence of activities beginning with the occurrence of a transaction is known as the accounting samoilo15.com process is shown in the following diagram.
The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology.Download