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There are 40117 results for: content related to: Accounting Conservatism and the Efficiency of Debt Contracts

  1. On the Value Relevance of Asymmetric Financial Reporting Policies

    Journal of Accounting Research

    Volume 46, Issue 5, December 2008, Pages: 1297–1321, JEROEN SUIJS

    Version of Record online : 8 OCT 2008, DOI: 10.1111/j.1475-679X.2008.00309.x

  2. On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems

    Journal of Accounting Research

    Volume 46, Issue 5, December 2008, Pages: 1209–1240, THOMAS HEMMER and EVA LABRO

    Version of Record online : 24 SEP 2008, DOI: 10.1111/j.1475-679X.2008.00303.x

  3. Disclosure “Bunching”

    Journal of Accounting Research

    Volume 48, Issue 3, June 2010, Pages: 489–530, RONALD A. DYE

    Version of Record online : 28 JAN 2010, DOI: 10.1111/j.1475-679X.2010.00375.x

  4. Depreciation Rules and the Relation between Marginal and Historical Cost

    Journal of Accounting Research

    Volume 47, Issue 3, June 2009, Pages: 823–865, MADHAV V. RAJAN and STEFAN REICHELSTEIN

    Version of Record online : 11 FEB 2009, DOI: 10.1111/j.1475-679X.2009.00334.x

  5. Voluntary Disclosures and Analyst Feedback

    Journal of Accounting Research

    Volume 48, Issue 3, June 2010, Pages: 603–646, NISAN LANGBERG and K. SIVARAMAKRISHNAN

    Version of Record online : 23 OCT 2009, DOI: 10.1111/j.1475-679X.2009.00360.x

  6. Delegation to Encourage Communication of Problems

    Journal of Accounting Research

    Volume 47, Issue 4, September 2009, Pages: 911–942, D. PAUL NEWMAN and KIRILL E. NOVOSELOV

    Version of Record online : 9 APR 2009, DOI: 10.1111/j.1475-679X.2009.00339.x

  7. Disagreement and the Cost of Capital

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 41–68, ROBERT BLOOMFIELD and PAUL E. FISCHER

    Version of Record online : 13 DEC 2010, DOI: 10.1111/j.1475-679X.2010.00389.x

  8. Debt Covenants and Accounting Conservatism

    Journal of Accounting Research

    Volume 48, Issue 1, March 2010, Pages: 51–89, VALERI V. NIKOLAEV

    Version of Record online : 14 OCT 2009, DOI: 10.1111/j.1475-679X.2009.00359.x

  9. Conditional Earnings Conservatism and Corporate Refocusing Activities

    Journal of Accounting Research

    Volume 49, Issue 4, September 2011, Pages: 1041–1082, CHUN YU MAK, NORMAN STRONG and MARTIN WALKER

    Version of Record online : 27 APR 2011, DOI: 10.1111/j.1475-679X.2011.00414.x

  10. The Incentive Value of Inventory and Cross-training in Modern Manufacturing

    Journal of Accounting Research

    Volume 47, Issue 4, September 2009, Pages: 991–1025, VENKY NAGAR, MADHAV V. RAJAN and RICHARD SAOUMA

    Version of Record online : 14 MAY 2009, DOI: 10.1111/j.1475-679X.2009.00341.x

  11. On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management

    Journal of Accounting Research

    Volume 45, Issue 3, June 2007, Pages: 541–565, QI CHEN, THOMAS HEMMER and YUN ZHANG

    Version of Record online : 16 MAR 2007, DOI: 10.1111/j.1475-679X.2007.00243.x

  12. Association Between Borrower and Lender State Ownership and Accounting Conservatism

    Journal of Accounting Research

    Volume 48, Issue 5, December 2010, Pages: 973–1014, HANWEN CHEN, JEFF ZEYUN CHEN, GERALD J. LOBO and YANYAN WANG

    Version of Record online : 17 AUG 2010, DOI: 10.1111/j.1475-679X.2010.00385.x

  13. The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

    Journal of Accounting Research

    Volume 48, Issue 3, June 2010, Pages: 565–601, SCOTT B. JACKSON and XIAOTAO (KELVIN) LIU

    Version of Record online : 20 NOV 2009, DOI: 10.1111/j.1475-679X.2009.00364.x

  14. The Allocational Effects of the Precision of Accounting Estimates

    Journal of Accounting Research

    Volume 45, Issue 4, September 2007, Pages: 731–769, RONALD A. DYE and SRI S. SRIDHAR

    Version of Record online : 17 JUL 2007, DOI: 10.1111/j.1475-679X.2007.00249.x

  15. Corporate Investments: Learning from Restatements

    Journal of Accounting Research

    Volume 47, Issue 3, June 2009, Pages: 679–720, ART DURNEV and CLAUDINE MANGEN

    Version of Record online : 11 FEB 2009, DOI: 10.1111/j.1475-679X.2009.00332.x

  16. Incentive Contracting and Value Relevance of Earnings and Cash Flows

    Journal of Accounting Research

    Volume 47, Issue 3, June 2009, Pages: 647–678, RAJIV D. BANKER, RONG HUANG and RAMACHANDRAN NATARAJAN

    Version of Record online : 12 FEB 2009, DOI: 10.1111/j.1475-679X.2009.00335.x

  17. Negotiated Measurement Rules in Debt Contracts

    Journal of Accounting Research

    Volume 48, Issue 5, December 2010, Pages: 1103–1144, NINGZHONG LI

    Version of Record online : 23 SEP 2010, DOI: 10.1111/j.1475-679X.2010.00386.x

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    Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes-Oxley Act

    Journal of Accounting Research

    Volume 50, Issue 5, December 2012, Pages: 1179–1215, MINGCHERNG DENG, NAHUM MELUMAD and TOSHI SHIBANO

    Version of Record online : 30 MAY 2012, DOI: 10.1111/j.1475-679X.2012.00458.x

  19. Performance Evaluations and Efficient Sorting

    Journal of Accounting Research

    Volume 45, Issue 4, September 2007, Pages: 839–882, KOROK RAY

    Version of Record online : 30 JUN 2007, DOI: 10.1111/j.1475-679X.2007.00253.x

  20. Managerial Overconfidence and Accounting Conservatism

    Journal of Accounting Research

    Volume 51, Issue 1, March 2013, Pages: 1–30, ANWER S. AHMED and SCOTT DUELLMAN

    Version of Record online : 4 SEP 2012, DOI: 10.1111/j.1475-679X.2012.00467.x