Contemporary Accounting Research

Cover image for Contemporary Accounting Research

Fall 1992

Volume 9, Issue 1

Pages 1–363

  1. Original Article

    1. Top of page
    2. Original Article
    3. Book Review
    1. The effects of line-of-business reporting on competition in oligopoly settings (pages 1–23)

      GERALD A. FELTHAM, FRANK B. GIGLER and JOHN S. HUGHES

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00865.x

    2. Accounting and the credibility of management forecasts (pages 33–45)

      RICHARD C. SANSING

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00868.x

    3. Voluntary financial disclosure in an entry game with continua of types (pages 46–80)

      G.A. FELTHAM and J.Z. XIE

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00869.x

    4. Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits (pages 86–112)

      PAUL J. BECK, JON S. DAVIS and WOON-OH JUNG

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00871.x

    5. Fringe benefits and employee expenses: Tax planning and neutral tax policy (pages 113–137)

      ALAN MACNAUGHTON

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00872.x

    6. Criticizing positive accounting theory (pages 142–170)

      LAWRENCE A. BOLAND and IRENE M. GORDON

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00874.x

    7. Auditor underreporting of time and moral reasoning: An experimental lab study (pages 171–189)

      LAWRENCE A. PONEMON

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00875.x

    8. Characteristics of early and late adopters of pension accounting standard SFAS No. 87 (pages 212–236)

      HEIBATOLLAH SAMI and MARY JEANNE WELSH

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00877.x

    9. An investigation of the behavior of accruals in the semiconductor industry: 1985 (pages 237–251)

      JUDY RAYBURN and STEFANIE LENWAY

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00878.x

    10. Bond ratings, bond yields and financial information (pages 252–282)

      DAVID A. ZIEBART and SARA A. REITER

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00879.x

    11. Discussion of “Bond ratings, bond yields, and financial information” (pages 283–289)

      RAMESH CHANDRA

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00880.x

    12. Discussion of “Bond ratings, bond yields, and financial information” (pages 290–295)

      GORDON D. RICHARDSON

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00881.x

    13. Longitudinal rank tests for detecting location shift in the distribution of abnormal returns: An extension (pages 296–305)

      RAMESH CHANDRA, KERMIT J. ROHRBACH and G. LEE WILLINGER

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00882.x

    14. An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks (pages 306–328)

      TING-PENG LIANG, JOHN S. CHANDLER, INGOO HAN and JINSHENG ROAN

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00883.x

    15. Aggregate efficiency measures and Simpson's Paradox (pages 329–342)

      ABRAHAM MEHREZ, J. RANDALL BROWN and MOUTAZ KHOUJA

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00884.x

    16. Selection of efficiency evaluation models (pages 343–355)

      RAJIV D. BANKER

      Article first published online: 20 APR 2010 | DOI: 10.1111/j.1911-3846.1992.tb00885.x

  2. Book Review

    1. Top of page
    2. Original Article
    3. Book Review

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