Journal of Accounting Research

Cover image for Journal of Accounting Research

September 2001

Volume 39, Issue 2

Pages 197–404

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. Book-to-Market Components, Future Security Returns, and Errors in Expected Future Earnings (pages 197–219)

      Bruce K. Billings and Richard M. Morton

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00009

    2. A Temporal Analysis of Earnings Surprises: Profits versus Losses (pages 221–241)

      Lawrence D. Brown

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00010

    3. Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures (pages 243–268)

      J. Richard Dietrich, Steven J. Kachelmeier, Don N. Kleinmuntz and Thomas J. Linsmeier

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00011

    4. Balance Sheet Management: The Case of Short-Term Obligations Reclassified as Long-Term Debt (pages 283–295)

      Jeffrey D. Gramlich, Mary Lea McAnally and Jacob Thomas

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00013

    5. The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information By High Technology Firms (pages 297–327)

      Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00014

    6. The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings (pages 329–335)

      Oliver Kim, Steve C. Lim and Kenneth W. Shaw

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00015

    7. Equity Risk and the Labor Stock: The Case of Union Contracts (pages 337–364)

      Joshua G. Rosett

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00016

    8. Reporting Discretion and Private Information Communication through Earnings (pages 365–386)

      Mandira Roy Sankar and K. R. Subramanyam

      Article first published online: 17 DEC 2002 | DOI: 10.1111/1475-679X.00017

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