Journal of Accounting Research

Cover image for Vol. 44 Issue 2

May 2006

Volume 44, Issue 2

Pages 207–436

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (pages 207–242)

      RAY BALL and LAKSHMANAN SHIVAKUMAR

      Version of Record online: 22 FEB 2006 | DOI: 10.1111/j.1475-679X.2006.00198.x

    2. An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components (pages 297–339)

      ARTHUR KRAFT, ANDREW J. LEONE and CHARLES WASLEY

      Version of Record online: 22 FEB 2006 | DOI: 10.1111/j.1475-679X.2006.00202.x

    3. Disclosure Risk and Price Drift (pages 351–379)

      HYUN SONG SHIN

      Version of Record online: 23 MAR 2006 | DOI: 10.1111/j.1475-679X.2006.00204.x

    4. Discussion of Disclosure Risk and Price Drift (pages 381–388)

      CHANDRA KANODIA

      Version of Record online: 23 MAR 2006 | DOI: 10.1111/j.1475-679X.2006.00205.x

    5. Why Do Managers Voluntarily Issue Cash Flow Forecasts? (pages 389–429)

      CHARLES E. WASLEY and JOANNA SHUANG WU

      Version of Record online: 23 MAR 2006 | DOI: 10.1111/j.1475-679X.2006.00206.x

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