Journal of Accounting Research

© 2013 The Accounting Research Center at the University of Chicago Booth School of Business

Cover image for Vol. 47 Issue 5

December 2009

Volume 47, Issue 5

Pages 1095–1349

  1. Editors' Note

    1. Top of page
    2. Editors' Note
    3. Original Articles
    4. Corrigendum
    1. Editors' Note (page 1095)

      Article first published online: 12 OCT 2009 | DOI: 10.1111/j.1475-679X.2009.00355.x

  2. Original Articles

    1. Top of page
    2. Editors' Note
    3. Original Articles
    4. Corrigendum
    1. You have free access to this content
      Aggregate Earnings and Asset Prices (pages 1097–1133)

      RAY BALL, GIL SADKA and RONNIE SADKA

      Article first published online: 6 AUG 2009 | DOI: 10.1111/j.1475-679X.2009.00351.x

    2. You have free access to this content
      Using Nonfinancial Measures to Assess Fraud Risk (pages 1135–1166)

      JOSEPH F. BRAZEL, KEITH L. JONES and MARK F. ZIMBELMAN

      Article first published online: 27 JUL 2009 | DOI: 10.1111/j.1475-679X.2009.00349.x

    3. Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting (pages 1167–1199)

      HANS B. CHRISTENSEN, EDWARD LEE and MARTIN WALKER

      Article first published online: 17 JUL 2009 | DOI: 10.1111/j.1475-679X.2009.00345.x

    4. The Informational Role of Bond Analysts (pages 1201–1248)

      GUS DE FRANCO, FLORIN P. VASVARI and REGINA WITTENBERG-MOERMAN

      Article first published online: 23 JUL 2009 | DOI: 10.1111/j.1475-679X.2009.00348.x

    5. Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions (pages 1249–1281)

      CINDY DURTSCHI and PETER EASTON

      Article first published online: 17 JUL 2009 | DOI: 10.1111/j.1475-679X.2009.00347.x

    6. Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (pages 1283–1316)

      SCOTT D. DYRENG and BRADLEY P. LINDSEY

      Article first published online: 17 JUL 2009 | DOI: 10.1111/j.1475-679X.2009.00346.x

    7. Measuring Investors' Opinion Divergence (pages 1317–1348)

      JON A. GARFINKEL

      Article first published online: 3 JUL 2009 | DOI: 10.1111/j.1475-679X.2009.00344.x

  3. Corrigendum

    1. Top of page
    2. Editors' Note
    3. Original Articles
    4. Corrigendum
    1. You have free access to this content
      Corrigendum (page 1349)

      Article first published online: 12 OCT 2009 | DOI: 10.1111/j.1475-679X.2009.00356.x

      This article corrects:

      Inco Ltd.: Market Value, Fair Value, and Management Discretion

      Vol. 47, Issue 1, 179–211, Article first published online: 22 DEC 2008

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