Accounting Review

Accounting Review articles

253 total articles

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Recently added articles from Accounting Review:

The importance of reporting incentives: earnings management in European private and public firms.
October 1, 2006 ... ABSTRACT: This paper examines how capital market pressures and institutional factors shape firms' incentives to report earnings that reflect economic performance. To isolate the effects of reporting incentives, we exploit the fact that,...

The information content of SEC filings and information environment: a variance decomposition analysis.
October 1, 2006 ... ABSTRACT: Using the Vuolteenaho (2002) variance decomposition methodology, this study assesses the relative value relevance of cash flow, accrual, and expected return news on SEC and preliminary earnings filing dates, as measured by their...

Uncertainty, legal liability, and incentive contracts.
October 1, 2006 ... ABSTRACT: To address agents' moral hazard over effort, incentive contracts impose risk on the agents. As performance measures become noisier, the conventional agency analysis predicts that principals will reduce the incentive weights assigned...

The evolution of stock option accounting: disclosure, voluntary recognition, mandated recognition, and management disavowals.
October 1, 2006 ... ABSTRACT: In this study we report the results of an experiment that examines how relatively sophisticated financial statement users interpret management stock option compensation disclosures under SFAS No. 123 and SFAS No. 123R. We predict...

Auditor-provided tax services: the effects of a changing regulatory environment.
October 1, 2006 ... ABSTRACT: This study investigates auditor-provided tax services from 2000 to 2002, during which fees paid to auditors for nonaudit services (NAS) were disclosed, but separate disclosure of tax service fees was voluntary. We examine changes in...