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Accounting Horizons
Publication covering the banking, finance, and accounting industries.
Evaluation of the IASB's proposed accounting and disclosure requiremen...
March 01, 2004
Designing cost-competitive technology products through cost management...
March 01, 2004
The information content of royalty income.(corporate investment)(numbe...
March 01, 2004
Empirical evidence on recent trends in pro forma reporting.
March 01, 2004
Accounting professionalism--they just don't get it!(COMMENTARY)
March 01, 2004
Commentary on the IASB's Exposure Draft on Business Combinations.(COMM...
March 01, 2004
Frequently asked questions of a new editor.(Editorial)
March 01, 2004
Firm value and employee attitudes on workplace quality.
December 01, 2003
How the U.S. accounting profession got where it is today: Part II.
December 01, 2003
Conservatism in accounting Part II: evidence and research opportunitie...
December 01, 2003
The impact and valuation of off-balance-sheet activities concealed by ...
December 01, 2003
The Effects of internal audit structure on perceived financial stateme...
December 01, 2003
Likely effects of stock exchange governance proposals and Sarbanes-Oxl...
December 01, 2003
CEO and CFO certifications of financial information.
December 01, 2003
How the U.S. accounting profession got where it is today: Part I.
September 01, 2003
Conservatism in accounting Part I: explanations and implications.
September 01, 2003
Initial evidence on the association between nonaudit fees and restated...
September 01, 2003
Analysis of corporate disclosures on relative performance evaluation.
September 01, 2003
A year of challenge and change for the FASB.(Commentary)
September 01, 2003
A proposed framework emphasizing auditor reliability over auditor inde...
September 01, 2003
How Chevron, Texaco, and the Indonesian government structured transact...
June 01, 2003
Decision usefulness of alternative joint venture reporting methods.
June 01, 2003
An examination of alternative work arrangements in private accounting ...
June 01, 2003
Could $51 million be immaterial when Enron reports income of $105 mill...
June 01, 2003
Comments on the FASB's proposals on consolidating special-purpose enti...
June 01, 2003
Implications of accounting research for the FASB's initiatives on disc...
June 01, 2003
Tax practitioner credentials and the incidence of IRS audit adjustment...
March 01, 2003
Regulation Fair Disclosure, analyst following, and analyst forecast di...
March 01, 2003
Managing pro forma stock option expense under SFAS No. 123.
March 01, 2003
A fresh look at accounting ethics (or Dr. Smith goes to Washington). (...
March 01, 2003
Evaluation of the FASB's proposed Accounting and Disclosure Requiremen...
March 01, 2003
Commentaries on principles- vs. rules-based standards. (Commentary).
March 01, 2003
Principles-based accounting standards. (Commentary).
March 01, 2003
Evaluating concepts-based vs. rules-based approaches to standard setti...
March 01, 2003
Behavioral evidence on the effects of principles- and rules-based stan...
March 01, 2003
Introducing the "quality of earnings" issue.(Editorial)
January 01, 2003
Does big 6 auditor industry expertise constrain earnings management?
January 01, 2003
How are earnings managed? Examples from auditors.
January 01, 2003
Investors' perceptions of earnings quality, auditor independence, and ...
January 01, 2003
Earnings quality and short sellers.
January 01, 2003
Measuring stockholder materiality.
January 01, 2003
The quality of financial statements: perspectives from the recent stoc...
January 01, 2003
Earnings quality.
January 01, 2003
Are unmanaged earnings always better for shareholders?
January 01, 2003
Accounting quality, auditing, and corporate governance.
January 01, 2003
The impact of split adjusting and rounding on analysts' forecast error...
December 01, 2002
Disclosures in audit committee charters and reports.
December 01, 2002
Knowing what others know: common knowledge, accounting, and capital ma...
December 01, 2002
Financial reporting at a crossroads. (Commentary).(Editorial)
December 01, 2002
A pathology of the Independence Standards Board's conceptual framework...
December 01, 2002
Recommendations on disclosure of nonfinancial performance measures. (C...
December 01, 2002
Evidence from China on whether harmonized accounting standards harmoni...
September 01, 2002
Viewing the 1996 FAF restructuring as policy making without a formal d...
September 01, 2002
Large firms envision worldwide convergence of standards.
September 01, 2002
Using laboratory experiments to evaluate accounting policy issues. (Co...
September 01, 2002
The "Incomplete Revelation Hypothesis" and financial reporting. (Comme...
September 01, 2002
The evolving accounting standards for special purpose entities and con...
September 01, 2002
Reporting fair value interest and value changes on financial instrumen...
September 01, 2002
The effects of corporate ownership on public accountants' professional...
June 01, 2002
Sampling practices of auditors in public accounting, industry, and gov...
June 01, 2002
Characteristics influencing perceptions of accounting pronouncement qu...
June 01, 2002
Lessons from Enron.
June 01, 2002
Some thoughts on the Intellectual Foundations of Accounting. (Commenta...
June 01, 2002
Fair valuing debt turns deteriorating credit quality into positive sig...
June 01, 2002
Alternative approaches to testing hedge effectiveness under SFAS No. 1...
June 01, 2002
Accounting for tax benefits of employee stock options and implications...
March 01, 2002
Going-Concern opinions in the "new" legal environment.
March 01, 2002
The use of target prices to justify sell-side analysts' stock recommen...
March 01, 2002
"Political" lobbying on proposed standards: A challenge to the IASB. (...
March 01, 2002
Blending information and communication technology with accounting rese...
March 01, 2002
The evolution of the knowledge professional. (Commentary).
March 01, 2002
Recommendations on hedge accounting and accounting for transfers of fi...
March 01, 2002
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