مقالات Accounting review 2013

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001- Does Mandatory Adoption of International Financial Reporting Standards Decrease the Voting Premium for Dual-Class Shares?
002- Earnings Management Using Discontinued Operations
003- Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence
004- R&D Expenditure and Earnings Targets
005-  Which Performance Measures Do Investors Around the World Value the Most--and Why
006- R&D Capitalization and Reputation-Driven Real Earnings Management
007- Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision
008-  Objective versus Subjective Indicators of Managerial Performance
009-  Nonfinancial Performance Measures as Coordination Devices
010-  Corporate Governance, Accounting Outcomes, and Organizational Performance
011-  Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act Outsourcing
012-  Determinants and Consequences of Firm Information Technology Budgets
013- Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance
014-  Capitalization of R&D and the Informativeness of Stock Prices
015-  Performance Measurement of Corporate Tax Departments
016- BOOK REVIEWS
017- The Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees
018- Valuation Consequences of Clawback Provisions
019- Monitors or Predators: The Influence of Institutional Investors on Sell-Side Analysts
020- The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions
021- Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?
022- Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study
023- Executive Turnover Following Option Backdating Allegations
024- The Relation between CEO Compensation and Past Performance
025- Options Trading and the Cost of Equity Capital
026- Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach
027- The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence
028- Private and Public Relative Performance Information under Different Compensation Contracts
029- The Effect of Relative Performance Information on Performance and Effort Allocation in a Multi-Task Environment
030- Are Short Sellers Informed? Evidence from the Bond Market
031- Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough?
032- How Much Does IFRS Cost? IFRS Adoption and Audit Fees
033- Managerial Ability and Earnings Quality
034- The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets
035- Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards
036- The Contagion Effect of Low-Quality Audits
037- Is There Life after the Complete Loss of Analyst Coverage?
038- Financial Statement Disaggregation Decisions and Auditors’ Tolerance for Misstatement
039- Investor Perceptions of Potential IFRS Adoption in the United States
040- Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
041- Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year
042- Do Donors Discount Low-Quality Accounting Information?
043- The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
044- Board Interlocks and Earnings Management Contagion
045- How Does the Incentive Effect of the Charitable Deduction Vary across Charities?
046- On Estimating Conditional Conservatism
047- Target Price Accuracy: International Evidence
048- I/B/E/S Reported Actual EPS and Analysts’ Inferred Actual EPS
049- Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting
050- Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency
051- The Role of Financial Reporting Quality in Mitigating the Constraining Effect of Dividend Policy on Investment Decisions
052- Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations
053- Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy
054- The Commitment Effect versus Information Effect of Disclosure—Evidence from Smaller Reporting Companies
055- The Association between Deferred Tax Assets and Liabilities and Future Tax Payments
056- Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?
057- The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings
058- Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue
059- Minority Shareholders’ Control Rights and the Quality of Corporate Decisions in Weak Investor Protection Countries: A Natural Experiment from China
060- How Does an Initial Expectation Bias Influence Auditors’ Application and Performance of Analytical Procedures?
061- Productivity-Target Difficulty, Target-Based Pay, and Outside-the-Box Thinking
062- The Role of Analysts in Intra-Industry Information Transfer
063- Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
064- Annual Report and Editorial Commentary for The Accounting Review
065- Are Relative Performance Measures in CEO Incentive Contracts Used for Risk Reduction and/or for Strategic Interaction?
066- Are Stock Option Grants to Directors of State-Controlled Chinese Firms Listed in Hong Kong Genuine Compensation?
067- Book-to-Market Ratio and Skewness of Stock Returns
068- Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment
069- Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom
070- Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
071- Do Short Sellers Front-Run Insider Sales?
072- Does Financial Constraint Affect the Relation between Shareholder Taxes and the Cost of Equity Capital?
073- Equity Method Investments and Sell-Side Analysts’ Information Environment
074- Financial Reporting Quality of U.S. Private and Public Firms
075- Forecasting without Consequence? Evidence on the Properties of Retiring CEOs’ Forecasts of Future Earnings
076- How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
077- Interim Performance Measures and Private Information
078- Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
079- Managerial Incentives and Management Forecast Precision
080- Relationship-Specificity, Contract Enforceability, and Income Smoothing
081- Revealing Future Prospects without Forecasts: The Case of Accelerating Material Contract Filings
082- Tax-Motivated Loss Shifting
083- The Effects of Dividend Taxation on Short Selling and Market Quality
084- The Effects of Reward Type on Employee Goal Setting, Goal Commitment, and Performance
085- The Integration of Women and Minorities into the Auditing Profession since the Civil Rights Period
086- The Role of Accounting Conservatism in the Equity Market Errata
087- Voluntary Adoption of More Stringent Governance Policy on Audit Committees: Theory and Empirical Evidence
088- When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?