Thư Viện trường Đại Học Nha Trang

Advances in accounting, Tập 29, Số 2, 2013-12-15

Mục lục:

STT	Nội dung
1	Small firms and the value of improvements in corporate governance mechanisms / Bruce K. Behn, Brian T. Carver, Terry L. Neal
2	Litigation risk, accounting quality, and investment efficiency / Hyeesoo H. Chung, Jinyoung P. Wynn, Han Yi
3	Economic consequences of mandatory GAAP changes: The case of SFAS No. 158 / Abraham N. Fried, Paquita Y. Davis-Friday
4	The effect of the summer doldrums on the market reaction to earnings announcements / Gregory Gaynor, Richard Morton
5	The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures / Kip R. Krumwiede, Monte R. Swain, Todd A. Thornock, Dennis L. Eggett
6	Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income / Cheol Lee, Myung S. Park
7	Cost behavior and executive bonus compensation / Marcus L. Caylor, Thomas J. Lopez
8	Overpaid acquisitions and goodwill impairment losses — Evidence from the US / Maria Elena Olante
9	The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets / Boochun Jung, Hamid Pourjalali, Eric Wen, Shirley J. Daniel
10	Signaling strategies in annual reports: Evidence from the disclosure of performance indicators / Francesco Dainelli, Laura Bini, Francesco Giunta
11	The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore / Li Li Eng, Li Sun, Thanyaluk Vichitsarawong
12	The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts / Ana Gisbert, Begoña Navallas
13	Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management / Philip Heinz, Chris Patel, Andreas Hellmann
14	The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland / Antti Miihkinen
15	Do Big-Four affiliates earn audit fee premiums in emerging markets? / Javed Siddiqui, Mahbub Zaman, Arifur Khan
16	Measuring the impact of international reporting standards on market performance of publicly traded companp.ies / Amanda M. Grossman, L. Murphy Smith, Wayne Tervo