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Journal of accounting & economics., Tập 55, Số 1, 2013
Mục lục:
DòngNội dung
1Creditor control rights, state of nature verification, and financial reporting conservatism / Liang Tan
2Assessing methods of identifying management forecasts: CIG vs. researcher collected / Elizabeth Chuk, Dawn Matsumoto and Gregory S. Miller
3Bundled forecasts in empirical accounting research / Jonathan L. Rogers and Andrew Van Buskirk
4Towards an understanding of the role of standard setters in standard setting / Abigail Allen and Karthik Ramanna
5Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading / Hollis A. Skaife, David Veenman and Daniel Wangerin
6Employment protection legislation, adjustment costs and cross-country differences in cost behavior / Rajiv D. Banker, Dmitri Byzalov and Lei (Tony) Chen