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Financial Reporting and Standard Setting Bibliography N-R

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Nagar, V., D. Nanda and P. Wysocki. 2003. Discretionary disclosure and stock-based incentives. Journal of Accounting and Economics (January): 283-309.

Nagarajan, N. J. and S. S. Sridhar. 1996. Corporate responses to segment disclosure requirements. Journal of Accounting and Economics (April): 253-275.

Nagy, A. L. 2007. Balance sheet management at Olympic Steel. Strategic Finance (July): 26-32.

Nagy, A. L. 2010. Section 404 compliance and financial reporting quality. Accounting Horizons (September): 441-454.

Nair, R. D. and L. E. Rittenberg. 1990. Summary annual reports: Background and implications for financial reporting and auditing. Accounting Horizons (March): 25-38.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for interest rate swaps - A critical evaluation. Accounting Horizons (September): 20-30.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Nakano, I. 1972. Noise and redundancy in accounting communications. The Accounting Review (October): 693-708. (JSTOR link). ("...price changes are a sort of "noise" destroying a part (PI) of the transmitted set of messages (PI and CI) in accounting practice halfway to the information receivers." PI = purchasing power information and CI = cash fund information).

Nakayama, M., S. Lilien and M. Benis. 1981. Due process and FAS no. 13. Management Accounting (April): 49-53.

Nan, L. 2011. An unintended consequence of SFAS 133: Promoting speculation. Journal of Management Accounting Research (23): 305-329.

Nash, L. R. 1930. Depreciation accounting methods for public utilities. The Accounting Review (June): 125-141. (JSTOR link).

National Association of Accountants. 1961. Accrual, deferral - and application. N.A.A. Bulletin (April Section 3): 3-7.

National Association of Accountants. 1961. Application of accrued and deferred costs to interim periods - "Actual" and "control" viewpoints. N.A.A. Bulletin (April Section 3): 8-10.

National Association of Accountants. 1961. Application of accrued and deferred costs to interim periods - The "activity" viewpoint. N.A.A. Bulletin (April Section 3): 11-15.

National Association of Accountants. 1961. Application of accrued and deferred revenue to periods. N.A.A. Bulletin (April Section 3): 26-29 .

National Association of Accountants. 1961. Practice in applying particular costs to periods. N.A.A. Bulletin (April Section 3): 16-25.

National Association of Accountants. 1970. Why Singer's annual report is no. 1. Management Accounting (February): 56-57.

National Association of Accountants. 1972. Accounting objectives aired at public hearings. Management Accounting (July): 64-67.

National Association of Accountants. 1972. Accounting summit. Management Accounting (March): 60-61. (Discussion of Wheat and Trueblood committees).

National Association of Accountants. 1972. AICPA adopts Wheat committee report. Management Accounting (June): 49-50, 53.

National Association of Accountants. 1972. Financial reporting by diversified companies. Management Accounting (January): 53-54, 59.

National Association of Accountants. 1972. Guidelines for interim financial reporting. Management Accounting (August): 49-51.

National Association of Accountants. 1972. Look what's happened to annual reports. Management Accounting (April): 61-63.

National Association of Accountants. 1972. Major changes urged in APB rules making. Management Accounting (January): 10-14, 58.

National Association of Accountants. 1972. The future of accepted accounting principles. Management Accounting (August): 11-14.

National Association of Accountants. 1973. Fixed asset accounting: The capitalization of costs. Management Accounting (January): 51-59.

National Association of Accountants. 1973. The Trueblood committee report. Management Accounting (December): 62-63.

National Association of Accountants. 1974. MAP speaks out on R & D costs. Management Accounting (May): 52.

National Association of Accountants. 1975. An interview with John C. Burton. Management Accounting (May): 19-23.

National Association of Accountants. 1977. The accounting establishment. Management Accounting (April): 51-54. (Discussion of the Metcalf subcommittee report and list of the Metcalf committee's 16 recommendations).

National Association of Accountants. 1979. Proposed funds statements for managers and investors. Management Accounting (June): 56-57.

National Association of Accountants. 1980. FAS 33. Management Accounting (March): 58-59.

National Association of Accountants. 1982. The costs of implementing FAS no. 33. Management Accounting (January): 71 and 49.

National Association of Accountants. 1984. Facts about FASB. Management Accounting (January): 62-65.

National Association of Cost Accountants. 1933. Essential elements of cost for uniform accounting under the N. R. A. N.A.C.A. Bulletin (December 15): 469-501.

National Association of Cost Accountants. 1933. Provisions of industrial codes and agreements. N.A.C.A. Bulletin (June 15): 1481-1484.

National Association of Cost Accountants. 1933. Summary of proposed National Industrial Recover Act. N.A.C.A. Bulletin (June 15): 1477-1480.

Nau, C. H. 1924. The balance-sheet - Its importance, content and preparation. Journal of Accountancy (March): 233-235.

Nelson, E. G. 1935. That balance-sheet approach. The Accounting Review (December): 313-317. (JSTOR link).

Nelson, E. G. 1947. A brief study of balance sheets. The Accounting Review (October): 341-352. (JSTOR link).

Nelson, G. K. 1966. Current and historical costs in financial statements. The Accounting Review (January): 42-47. (JSTOR link).

Nelson, K. and R. H. Strawser. 1970. A note on APB Opinion No. 16. Journal of Accounting Research (Autumn): 284-289. (JSTOR link).

Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review (April): 161-182. (JSTOR link).

Nelson, M. W. 2003. Behavioral evidence on the effects on principles- and rules-based standards. Accounting Horizons (March): 91-104.

Nelson, O. S. 1934. The Clark plan of retail accounting. The Accounting Review (September): 242-246. (JSTOR link).

Nelson, O. S. 1951. Capital gains from price level increases. The Accounting Review (January): 31-32. (JSTOR link).

Nelson, T. G. 1987. Post-retirement benefits: The tip of the financial iceberg. Management Accounting (January): 52-55.

Neu, D., H. Warsame and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265-282.

Neubig, R. D. 1964. Sales growth - Fact or fiction? The Accounting Review (January): 86-89. (JSTOR link). (Misleading financial statements can arise from non-comparable organizations, non-comparable time periods, and non-comparable monetary units).

Neumann, F. L. 1969. The incidence and nature of consistency exceptions. The Accounting Review (July): 546-554. (JSTOR link).

Newberry, S. 2001. Reciprocal and non-reciprocal transactions: The FASB's stock-based compensation project. Abacus 37(2): 177-187.

Newberry, S. 2003. Reporting performance: Comprehensive income and its components. Abacus 39(3): 325-339.

Newlove, G. H. 1946. Columnar realization and liquidation statement. The Accounting Review (January): 78-82. (JSTOR link).

Newlove, G. H. 1953. New techniques in consolidations. The Accounting Review (October): 500-504. (JSTOR link).

Newman, D. P. 1981. An investigation of the distribution of power in the APB and FASB. Journal of Accounting Research (Spring): 247-262. (JSTOR link).

Newman, D. P. 1981. Coalition formation in the APB and the FASB: Some evidence on the size principle. The Accounting Review (October): 897-909. (JSTOR link).

Newman, D. P. 1981. [Discussion of the SEC's influence on accounting standards: The power of the veto]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 170-173. (JSTOR link).

Newman, D. P. 1981. The SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 134-156. (JSTOR link).

Newman, D. P. 1982. Coalition formation in the APB and the FASB: A reply. The Accounting Review (January): 196-199. (JSTOR link).

Newman, P. and R. Sansing. 1993. Disclosure policies with multiple users. Journal of Accounting Research (Spring): 92-112. (JSTOR link).

Newton, L. K. 1977. The risk factor in materiality decisions. The Accounting Review (January): 97-108. (JSTOR link).

Ng, D. S. 1978. An information economics analysis of financial reporting and external auditing. The Accounting Review (October): 910-920. (JSTOR link).

Nicholls, A. 2010. Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies. Accounting, Organizations and Society 35(4): 394-415.

Nichols, A. C. and D. E. Grawoig. 1968. Accounting reports with time as a variable. The Accounting Review (October): 631-639. (JSTOR link). (Example of income statements per thousand units sold, rather than by time period).

Nichols, D. R. 1973. The effect of extraordinary items on predictions of earnings. Abacus 9(1): 81-92.

Nicklis, J. O. 1952. The accountant's role in the annual report. N.A.C.A. Bulletin (February): 671-678.

Nielsen, O. 1967. Canons for line of business reporting. Management Accounting (August): 3-7.

Nilsen, K. 2011. Renewed focus on loss contingency disclosures. Journal of Accountancy (April): 37-39.

Nishikawa, I., T. Kamiya and Y. Kawanishi. 2016. The definitions of net income and comprehensive income and their implications for measurement. Accounting Horizons (December): 511-516.

Niu, F. F. 2007. Transition method to adopt fair value accounting for employee stock options: Economic determinates and consequences. Journal of Forensic Accounting 8(1-2): 303-334.

Nobes, C. 1992. A political history of goodwill in the U.K.: An illustration of cyclical standard setting. Abacus 28(2): 142-167.

Nobes, C. 1998. Towards a general model of the reasons for international differences in financial reporting. Abacus 34(2): 162-187.

Nobes, C. 2002. An analysis of the international development of the equity method. Abacus 38(1): 16-45.

Nobes, C. W. 2005. Rules-based standards and the lack of principles in accounting. Accounting Horizons (March): 25-34.

Nodar, A. L. 1986. Coca-Cola writes an accounting procedures manual. Management Accounting (October): 52-53. (Related to their multinational accounting offices reporting in a standard way).

Noe, C. F. 1999. Voluntary disclosures and insider transactions. Journal of Accounting and Economics (July): 305-326.

Nogler, G. E. and K. B. Schwartz. 1989. Financial reporting and auditors' opinions on voluntary liquidations. Accounting Horizons (September): 12-20.

Noguchi, M. and J. R. Edwards. 2004. Accounting principles, internal conflict and the state: The case of the ICAEW, 1948-1966. Abacus 40(3): 280-320.

Nomand, C. and C. W. Wootton. 2001. The recognition and valuation of current assets on the balance sheet in the United States, 1865-1940. The Accounting Historians Journal 28(2): 63-108. (JSTOR link).

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Noreen, E. W. and R. M. Bowen. 1989. Tax incentives and the decision to capitalize or expense manufacturing overhead. Accounting Horizons (March): 29-42.

Norton, C. 1989. Transition to new accounting rules: The case of FAS 87. Accounting Horizons (December): 40-48.

Norton, C. L. and R. E. Smith. 1979. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy. The Accounting Review (January): 72-87. (JSTOR link).

Norton, C. L. and T. S. Wetzel. 1986. The recognition and measurement guidelines of FASB concepts no. 5. Journal of Accounting Education 4(2): 75-84.

Norton, J. 1995. The impact of financial accounting practices on the measurement of profit and equity: Australia versus the United States. Abacus 31(2): 178-200.

Nosal, E. 1992. Discussion of "Voluntary financial disclosure in an entry game with continua of types." Contemporary Accounting Research 9(1): 81-85.

Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.

Nurnberg, H. 1969. A note on the financial reporting of depreciation and income taxes. Journal of Accounting Research (Autumn): 257-261. (JSTOR link).

Nurnberg, H. 1974. Some of the Essential Provisions of Opinion No. 8. The Accounting Review (January): 165-176. (JSTOR link).

Nurnberg, H. 1983. Issues in funds statement presentation. The Accounting Review (October): 799-812. (JSTOR link).

Nurnberg, H. 1988. Annual and interim financial reporting of changes in accounting estimates. Accounting Horizons (September): 15-25.

Nurnberg, H. 1993. Inconsistencies and ambiguities in cash flow statements under FASB statement No. 95. Accounting Horizons (June): 60-75.

Nurnberg, H. 2001. Minority interest in the consolidated retained earnings statement. Accounting Horizons (June): 119-146.

Nurnberg, H. 2004. Accounting for company-owned life insurance. Accounting Horizons (June): 109-126.

Nurnberg, H. 2010. Certain unresolved ambiguities in pushdown accounting. The CPA Journal (September): 14-16, 18-21.

Nurnberg, H. and C. Grube. 1970. Alternative methods of accounting for business combinations. The Accounting Review (October): 783-789. (JSTOR link).

Nurnberg, H. and J. Sweeney. 1989. The effect of fair values and historical costs on accounting for business combinations. Issues in Accounting Education (Fall): 375-395.

Nurnberg, H. and J. Sweeney. 2007. Understanding accounting for business combinations: An instructional resource. Issues in Accounting Education (May): 255-284.

Nurnberg, H., C. P. Stickney and R. L. Weil. 1975. Combining stockholders' equity accounts under pooling of interests method. The Accounting Review (January): 179-183. (JSTOR link).

Nussbaumer, N. 1992. Does the FASB's conceptual framework help solve real accounting issues? Journal of Accounting Education 10(1): 235-242.

Oakey, F. 1915. Standardization of financial statements. Journal of Accountancy (September): 179-185.

O'Brien, L. 2004. How to restore the fiduciary relationship: An interview with Eliot Spitzer. Harvard Business Review (May): 70-77.

O'Brien, R. T. 1996. SFAS No. 121 illustrated. Management Accounting (January): 29.

O'Bryan, D., G. W. Owings, J. Quirin and K. Berry. 1995. Nonmonetary asset exchanges revisited: An updated pedagogical approach. Journal of Accounting Education 13(4): 499-507.

O'Connell, V. 2007. Reflections on stewardship reporting. Accounting Horizons (June): 215-227.

O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352. (JSTOR link).

O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556. (JSTOR link).

O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.

O'Doherty B. 1984. Presenting R&D: A convergence model and an algorithm. Issues in Accounting Education: 68-74.

O'Donnell, J. L. 1965. Relationships between reported earnings and stock prices in the electric utility industry. The Accounting Review (January): 135-143. (JSTOR link).

O'Donnell, J. L. 1968. Further observations on reported earnings and stock prices. The Accounting Review (July): 549-553. (JSTOR link).

Ohlson, J. A. 1987. On the nature of income measurement: The basic results. Contemporary Accounting Research 4(1): 1-15.

Ohlson, J. A., S. H. Penman, Y. Biondi, R. J. Bloomfield, J. C. Glover, K. Jamal and E. Tsujiyama. 2011. Accounting for revenues: A framework for standard setting: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (September): 577-592.

Ohlson, J. A., S. Penman, R. Bloomfield, T. E. Christensen, R. Colson, K. Jamal, S. Moehrle, G. Previts, T. Stober, S. Sunder and R. L. Watts. American Accounting Association's Financial Accounting Standards Committee. 2010. A framework for financial reporting standards: Issues and suggested model. Accounting Horizons (September): 471-485.

O'Leary, T. 1985. Observations on corporate financial reporting in the name of politics. Accounting, Organizations and Society 10(1): 87-102.

Oliver, B. L. 1972. A study of confidence interval financial statements. Journal of Accounting Research (Spring): 154-166. (JSTOR link).

Olson, S. K. and J. J. Weygandt. 1973. Evolution of accounting changes: Opinion No. 20. The Accounting Review (April): 428-429. (JSTOR link).

Olsson, P. 2010. Discussion of "Contagion of accounting methods: Evidence from stock option expensing". Review of Accounting Studies 15(3): 658-662.

O'Malley, S. F. 1991. Standard setting process in trouble (again). Accounting Horizons (June): 97.

Omar, B. and J. Simon. 2011. Corporate aggregate disclosure practices in Jordan. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 166-186.

Oppong, A. 1980. Information content of annual earnings announcements revisited. Journal of Accounting Research (Autumn): 574-584. (JSTOR link).

O'Rourke, J. 1999. Getting ahead with SFAS 131. Strategic Finance (December): 39-40, 42. (Analyzing the required segment information).

Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.

O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.

O'Shaughnessy, J. and J. Rashly. 2011. Restricted stock units and the calculation of basic and diluted earnings per share. The CPA Journal (June): 40-45.

Owen, J. M. 1958. A review of the basic concepts of financial accounting. N.A.A. Bulletin (June): 65-76. (Discussion of the concepts of utility, objectivity, consistency, the accounting entity, the going concern, conservatism, etc.).

Owen, J. M. 1962. Deferred credits - A disguise. N.A.A. Bulletin (April): 47-52.

Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178. (JSTOR link).

Owusu-Ansah, S. and J. Yeoh. 2005. The effect of legislation on corporate disclosure practices. Abacus 41(1): 92-109.

Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.

Packer, P. 2013. What have IASB and FASB convergence efforts achieved? Journal of Accountancy (February): 50-54, 56, 58-59.

Pae, J., D. B. Thornton and M. Welker. 2008. Agency cost reduction associated with EU financial reporting reform. Journal of International Accounting Research 7(1): 51-76.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Pahler, A. J. 2002. Advanced Accounting. South-Western.

Palepu, K. G., P. M. Healy and V. L. Bernard. 2004. Business Analysis and Valuation: Using Financial Statements: Text and Cases, 3e. South-Western Educational Publishing.

Palmon, D. and L. J. Seidler. 1978. Current value reporting of real estate companies and a possible example of market inefficiency. The Accounting Review (July): 776-790. (JSTOR link).

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part II: Perspectives from Nexus at the SEC. Accounting Horizons (September): 487-507.

Pankoff, L. D. and R. L. Virgil. 1970. On the usefulness of financial statement information: A suggested research approach. The Accounting Review (April): 269-279. (JSTOR link).

Pany, K. and S. Wheeler. 1989. Materiality: An inter-industry comparison of the magnitudes and stabilities of various quantitative measures. Accounting Horizons (December): 71-78.

Pany, K., L. Pringle and J. Zhang. 2010. Reporting on other and required supplementary information in documents containing audited financial statements. The CPA Journal (November): 36-39.

Paradiso, J. and J. R. Cruickshank. 2007. Process mapping for SOX and beyond. Strategic Finance (March): 30-35.

Parker, J. E. and B. E. Cushing. 1971. Earnings per share and convertible securities: A utilitarian approach. Abacus 7(1): 29-38.

Parker, J. R. E. 1963. Give consideration to direct costing for external reporting. N.A.A. Bulletin (October): 3-9.

Parker, R. H. and D. Morris. 2001. The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia. Abacus 37(3): 297-328.

Parker, W. M. 1963. The treatment of short-term credit in the funds statement. The Accounting Review (October): 785-788. (JSTOR link).

Partington, G., J. McKinnon and C. Martin. 1986. Funds statements and the two-entity test: A reponse. Abacus 22(1): 39-44.

Pastena, V. 1979. Some evidence on the SEC's system of continuous disclosure. The Accounting Review (October): 776-783. (JSTOR link).

Pastena, V. and J. Ronen. 1979. Some hypotheses on the pattern of management's informal disclosures. Journal of Accounting Research (Autumn): 550-564. (JSTOR link).

Paton, W. A. 1919. Some phases of capital stock. Journal of Accountancy (May): 321-335.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (August): 158-160.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (December): 474-477.

Paton, W. A. 1920. Some current valuation accounts. Journal of Accountancy (May): 335-350.

Paton, W. A. 1937. Presentation of bond discount. The Accounting Review (September): 285-290. (JSTOR link).

Paton, W. A. 1969. Postscript on "treasury" shares. The Accounting Review (April): 276-283. (JSTOR link).

Paton, W. A. and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Monograph No. 3. American Accounting Association.

Patterson, E. R. and R. Smith. 2003. Materiality uncertainty and earnings misstatement. The Accounting Review (July): 819-846. (JSTOR link).

Patton, T. and J. Bishop. 2009. Reporting unrelated business income. Journal of Accountancy (February): 52-57.

Pautler, H. A. 1963. All-purpose funds statement - Basis and development. N.A.A. Bulletin (February): 3-17.

Payne, R. E. 1933. The importance of clarity in balance sheet display. The Accounting Review (December): 292-301. (JSTOR link).

Peasnell, K. 2013. Discussion of "Financial reporting for employee stock options: Liabilities or equity." Review of Accounting Studies 18(3): 683-691.

Peasnell, K., G. Dean and G. Gebhardt. 2009. Reflections on the revision of the IASB framework by EAA academics. Abacus 45(4): 518-527.

Peasnell, K. V. and D. J. Williams. 1986. Ersatz academics and scholar-saints: The supply of financial accounting research. Abacus 22(2): 121-135.

Peasnell, K. V. and L. C. L. Skerratt. 1977. How well does a single index represent the nineteen Sandilands plant and machinery indices? Journal of Accounting Research (Spring): 108-119. (JSTOR link).

Peavey, D. E. 1990. Battle at the GAAP? It's time for a change. Management Accounting (February): 31-35.

Peavey, D. E. and S. K. Webster. 1990. Is GAAP the gap to international markets? Management Accounting (August): 31-35.

Peecher, M. E., I. Soloman and K. T. Trotman. 2013. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society 38(8): 596-620.

Peel, M. J., M. W. Pendlebury and R. E. V. Groves. 1991. Employee share ownership, privatization and internal financial reporting - Some new evidence. Management Accounting Research (June): 71-88.

Peles, Y. 1970. Amortization of advertising expenditures in the financial statements. Journal of Accounting Research (Spring): 128-137. (JSTOR link).

Pelger, C. 2016. Practices of standard-setting - An analysis of the IASB's and FASB's process of identifying the objective of financial reporting. Accounting, Organizations and Society (50): 51-73.

Peloubet, L. G. 1923. Balance-sheet uniformity. Journal of Accountancy (November): 336-338.

Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.

Peltier-Rivest, D. 2002. Implicit claim incentives on the accounting choices of troubled companies. Journal of Forensic Accounting (3): 165-184.

Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research (Spring): 132-160. (JSTOR link).

Penman, S. H. 2003. The quality of financial statements: Perspectives from the recent stock market bubble. Accounting Horizons (Supplement): 77-96.

Penman, S. H. 2009. Accounting for intangible assets: There is also an income statement. Abacus 45(3): 358-371.

Penno, M. 1985. Informational issues in the financial reporting process. Journal of Accounting Research (Spring): 240-255. (JSTOR link).

Penno, M. 1996. Unobservable precision choices in financial reporting. Journal of Accounting Research (Spring): 141-149. (JSTOR link).

Penno, M. C. 1997. Information quality and voluntary disclosure. The Accounting Review (April): 275-284. (JSTOR link).

Penno, M. C. 2008. Rules and accounting: Vagueness in conceptual frameworks. Accounting Horizons (September): 339-351.

Perols, J. 2011. Financial statement fraud detection: An analysis of statistical and machine learning algorithms. Auditing: A Journal of Practice & Theory 30(2): 19-50.

Perry, K. W. 1963. Intercompany profits and ARB 51. The Accounting Review (July): 626-628. (JSTOR link).

Petersen, C. and T. Plenborg. 2010. How do firms implement impairment test of goodwill? Abacus 46(4): 419-446.

Peterson, W. A. 1966. Significance of prospective income data. The Accounting Review (April): 275-282. (JSTOR link).

Petravick, S. and J. Gillett. 1996. Financial reporting on the world wide web. Management Accounting (July): 26-29.

Petravick, S. and J. W. Gillett. 1998. Distributing earnings reports on the internet. Management Accounting (October): 54-56.

Petri, E. 1973. Holding gains and losses as cost savings: A comment on Supplementary Statement No. 2 on inventory valuation. The Accounting Review (July): 483-488. (JSTOR link).

Petri, E. 1973. Sales to controlled corporations. Management Accounting (August): 42-44. (Related to APB opinion no. 18).

Petri, E. 1974. Income reporting and APB opinion no. 18. Management Accounting (December): 49-52.

Petri, E. 1974. On holding gains and losses and the evaluation of management: A reply. The Accounting Review (July): 528-529. (JSTOR link).

Petri, E. and R. Minch. 1974. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation. The Accounting Review (April): 330-341. (JSTOR link).

Petri, E. and R. Minch. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A reply. The Accounting Review (April): 365-369. (JSTOR link).

Petroni, K. R. 1992. Optimistic reporting in the property -casualty insurance industry. Journal of Accounting and Economics (December): 485-508.

Pettit, R. D. 1929. Early closing. The Accounting Review (September): 197-198. (JSTOR link).

Peytcheva, M., A. M. Wright and B. Majoor. 2014. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands. Behavioral Research In Accounting 26(2): 51-72.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17. (JSTOR link).

Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189. (JSTOR link).

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