Management And Accounting Web

Journal of Accounting Research A-C

A-C | D-H | I-M | N-Z

1963-2006 with JSTOR Links

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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The JSTOR links provide full text articles for anyone with access to the JSTOR database. There is a 5 year moving wall for the Journal of Accounting Research. See Blackwell Publishers for the last five years.

Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31. (JSTOR link).

Abarbanell, J. and V. Bernard. 2000. Is the U.S. stock market myopic? Journal of Accounting Research (Autumn): 221-242. (JSTOR link).

Abarbanell, J. S. and B. J. Bushee. 1997. Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research (Spring): 1-24. (JSTOR link).

Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46. (JSTOR link).

Abdel-Khalik, A. R. 1973. [Discussion of the effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 151-162. (JSTOR link).

Abdel-Khalik, A. R. 1973. The effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-138. (JSTOR link).

Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296. (JSTOR link).

Abdel-Khalik, A. R. 1984. A note on the validity of the WSJ as a source of "event" dates. Journal of Accounting Research (Autumn): 758-759. (JSTOR link).

Abdel-Khalik, A. R. 1985. The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research (Autumn): 427-447. (JSTOR link).

Abdel-Khalik, A. R. 1988. Incentives for accruing costs and efficiency in regulated monopolies subject to ROE constraint. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 144-174. (JSTOR link).

Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110. (JSTOR link).

Abdel-Khalik, A. R. and J. Espejo. 1978. Expectations data and the predictive value of interim reporting. Journal of Accounting Research (Spring): 1-13. (JSTOR link).

Abdel-Khalik, A. R. and K. M. El-Sheshai. 1980. Information choice and utilization in an experiment on default prediction. Journal of Accounting Research (Autumn): 325-342. (JSTOR link).

Abdel-Khalik, A. R., P. R. Graul and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382. (JSTOR link).

Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Aboody, D. 1996. Recognition versus disclosure in the oil and gas industry. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 21-32. (JSTOR link).

Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191. (JSTOR link).

Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986. (JSTOR link).

Aboody, D., J. Hughes and J. Liu. 2005. Earnings quality, insider trading, and cost of capital. Journal of Accounting Research (December): 651-673. (JSTOR link).

Aboody, D., M. E. Barth and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research (May): 123-150. (JSTOR link).

Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42. (JSTOR link).

Adelberg, A. H. 1979. A methodology for measuring the understandability of financial report messages. Journal of Accounting Research (Autumn): 565-592. (JSTOR link).

Adkerson, R. C. 1978. Discussion of DAAM: The demand for alternative accounting measurements. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 31-36. (JSTOR link).

Affleck-Graves, J., C. M. Callahan and N. Chipalkatti. 2002. Earnings predictability, information asymmetry, and market liquidity. Journal of Accounting Research (June): 561-583. (JSTOR link).

Agoglia, C. P., T. Kida and D. M. Hanno. 2003. The effects of alternative justification memos on the judgments of audit reviewees and reviewers. Journal of Accounting Research (March): 33-46. (JSTOR link).

Aharoni, Y. and T. Ophir. 1967. Accounting for linked loans. Journal of Accounting Research (Spring): 1-26. (JSTOR link).

Aharony, J., C. J. Lee and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research (Spring): 103-126. (JSTOR link).

Ajinkya, B., S. Bhojraj and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research (June): 343-376. (JSTOR link).

Ajinkya, B. B. 1980. An empirical evaluation of line-of-business reporting. Journal of Accounting Research (Autumn): 343-361. (JSTOR link).

Ajinkya, B. B. and M. J. Gift. 1984. Corporate managers' earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research (Autumn): 425-444. (JSTOR link).

Albrecht, W. S., L. L. Lookabill and J. C. McKeown. 1977. The time-series properties of annual earnings. Journal of Accounting Research (Autumn): 226-244. (JSTOR link).

Alexander, M. O. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 212-217. (JSTOR link).

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223. (JSTOR link).

Alford, A. W. 1992. The effect of the set of comparable firms on the accuracy of the price-earnings valuation method. Journal of Accounting Research (Spring): 94-108. (JSTOR link).

Alfred, A. M. 1964. Investment in the development districts of the United Kingdom: Tax and discounted cash flow. Journal of Accounting Research (Autumn): 172-182. (JSTOR link).

Ali, A. 1994. The incremental information content of earnings, working capital from operations, and cash flows. Journal of Accounting Research (Spring): 61-74. (JSTOR link).

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21. (JSTOR link).

Ali, A. and P. Zarowin. 1992. The role of earnings levels in annual earnings-returns studies. Journal of Accounting Research (Autumn): 286-296. (JSTOR link).

Alles, M., S. M. Datar and R. A. Lambert. 1995. Moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 177-204. (JSTOR link).

Altman, E. I. 1983. Multidimensional graphics and bankruptcy prediction: A comment. Journal of Accounting Research (Spring): 297-299. (JSTOR link).

Amershi, A. H. and S. Sunder. 1987. Failure of stock prices to discipline managers in a rational expectations economy. Journal of Accounting Research (Autumn): 177-195. (JSTOR link).

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81. (JSTOR link).

Amir, E., T. S. Harris, E. K. Venuti. 1993. A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 230-264. (JSTOR link).

Anctil, R. M. 1995. Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent. Journal of Accounting Research (Studies on Managerial Accounting): 95-100. (JSTOR link).

Anctil, R. M., J. Dickhaut, C. Kanodia and B. Shapiro. 2004. Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research (May): 159-195. (JSTOR link).

Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340. (JSTOR link).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343. (JSTOR link).

Anderson, J. M. 1964. Dilemmas in modern accounting research. Journal of Accounting Research (Autumn): 236-238. (JSTOR link).

Anderson, M. C., R. D. Banker and S. N. Janakiraman. 2003. Are selling, general, and administrative costs "Sticky"? Journal of Accounting Research (March): 47-63. (JSTOR link).

Anderson, M. J. 1985. Some evidence on the effect of verbalization on process: A methodological note. Journal of Accounting Research (Autumn): 843-852. (JSTOR link).

Anderson, R. J. and D. A. Leslie. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 53-64. (JSTOR link).

Anderson, T. N. Jr. and T. E. Kida. 1982. The cross-lagged research approach: Description and illustration. Journal of Accounting Research (Part I, Autumn): 403-414. (JSTOR link).

Ansari, S. L. 1976. Behavioral factors in variance control: Report on a laboratory experiment. Journal of Accounting Research (Autumn): 189-211. (JSTOR link).

Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Part II, Autumn): 503-527. (JSTOR link).

Antle, R. 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Antle, R. and A. Smith. 1985. Measuring executive compensation: Methods and an application. Journal of Accounting Research (Spring): 296-325. (JSTOR link).

Antle, R. and A. Smith. 1986. An empirical investigation of the relative performance evaluation of corporate executives. Journal of Accounting Research (Spring): 1-39. (JSTOR link).

Antle, R. and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 31-54. (JSTOR link).

Antle, R. and J. Fellingham. 1990. Resource rationing and organizational slack in a two-period model. Journal of Accounting Research (Spring): 1-24. (JSTOR link).

Antle, R. and J. Fellingham. 1995. Information rents and preferences among information systems in a model of resource allocation. Journal of Accounting Research (Studies on Managerial Accounting): 41-58. (JSTOR link).

Antle, R. and J. S. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 1-24. (JSTOR link).

Anton, H. R. 1964. Some aspects of measurement and accounting. Journal of Accounting Research (Spring): 1-9. (JSTOR link).

Anton, H. R. 1968. Critical synthesis of conference papers. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 166-176. (JSTOR link).

Anton, H. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-98. (JSTOR link).

Apostolou, N. G., G. A. Giroux and R. B. Welker. 1985. The information content of municipal spending rate data. Journal of Accounting Research (Autumn): 853-858. (JSTOR link).

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180. (JSTOR link).

Arnold, D. F. and R. J. Huefner. 1977. Measuring and evaluating replacement costs: An application. Journal of Accounting Research (Autumn): 245-252. (JSTOR link).

Arrington, C. E., C. D. Bailey and W. S. Hopwood. 1985. An attribution analysis of responsibility assessment for audit performance. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312. (JSTOR link).

Arya, A. and J. Glover. 2001. Option value to waiting created by a control problem. Journal of Accounting Research (December): 405-415. (JSTOR link).

Arya, A., J. Glover and K. Sivaramakrishnan. 1997. Commitment issues in budgeting. Journal of Accounting Research (Autumn): 273-278. (JSTOR link).

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434. (JSTOR link).

Ashton, A. H. 1982. An empirical study of budget-related predictions of corporate executives. Journal of Accounting Research (Part I, Autumn): 440-449. (JSTOR link).

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428. (JSTOR link).

Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157. (JSTOR link).

Ashton, R. H. 1976. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 1-17. (JSTOR link).

Ashton, R. H. 1981. A descriptive study of information evaluation. Journal of Accounting Research (Spring): 42-61. (JSTOR link).

Ashton, R. H. 1982. Discussion of an assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 102-107. (JSTOR link).

Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180. (JSTOR link).

Ashton, R. H. and P. R. Brown. 1980. Descriptive modeling of auditors' internal control judgments: Replication and extension. Journal of Accounting Research (Spring): 269-277. (JSTOR link).

Ashton, R. H. and S. S. Kramer. 1980. Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Ashton, R. H., J. J. Willingham and R. K. Elliott. 1987. An empirical analysis of audit delay. Journal of Accounting Research (Autumn): 275-292. (JSTOR link).

Atiase, R. K. 1985. Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research (Spring): 21-36. (JSTOR link).

Atiase, R. K. 1987. Market implications of predisclosure information: Size and exchange effects. Journal of Accounting Research (Spring): 168-176. (JSTOR link).

Atkinson, A. A. 1979. Information incentives in a standard-setting model of control. Journal of Accounting Research (Spring): 1-22. (JSTOR link).

Ayres, F. L. 1986. A comment on corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Spring): 166-169. (JSTOR link).

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369. (JSTOR link).

Baber, W. R., E. H. Brooks and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305. (JSTOR link).

Baber, W. R., K. R. Kumar and T. Verghese. 1995. Client security price reactions to the Laventhol and Horwath bankruptcy. Journal of Accounting Research (Autumn): 385-395. (JSTOR link).

Baginski, S. P. 1987. Intraindustry information transfers associated with management forecasts of earnings. Journal of Accounting Research (Autumn): 196-216. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2004. Why do managers explain their earnings forecasts? Journal of Accounting Research (March): 1-29. (JSTOR link).

Bagnoli, M., M. Penno and S. G. Watts. 2001. Auditing in the presence of outside sources of information. Journal of Accounting Research (December): 435-447. (JSTOR link).

Bagnoli, M., W. Kross and S. G. Watts. 2002. The information in management's expected earnings report date: A day late, a penny short. Journal of Accounting Research (December): 1275-1296. (JSTOR link). 

Bailey, A. D. Jr. and D. L. Jensen. 1977. A note on the interface between compliance and substantive tests. Journal of Accounting Research (Autumn): 293-299. (JSTOR link).

Bailey, A. D. Jr. and J. Gray. 1968. A study of the importance of the planning horizon on reports utilizing discounted future cash flows. Journal of Accounting Research (Spring): 98-105. (JSTOR link).

Bailey, K. E. III, J. H. Bylinski and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research (Autumn): 355-370. (JSTOR link).

Baiman, S. 1975. The evaluation and choice of internal information systems within a multiperson world. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Baiman, S. 1979. Discussion of auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 25-29. (JSTOR link).

Baiman, S. 1991. Discussion of conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 55-59. (JSTOR link).

Baiman, S. and B. L. Lewis. 1989. An experiment testing the behavioral equivalence of strategically equivalent employment contracts. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Baiman, S. and J. H. Evans III. 1983. Pre-decision information and participative management control systems. Journal of Accounting Research (Autumn): 371-395. (JSTOR link).

Baiman, S. and J. Noel. 1985. Noncontrollable costs and responsibility accounting. Journal of Accounting Research (Autumn): 486-501. (JSTOR link).

Baiman, S. and J. S. Demski. 1980. Economically optimal performance evaluation and control systems. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 184-220. (JSTOR link).

Baiman, S. and M. V. Rajan. 1995. Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. Journal of Accounting Research (Studies on Managerial Accounting): 135-164. (JSTOR link).

Baiman, S. and M. V. Rajan. 2002. The role of information and opportunism in the choice of buyer-supplier relationships. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 247-278. (JSTOR link).

Baiman, S. and R. E. Verrecchia. 1996. The relation among capital markets, financial disclosure, production efficiency, and insider trading. Journal of Accounting Research (Spring): 1-22. (JSTOR link).

Baiman, S., D. F. Larcker and M. V. Rajan. 1995. Organizational design for business units. Journal of Accounting Research (Autumn): 205-229. (JSTOR link).

Baiman, S., J. H. Evans III and J. Noel. 1987. Optimal contracts with a utility-maximizing auditor. Journal of Accounting Research (Autumn): 217-244. (JSTOR link).

Baiman, S., J. H. Evans III and N. J. Nagarajan. 1991. Collusion in auditing. Journal of Accounting Research (Spring): 1-18. (JSTOR link).

Baker, G. P. 1987. Discussion of an analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 126-129. (JSTOR link).

Baker, R. L. and R. M. Copeland. 1979. Evaluation of the stratified regression estimator for auditing accounting populations. Journal of Accounting Research (Autumn): 606-617. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1980. [Discussion of internal control and external auditing for incentive compensation schedules]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 182-183. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1980. Internal control and external auditing for incentive compensation schedules. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 140-171. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126. (JSTOR link).

Balakrishnan, R., T. S. Harris and P. K. Sen. 1990. The predictive ability of geographic segment disclosures. Journal of Accounting Research (Autumn): 305-325. (JSTOR link).

Baldenius, T. and S. Reichelstein. 2006. External and internal pricing in multidivisional firms. Journal of Accounting Research (March): 1-28. (JSTOR link).

Ball, R. 1971. Index of empirical research in accounting. Journal of Accounting Research (Spring): 1-31. (JSTOR link).

Ball, R. 1972. Changes in accounting techniques and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-38. (JSTOR link).

Ball, R. 1980. Discussion of accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 27-37. (JSTOR link).

Ball, R. and G. Foster. 1982. Corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 161-234. (JSTOR link).

Ball, R. and G. Foster. 1982. [Discussion of corporate financial reporting: A methodological review of empirical research]: A reply. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 245-248. (JSTOR link).

Ball, R. and L. Shivakumar. 2006. The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research (May): 207-242. (JSTOR link).

Ball, R. and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research (Autumn): 159-178. (JSTOR link).

Ball, R. and P. Brown. 1969. Portfolio theory and accounting. Journal of Accounting Research (Autumn): 300-323. (JSTOR link).

Ball, R., B. Lev and R. Watts. 1976. Income variation and balance sheet compositions. Journal of Accounting Research (Spring): 1-9. (JSTOR link).

Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143. (JSTOR link).

Balsam, S., E. Bartov and C. Marquardt. 2002. Accruals management, investor sophistication, and equity valuation: Evidence from 10-Q filings. Journal of Accounting Research (September):  987-1012. (JSTOR link). 

Bamber, E. M. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research (Autumn): 396-412. (JSTOR link).

Bamber, L. S. 1986. The information content of annual earnings releases: A trading volume approach. Journal of Accounting Research (Spring): 40-56. (JSTOR link).

Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research (Autumn): 167-190. (JSTOR link).

Bandyopadhyay, S. P., J. D. Hanna and G. Richardson. 1994. Capital market effects of U.S.-Canada GAAP differences. Journal of Accounting Research (Autumn): 262-277. (JSTOR link).

Banker, R. D. and S. M. Datar. 1989. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research (Spring): 21-39. (JSTOR link).

Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036. (JSTOR link).

Banks, D. W. and W. R. Kinney, Jr. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research (Spring): 240-254. (JSTOR link).

Barefield, R. M. 1969. Comments on a measure of forecasting performance. Journal of Accounting Research (Autumn): 324-327. (JSTOR link).

Barefield, R. M. 1972. The effect of aggregation on decision making success: A laboratory study. Journal of Accounting Research (Autumn): 229-242. (JSTOR link).

Barefield, R. M. and E. E. Comiskey. 1971. Depreciation policy and the behavior of corporate profits. Journal of Accounting Research (Autumn): 351-358. (JSTOR link).

Barlev, B. and H. Levy. 1979. On the variability of accounting income numbers. Journal of Accounting Research (Autumn): 305-315. (JSTOR link).

Barnea, A. and S. Sadan. 1974. On the decomposition of the estimation problem in financial accounting. Journal of Accounting Research (Spring): 197-203. (JSTOR link).

Barnea, A., T. Dyckman and R. Magee. 1972. Discussion of the predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 145-155. (JSTOR link).

Barrett, M. E. 1971. Accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 50-65. (JSTOR link).

Barrett, M. E. 1971. [Discussion of accounting for intercorporate investments: A behavior field experiment]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 79-92. (JSTOR link).

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26. (JSTOR link).

Barron, O. E., D. Byard, C. Kile and E. J. Riedl. 2002. High-technology intangibles and analysts' forecasts. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 289-312. (JSTOR link). 

Barron, O., J. Pratt and J. D. Stice. 2001. Misstatement direction, litigation risk, and planned audit investment. Journal of Accounting Research (December): 449-462. (JSTOR link). 

Barth, M. E. and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 199-233. (JSTOR link).

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209. (JSTOR link).

Barth, M. E., G. Clinch and T. Shibano. 2003. Market effects of recognition and disclosure. Journal of Accounting Research (September): 581-609. (JSTOR link).

Barth, M. E., J. A. Elliott and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research (Autumn): 387-413. (JSTOR link).

Barth, M. E., R. Kasznik and M. F. McNichols. 2001. Analyst coverage and intangible assets. Journal of Accounting Research (June): 1-34. (JSTOR link).

Barton, R. F. 1969. An experimental study of the impact of competitive pressures on overhead allocation bids. Journal of Accounting Research (Spring): 116-122. (JSTOR link).

Bartov, E., P. Mohanram and C. Seethamraju. 2002. Valuation of internet stocks: An IPO perspective. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 321-346. (JSTOR link).

Baskin, E. F. 1971. Comment on "Some recent trends in accounting changes". Journal of Accounting Research (Autumn): 375-377. (JSTOR link).

Basu, J. 1978. Discussion of income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 234-246. (JSTOR link).

Basu, S. 1999. Discussion of international differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 89-99. (JSTOR link).

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