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1926-2006

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

AAA Digital Library | Journal Bibliographies

Daily, R. A. 1971. The feasibility of reporting forecasted information. The Accounting Review (October): 686-692. (JSTOR link).

Daines, H. C. 1929. The changing objectives of accounting. The Accounting Review (June): 94-110. (JSTOR link).

Daley, L. A. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review (April): 177-198. (JSTOR link).

Daley, L. A., D. W. Senkow and R. L. Vigeland. 1988. Analysts' forecasts, earnings variability, and option pricing: Empirical evidence. The Accounting Review (October): 563-585. (JSTOR link).

Dalton, F. E. and J. B. Miner. 1970. The role of accounting training in top management decision making. The Accounting Review (January): 134-139. (JSTOR link).

Danford, F. 1933. Some modern developments in accounting for manufacturing enterprises. The Accounting Review (June): 119-121. (JSTOR link).

Daniels, H. M. 1947. Functional preparation for the CPA examination in accounting practice. The Accounting Review (April): 166-169. (JSTOR link).

Daniels, H. M. 1958. An evolutionary 5-year professional program. The Accounting Review (July): 455-460. (JSTOR link).

Daniels, M. B. 1933. The valuation of fixed assets. The Accounting Review (December): 302-316. (JSTOR link).

Daniels, M. B. 1934. Principles of asset valuation. The Accounting Review (June): 114-121. (JSTOR link).

Danos, P. 1977. A revolution in accounting thought?: A comment. The Accounting Review (July): 746-747. (JSTOR link).

Danos, P. and E. A. Imhoff. 1982. Auditor review of financial forecasts: An analysis of factors affecting reasonableness judgments. The Accounting Review (January): 39-54. (JSTOR link).

Danos, P. and J. W. Eichenseher. 1986. Long-term trends toward seller concentration in the U.S. audit market. The Accounting Review (October): 633-650. (JSTOR link).

Danos, P., D. L. Holt and E. A. Imhoff, Jr. 1984. Bond raters' use of management financial forecasts: Experiment in expert judgment. The Accounting Review (October): 547-573. (JSTOR link).

Darrough, M. N. 1993. Disclosure policy and competition: Cournot vs. Bertrand. The Accounting Review (July): 534-561. (JSTOR link).

Das, S., C. B. Levine and K. Sivaramakrishnan. 1998. Earnings predictability and bias in analysts' earnings forecasts. The Accounting Review (April): 277-294. (JSTOR link).

Dascher, P. E. and T. D. Hubbard. 1973. The CPA review course - A second dimension. The Accounting Review (April): 418-420. (JSTOR link).

Datar, S. and M. Gupta. 1994. Aggregation, specification and measurement errors in product costing. The Accounting Review (October): 567-591. (JSTOR link).

Datar, S. M., S. Kekre, T. Mukhopadhyay and K. Srinivasan. 1993. Simultaneous estimation of cost drivers. The Accounting Review (July): 602-614. (JSTOR link). (Part of a forum on cost drivers).

Davidson, H. J. 1959. Accuracy in statistical sampling. The Accounting Review (July): 356-365. (JSTOR link).

Davidson, H. J. and R. M. Trueblood. 1961. Accounting for decision-making. The Accounting Review (October): 577-582. (JSTOR link).

Davidson, S. 1950. Depreciation and profit determination. The Accounting Review (January): 45-57. (JSTOR link).

Davidson, S. 1950. The reserve for sinking fund-A critical examination. The Accounting Review (October): 390-394. (JSTOR link).

Davidson, S. 1952. A work sheet for statements of realization and liquidation. The Accounting Review (January): 133-136. (JSTOR link).

Davidson, S. 1954. A two-statement approach to consolidated statement problems. The Accounting Review (July): 506-508. (JSTOR link).

Davidson, S. 1956. List of research projects in accounting: 1954-1955. The Accounting Review (April): 286-294. (JSTOR link).

Davidson, S. 1957. Accounting research. The Accounting Review (April): 273-280. (JSTOR link).

Davidson, S. 1957. Research and publication by the accounting faculty. The Accounting Review (January): 114-118. (JSTOR link).

Davidson, S. 1958. Accelerated depreciation and the allocation of income taxes. The Accounting Review (April):173-180. (JSTOR link).

Davidson, S. 1960. Research projects in accounting 1958-1959. The Accounting Review (October): 707-719. (JSTOR link).

Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. (JSTOR link). (Davidson reviews J. M. Clark's 1923 book, Studies in Economics of Overhead Costs. The University of Chicago Press).

Davidson, S. and R. L. Weil. 1974. On holding gains and losses and the evaluation of management. The Accounting Review (July): 524-527. (JSTOR link).

Davidson, S., J. W. Coughlan, V. A. Grieco, R. E. Schlosser and F. A. Singer. 1956. Abstracts of dissertations in accounting. The Accounting Review (October): 646-651. (JSTOR link).

Davidson, S., W. A. Howe, A. F. Murph, C. Park, A. T. Roberts, J. S. Schindler, T. Chen and R. L. Williamson. 1956. Abstracts of dissertations in accounting for 1954 and 1955. The Accounting Review (July): 444-453. (JSTOR link).

Davies, E. C. 1935. Auditing teaching methods. The Accounting Review (March): 19-21. (JSTOR link).

Davies. M. B. T. 1956. Objectives of internal auditing. The Accounting Review (April): 227-233. (JSTOR link).

Davila, A. and G. Foster. 2005. Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. The Accounting Review (October): 1039-1068. (JSTOR Link).

Davis, A. R. 1942. Some problems of last-in-first-out accounting. The Accounting Review (October): 384-403. (JSTOR link).

Davis, D. W., J. R. Boatsman and E. F. Baskin. 1978. On generalizing stock market research to a broader class of markets. The Accounting Review (January): 1-10. (JSTOR link).

Davis, E. C. 1947. Association reports. The Accounting Review (January): 115-117. (JSTOR link).

Davis, H. Z. 1981. The effects of LIFO inventory costing on resource allocation: A comment. The Accounting Review (October): 975-976. (JSTOR link).

Davis, H. Z. and Y. C. Peles. 1993. Measuring equilibrating forces of financial ratios. The Accounting Review (October): 725-747. (JSTOR link).

Davis, J. S. and C. W. Swenson. 1993. Experimental evidence on tax incentives and the demand for capital investments. The Accounting Review (July): 482-514. (JSTOR link).

Davis, J. S., G. Hecht and J. D. Perkins. 2003. Social behaviors, enforcement, and tax compliance dynamics. The Accounting Review (January): 39-69. (JSTOR link).

Davis, K. L. 1956. The human problems of the senior accountant. The Accounting Review (January): 56-57. (JSTOR link).

Davis, L. R., D. N. Ricchiute and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review (January): 135-150. (JSTOR link).

Davis, M. L. 1990. Differential market reaction to pooling and purchase methods. The Accounting Review (July): 696-709. (JSTOR link).

Davis, M. L. and J. A. Largay, III. 1988. Reporting consolidated gains and losses on subsidiary stock issuances. The Accounting Review (April): 348-363. (JSTOR link).

Davis, P. M. 1966. Marginal analysis of credit sales. The Accounting Review (January): 121-126. (JSTOR link).

Davis-Friday, P. Y., L. B. Folami, C. Liu and H. F. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review (October): 403-423. (JSTOR link).

De Roover, R. 1938. Characteristics of bookkeeping before Paciolo. The Accounting Review (June): 144-149. (JSTOR link).

De Roover, R. 1943. The lingering influence of medieval practices. The Accounting Review (April): 148-151. (JSTOR link).

De Roover, R. 1944. Early accounting problems of foreign exchange. The Accounting Review (October): 381-407. (JSTOR link).

De Roover, R. 1944. Paciolo or Pacioli? The Accounting Review (January): 68-69. (JSTOR link).

De Roover, R. 1955. New perspectives on the history of accounting. The Accounting Review (July): 405-420. (JSTOR link).

Deakin, E. B. 1974. A class project for risk analysis in capital budgeting. The Accounting Review (January): 146-149. (JSTOR link).

Deakin, E. B. 1976. Accounting reports, policy interventions and the behavior of securities returns. The Accounting Review (July): 590-603. (JSTOR link).

Deakin, E. B. 1976. Distributions of financial accounting ratios: Some empirical evidence. The Accounting Review (January): 90-96. (JSTOR link).

Deakin, E. B. 1989. Rational economic behavior and lobbying on accounting issues: Evidence from the oil and gas industry. The Accounting Review (January): 137-151. (JSTOR link).

Deakin, E. B. and M. H. Granof. 1974. Regression analysis as a means of determining audit sample size. The Accounting Review (October): 764-771. (JSTOR link).

Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review (April): 402-407. (JSTOR link).

Deakin, E. B. III. 1979. An analysis of differences between non-major oil firms using successful efforts and full cost methods. The Accounting Review (October): 722-734. (JSTOR link).

Deakin, E. B. III and E. L. Summers. 1975. A survey of curriculum topics relevant to the practice of management accounting. The Accounting Review (April): 380-383. (JSTOR link).

Deakin, E. B. III, M. H. Granof and C. H. Smith. 1974. Educational objectives for an accounting program. The Accounting Review (July): 584-589. (JSTOR link).

Dean, A. H. 1953. The relation of law and economics to the measurement of income. The Accounting Review (July): 328-342. (JSTOR link).

Dean, J. 1937. Correlation analysis of cost variation. The Accounting Review (March): 55-60. (JSTOR link).

Dean, J. 1939. Cooperative research in cost-price relationships. The Accounting Review (June): 182-184. (JSTOR link).

Dean, J. 1951. Measurement of profits for executive decisions. The Accounting Review (April): 185-196. (JSTOR link).

Dean, J. 1954. Measurement of real economic earnings of a machinery manufacturer. The Accounting Review (April): 255-266. (JSTOR link).

Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242. (JSTOR link).

DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review (July): 400-420. (JSTOR link).

DeAngelo, L. E. 1990. Equity valuation and corporate control. The Accounting Review (January): 93-112. (JSTOR link).

Debnam, T. F. 1957. Postgraduate training of accounting teachers for the small colleges. The Accounting Review (April): 309-312. (JSTOR link).

Dechow, P. M. and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review (Supplement: Quality of Earnings Conference): 35-59. (JSTOR link).

Dechow, P. M., M. R. Huson and R. G. Sloan. 1994. The effect of restructuring charges on executives' cash compensation. The Accounting Review (January): 138-156. (JSTOR link).

Dechow, P. M., R. G. Sloan and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review (April): 193-225. (JSTOR link).

DeCoster, D. and G. Prater. 1973. An experimental study of the use of a business game in elementary accounting. The Accounting Review (January): 137-142. (JSTOR link).

DeCoster, D. T. 1964. The unit cost denominator in process costing. The Accounting Review (July): 750-754. (JSTOR link).

DeCoster, D. T. 1966. Measurement of the idle-capacity variance. The Accounting Review (April): 297-302. (JSTOR link).

DeCoster, D. T. and J. G. Rhode. 1971. The accountant's stereotype: Real or imagined, deserved or unwarranted. The Accounting Review (October): 651-664. (JSTOR link).

DeCoster, D. T. and K. V. Ramanathan. 1973. An algebraic aid in teaching the differences between direct costing and full-absorption costing models. The Accounting Review (October): 800-801. (JSTOR link).

Defeo, V. J., R. A. Lambert and D. F. Larcker. 1989. The executive compensation effects of equity-for-debt swaps. The Accounting Review (April): 201-227. (JSTOR link).

Defliese, P. L. 1965. A practitioner's view of the realization concept. The Accounting Review (July): 517-521. (JSTOR link).

DeFond, M. L. 2002. The balance sheet as an earnings management constraint: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 29-33. (JSTOR link).

DeFond, M. L. and C. W. Park. 2001. The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review (July): 375-404. (JSTOR link).

DeFond, M. L. and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review (July): 643-655. (JSTOR link).

Dein, R. C. 1942. Objective examinations in elementary accounting. The Accounting Review (April): 101-113. (JSTOR link).

Dein, R. C. 1949. Original cost and public utility regulation. The Accounting Review (January): 68-80. (JSTOR link).

Dein, R. C. 1955. Price-level adjustments: Fetish in accounting. The Accounting Review (January): 3-24. (JSTOR link).

Dein, R. C. 1956. Price level adjustments: Rejoinder to Professor Husband. The Accounting Review (January): 58-63. (JSTOR link).

Dein, R. C. 1958. The future development of accounting theory. The Accounting Review (July): 389-400. (JSTOR link).

Dein, R. C. 1961. A glance backward at research in accounting. The Accounting Review (January): 1-8. (JSTOR link).

Deinzer, H. 1935. Capital stock and surplus: Legal and accounting relations. The Accounting Review (December): 333-345. (JSTOR link).

Deinzer, H. T. 1937. This treasury-stock question. The Accounting Review (September): 256-269. (JSTOR link).

Deinzer, H. T. 1939. Are leasehold improvements taxable income? The Accounting Review (June): 147-150. (JSTOR link).

Deinzer, H. T. 1953. Specialization or integration as the objective of graduate accounting instruction. The Accounting Review (April): 249-257. (JSTOR link).

Deinzer, H. T. 1966. Explanation strains in financial accounting. The Accounting Review (January): 21-31. (JSTOR link).

Deis, D. R. Jr. and G. A. Giroux. 1992. Determinants of audit quality in the public sector. The Accounting Review (July): 462-479. (JSTOR link). (Part of a forum on accounting in the public sector).

DeJong, D. V. and R. Forsythe. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 157-170. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Delaney, P. R., D. E. Keys, C. L. Norton and J. R. Simon. 1979. An admission test for intermediate accounting. The Accounting Review (January): 155-162. (JSTOR link).

DeMaris, E. J. 1963. "Success indicator" function of income concept argues its further development. The Accounting Review (January): 37-45. (JSTOR link).

Deming, W. E. 1944. A view of the statistical method. The Accounting Review (July): 254-260. (JSTOR link).

Dempsey, S. J. 1989. Predisclosure information search incentives, analyst following, and earnings announcement price response. The Accounting Review (October): 748-757. (JSTOR link).

Demski, J. S. 1967. An accounting system structured on a linear programming model. The Accounting Review (October): 701-712. (JSTOR link).

Demski, J. S. 1968. Some observations on Demski's ex post accounting system: A reply. The Accounting Review (October): 672-674. (JSTOR link).

Demski, J. S. 1969. Decision-performance control. The Accounting Review (October): 669-679. (JSTOR link).

Demski, J. S. 1970. The decision implementation interface: Effects of alternative performance measurement models. The Accounting Review (January): 76-87. (JSTOR link).

Demski, J. S. 1971. Implementation effects of alternative performance measurement models in a multivariable context. The Accounting Review (April): 268-278. (JSTOR link).

Demski, J. S. 1973. The general impossibility of normative accounting standards. The Accounting Review (October): 718-723. (JSTOR link).

Demski, J. S. 1974. Choice among financial reporting alternatives. The Accounting Review (April): 221-232. (JSTOR link).

Demski, J. S. 1976. An economic analysis of the Chambers' normative standard. The Accounting Review (July): 653-656. (JSTOR link).

Demski, J. S 1983. Comments on Wilson and Jensen. The Accounting Review (April): 347-349. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Demski, J. S. 2004. Endogenous expectations. The Accounting Review (April): 519-539. (JSTOR link).

Demski, J. S. and D. E. M. Sappington. 1990. Fully revealing income measurement. The Accounting Review (April): 363-383. (JSTOR link).

Demski, J. S. and D. E. M. Sappington. 1992. Further thoughts on fully revealing income measurement. The Accounting Review (July): 628-630. (JSTOR link).

Demski, J. S. and G. A. Feltham. 1972. Forecast evaluation. The Accounting Review (July): 533-548. (JSTOR link).

Demski, J. S. and G. A. Feltham. 1978. Economic incentives in budgetary control systems. The Accounting Review (April): 336-359. (JSTOR link).

Demski, J. S. and R. J. Seieringa. 1974. A cooperative formulation of the audit choice problem. The Accounting Review (July): 506-513. (JSTOR link).

Demski, J. S. and R. P. Magee. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 732-740. (JSTOR link). (Part of a forum on accounting for defense contracts).

Demski, J. S., J. M. Patell and M. A. Wolfson. 1984. Decentralized choice of monitoring systems. The Accounting Review (January): 16-34. (JSTOR link).

Dermer, J. and J. P. Siegel. 1974. The role of behavioral measures in accounting for human resources. The Accounting Review (January): 88-97. (JSTOR link).

Dermer, J. D. 1973. Cognitive characteristics and the perceived importance of information. The Accounting Review (July): 511-519. (JSTOR link).

Dermer, J. D. and J. P. Siegel. 1975. The role of behavioral measures in accounting for human resources: A reply. The Accounting Review (July): 579-581. (JSTOR link).

Desai, H., C. E. Hogan and M. S. Wilkins. 2006. The reputational penalty for aggressive accounting: Earnings restatements and management turnover. The Accounting Review (January): 83-112. (JSTOR link).

Desai, H., S. Rajgopal and M. Venkatachalam. 2004. Value-glamour and accruals mispricing: One anomaly or two? The Accounting Review (April): 355-385. (JSTOR link).

Deskins, J. W. 1965. On the nature of the public interest. The Accounting Review (January): 76-81. (JSTOR link).

Deskins, J. W., F. L. Neumann and L. Revsine. 1970. A research methodology course for accountants. The Accounting Review (October): 789-795. (JSTOR link).

Devine, C. 1941. Depreciation policy: Repairs and replacements. The Accounting Review (December): 385-391. (JSTOR link).

Devine, C. T. 1943. Depreciation accounting in utilities. The Accounting Review (January): 1-9. (JSTOR link).

Devine, C. T. 1944. Depreciation and income measurement. The Accounting Review (January): 39-47. (JSTOR link).

Devine, C. T. 1945. Institutional overhead on government projects. The Accounting Review (April): 210-215. (JSTOR link).

Devine, C. T. 1947. Deferred maintenance and improper depreciation procedures. The Accounting Review (January): 38-44. (JSTOR link).

Devine, C. T. 1950. Cost accounting and pricing policies. The Accounting Review (October): 384-389. (JSTOR link).

Devine, C. T. 1952. Integration of accounting and economics in the elementary accounting course. The Accounting Review (July): 329-333. (JSTOR link).

Devine, C. T. 1960. Research methodology and accounting theory formation. The Accounting Review (July): 387-399. (JSTOR link).

Dewhirst, J. F. 1971. A conceptual approach to pension accounting. The Accounting Review (April): 365-373. (JSTOR link).

Dhaliwal, D. S. 1980. The effect of the firm's capital structure on the choice of accounting methods. The Accounting Review (January): 78-84. (JSTOR link).

Dhaliwal, D. S. 1986. Measurement of financial leverage in the presence of unfunded pension obligations. The Accounting Review (October): 651-661. (JSTOR link).

Dhaliwal, D. S. and S. S. Reynolds. 1994. The effect of the default risk of debt on the earnings response coefficient. The Accounting Review (April): 412-419. (JSTOR link).

Dharan, B. G. 1984. Expectation models and potential information content of oil and gas reserve value disclosures. The Accounting Review (April): 199-217. (JSTOR link).

Dickens, R. L. 1952. Non-commercial curriculum for accounting majors. The Accounting Review (October): 502-505. (JSTOR link).

Dickens, R. L. 1956. A sabbatical year in public accounting. The Accounting Review (October): 617-620. (JSTOR link).

Dickens, R. L. and J. O. Blackburn. 1964. Holding gains on fixed assets: An element of business income? The Accounting Review (April): 312-329. (JSTOR link).

Dickerson, W. E. 1950. The courses in tax accounting. The Accounting Review (April): 173-179. (JSTOR link).

Dickerson, W. E. 1957. Tax planning and tax research in the tax accounting courses. The Accounting Review (January): 98-100. (JSTOR link).

Dickerson, W. E. and J. W. Jones. 1931. Some observations on the statement of application of funds. The Accounting Review (December): 277-281. (JSTOR link).

Dickerson, W. E. and J. W. Jones. 1933. Observations on "the equity method" and intercorporate relationships. The Accounting Review (September): 200-208. (JSTOR link).

Dickhaut, J. W. 1973. Alternative information structures and probability revisions. The Accounting Review (January): 61-79. (JSTOR link).

Dietrich, J. R. and J. W. Deitrick. 1985. Bond exchanges in the airline industry: Analyzing public disclosures. The Accounting Review (January): 109-126. (JSTOR link).

Dietrich, J. R. and R. S. Kaplan. 1982. Empirical analysis of the commercial loan classification decision. The Accounting Review (January): 18-38. (JSTOR link).

Dietrich, R. and R. L. Weil. 1974. Partial rank, linear management information system's. The Accounting Review (October): 846-851. (JSTOR link).

Dilla, W. N. 1989. Information evaluation in a competitive environment: Context and task effects. The Accounting Review (July): 404-432. (JSTOR link).

Dillard, J. F. and D. L. Jensen. 1983. The auditor's report: An analysis of opinion. The Accounting Review (October): 787-798. (JSTOR link).

Dillard, J. F. and J. Jiambalvo. 1979. Expectancy theory in a budgetary setting: A comment. The Accounting Review (July): 630-634. (JSTOR link).

Dillavou, E. R. 1933. Desirable legal changes in holding company legislation. The Accounting Review (March): 43-50. (JSTOR link).

Dillavou, E. R. 1945. Employee stock options. The Accounting Review (July): 320-326. (JSTOR link).

Dillavou, E. R., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation available for dividends? The Accounting Review (March): 15-28. (JSTOR link).

Dilley, D. R. 1960. Accounting problems warranting additional research. The Accounting Review (April): 288-298. (JSTOR link).

Dilley, M. B. 1936. Innovations in teaching elementary accounting. The Accounting Review (March): 79-82. (JSTOR link).

Dilley, M. B. 1961. What happens to accounting majors? The Accounting Review (January): 121-123. (JSTOR link).

Dilley, M. B. 1967. Textbooks used in accounting courses. The Accounting Review (October): 800-802. (JSTOR link).

Dilley, M. B. and D. R. Dilley. 1963. College accounting courses - 1963. The Accounting Review (July): 629-632. (JSTOR link).

Dilley, M. B. and D. R. Dilley. 1964. College accounting courses - 1964. The Accounting Review (October): 1050-1053. (JSTOR link).

Dilley, S. and J. J. Wheatley. 1977. Tax considerations in research grants to faculty. The Accounting Review (October): 915-924. (JSTOR link).

Dilley, S. C., R. B. Hayes and P. Steinbart. 1983. Development of a paradigm for applied accounting research: A way of coping with subject-matter complexity. The Accounting Review (April): 405-416. (JSTOR link). (The authors recommend that applied accounting research techniques be included in the accounting curricula to help students deal with the cumbersome body of authoritative literature).

Dillon, G. J. 1981. The business combination process. The Accounting Review (April): 395-399. (JSTOR link).

Dillon, R. D. and J. F. Nash. 1978. The true relevance of relevant costs. The Accounting Review (January): 11-17. (JSTOR link).

Dinman, R. 1951. Orientation and visual aids in the teaching of auditing. The Accounting Review (July): 321-326. (JSTOR link).

Dinman, R. 1952. Visual aids assistance available. The Accounting Review (April): 246-247. (JSTOR link).

Dinman, R. 1953. Accounting machines and the accounting curriculum. The Accounting Review (October): 577-580. (JSTOR link).

Dittman, D. and P. Prakash. 1979. Cost variance investigation: Markovian control versus optimal control. The Accounting Review (April): 358-373. (JSTOR link).

Dittman, D. A., H. A. Juris and L. Revsine. 1980. Unrecorded human assets: A survey of accounting firms' training programs. The Accounting Review (October): 640-648. (JSTOR link).

Dixon, R. L. 1943. Association notes. The Accounting Review (October): 392-393. (JSTOR link).

Dixon, R. L. 1943. The need for a statement of the principles underlying cost accounting. The Accounting Review (July): 256-258. (JSTOR link).

Dixon, R. L. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Cost concepts: Special problems and definitions. The Accounting Review (January): 40-43. (JSTOR link).

Dixon, R. L. 1960. Decreasing charge depreciation - A search for logic. The Accounting Review (October): 590-597. (JSTOR link).

Dixon, R. L. 1970. An experimental interview program to attract students to our field. The Accounting Review (January): 140-143. (JSTOR link).

Dixon, R. L. and H. D. Kerrigan. 1941. Criticisms of the Tentative Statement of Accounting Principles. The Accounting Review (March): 49-65. (JSTOR link).

Dixon, R. L. Jr. 1940. Fixed and variable costs. The Accounting Review (June): 218-222. (JSTOR link).

Doblin, E. M. 1943. Accounting problems of cartels. The Accounting Review (July): 249-256. (JSTOR link).

Dock, V. T., D. M. Guy and D. Z. Williams. 1974. Integrating the computer in the classroom: An approach in auditing. The Accounting Review (January): 149-153. (JSTOR link).

Dockweiler, R. C. 1969. The practicability of developing multiple financial statements: A case study. The Accounting Review (October): 729-742. (JSTOR link).

Dockweiler, R. C. and C. G. Willis. 1984. On the use of entry requirements for undergraduate accounting programs. The Accounting Review (July): 496-504. (JSTOR link).

Dohr, J. L. 1928. A legal analysis of the balance sheet. The Accounting Review (June): 117-123. (JSTOR link).

Dohr, J. L. 1928. Section 220-should corporations worry?. The Accounting Review (March): 23-35. (JSTOR link).

Dohr, J. L. 1930. Accounting in the law school. The Accounting Review (September): 213-214. (JSTOR link).

Dohr, J. L. 1932. Budgetary control and standard costs in industrial accounting. The Accounting Review (March): 31-33. (JSTOR link).

Dohr, J. L. 1933. Work of the joint committee on income tax statistics. The Accounting Review (June): 128-129. (JSTOR link).

Dohr, J. L. 1934. A word from the president. The Accounting Review (June): 121. (JSTOR link).

Dohr, J. L. 1938. Business-law training for students of accounting. The Accounting Review (March): 77-80. (JSTOR link).

Dohr, J. L. 1939. Capital and surplus in the corporate balance sheet. The Accounting Review (March): 38-42. (JSTOR link).

Dohr, J. L. 1942. The revenue and income principles. The Accounting Review (January): 19-27. (JSTOR link).

Dohr, J. L. 1947. An introduction to the art of accounting. The Accounting Review (April): 151-161. (JSTOR link).

Dohr, J. L. 1948. A graduate curriculum in accounting. The Accounting Review (April): 206-208. (JSTOR link).

Dohr, J. L. 1948. Depreciation and the Price Level: A Symposium First affirmative. The Accounting Review (April): 115-118. (JSTOR link).

Dohr, J. L. 1955. Limitations on the usefulness of price level adjustments. The Accounting Review (April): 198-205. (JSTOR link).

Doney, L. D. 1969. Integrating accounting and computerized data processing. The Accounting Review (April): 400-409. (JSTOR link).

Doney, L. D. and R. C. Neumann. 1965. Teaching approaches to elementary accounting. The Accounting Review (July): 653-655. (JSTOR link).

Donham, P. 1946. Some observations on depreciation allowances. The Accounting Review (October): 415-418.

Donnell, G. R. 1951. Excess profits tax minus its technicalities. The Accounting Review (July): 384-386. (JSTOR link).

Donnell, G. R. 1951. What is a certified public accountant? The Accounting Review (January): 45-48. (JSTOR link).

Donner, F. G. 1932. General Motors budgetary control. The Accounting Review (March): 22-30. (JSTOR link).

Dontoh, A. and J. Ronen. 1993. Information content of accounting announcements. The Accounting Review (October): 857-869. (JSTOR link).

Dopuch, N. 1962. Metaphysics of pragmatism and accountancy. The Accounting Review (April): 251-262. (JSTOR link).

Dopuch, N. 1993. A perspective on cost drivers. The Accounting Review (July): 615-620. (JSTOR link). (Part of a forum on cost drivers).

Dopuch, N. 1963. Mathematical programming and accounting approaches to incremental cost analysis. The Accounting Review (October): 745-753. (JSTOR link).

Dopuch, N. and R. R. King. 1992. Negligence versus strict liability regimes in auditing: An experimental investigation. The Accounting Review (January): 97-120. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Dopuch, N. and S. Sunder. 1980. FASB's statements on objectives and elements of financial accounting: A review. The Accounting Review (January): 1-21. (JSTOR link).

Dopuch, N., J. G. Birnberg and J. Demski. 1967. An extension of standard cost variance analysis. The Accounting Review (July): 526-536. (JSTOR link).

Dopuch, N., R. W. Holthausen and R. W. Leftwich. 1987. Predicting audit qualifications with financial and market variables. The Accounting Review (July): 431-454. (JSTOR link).

Doran, B. M., D. W. Collins and D. S. Dhaliwal. 1988. The information of historical cost earnings relative to supplemental reserve-based accounting data in the extractive petroleum industry. The Accounting Review (July): 389-413. (JSTOR link).

Douglas, A. W. 1927. What should business men know about accounting? The Accounting Review (March): 43-45. (JSTOR link).

Downes, D. and T. R. Dyckman. 1973. A critical look at the efficient market empirical research literature as it relates to accounting information. The Accounting Review (April): 300-317. (JSTOR link).

Downing, G. D. 1960. Teaching income tax concepts in the elementary accounting course. The Accounting Review (October): 730-732. (JSTOR link).

Doyle, A. H. 1932. Distortion in ordinary turnover rates. The Accounting Review (June): 139-141. (JSTOR link).

Doyle, L. A. 1950. Uses of cost data for production and investment policies. The Accounting Review (July): 274-282. (JSTOR link).

Drake, A. R., S. F. Haka and S. P. Ravenscroft. 1999. Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review (July): 323-345. (JSTOR link).

Drake, D. F. 1962. The service potential concept and inter-period tax allocation. The Accounting Review (October): 677-684. (JSTOR link).

Drake, M. J. 1950. Reports for creditors. The Accounting Review (January): 58-62. (JSTOR link).

Drebin, A. R. 1962. Accounting for life insurance as an investment. The Accounting Review (April): 279-282. (JSTOR link).

Drebin, A. R. 1963. Recognizing implicit interest in non-funded pension plans. The Accounting Review (July): 579-583. (JSTOR link).

Drebin, A. R. 1964. A computer solution to cost or market problems. The Accounting Review (July): 745-749. (JSTOR link).

Drebin, A. R. 1965. Price level adjustments and inventory flow assumptions. The Accounting Review (January): 154-162. (JSTOR link).

Drebin, A. R. 1966. Accounting for proprietary research. The Accounting Review (July): 413-425. (JSTOR link).

Drinkwater, D. and J. D. Edwards. 1965. The nature of taxes and the matching principle. The Accounting Review (July): 579-582. (JSTOR link).

Driver, M. J. and T. J. Mock. 1975. Human information processing, decision style theory, and accounting information systems. The Accounting Review (July): 490-508. (JSTOR link).

Driver, M. J. and T. J. Mock. 1977. Human information processing, decision style theory and accounting information systems: A reply. The Accounting Review (October): 988-990. (JSTOR link).

Drtina, R. E. and J. A. Largay, III. 1985. Pitfalls in calculating cash flow from operations. The Accounting Review (April): 314-326. (JSTOR link).

Drucker, A. P. R. 1928. The accountant as an efficiency expert. The Accounting Review (December): 364-368. (JSTOR link).

Drucker, A. P. R. 1929. Budgeting and the sales quota. The Accounting Review (September): 175-180. (JSTOR link).

Drucker, A. P. R. 1930. Factory production under budgetary control. The Accounting Review (December): 301-304. (JSTOR link).

Drucker, A. P. R. 1931. Budgeting and control of machinery. The Accounting Review (September): 192-196. (JSTOR link).

D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410. (JSTOR link).

Dunham, C. F. 1930. On the meaning of "capital". The Accounting Review (December): 298-300. (JSTOR link).

Dunk, A. S. 1993. The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review (April): 400-410. (JSTOR link).

Dunn, C. L. 1956. Helping accounting students to learn how to analyze a business transaction. The Accounting Review (July): 501-503. (JSTOR link).

Dunn, C. L. 1956. Instruction aids in teaching basis of property acquired in certain tax-free exchanges. The Accounting Review (January): 129-131. (JSTOR link).

Dunn, C. L. 1960. Teaching of adjusting and reversing entries in the elementary accounting courses. The Accounting Review (January): 135-137. (JSTOR link).

Dunn, J. O. 1962. The honors student and accounting. The Accounting Review (January): 115-117. (JSTOR link).

Dunn, W. M. and T. W. Hall. 1984. An empirical analysis of the relationships between CPA examination candidate attributes and candidate performance. The Accounting Review (October): 674-689. (JSTOR link).

Duru, A. and D. M. Reeb. 2002. International diversification and analysts' forecast accuracy and bias. The Accounting Review (April): 415-433. (JSTOR link).

Dusenbury, R. B., J. L. Reimers and S. W. Wheeler. 1994. The effect of containment information and error frequency on projection of sample errors to audit populations. The Accounting Review (January): 257-264. (JSTOR link).

Dutta, S. 2003. Capital budgeting and managerial compensation: Incentive and retention effects. The Accounting Review (January): 71-93. (JSTOR link).

Dutta, S. and S. Reichelstein. 2005. Stock price, earnings, and book value in managerial performance measures. The Accounting Review (October): 1069-1100. (JSTOR Link).

Duvall, R. M. and J. Bulloch. 1965. Adjusting rate of return and present value for price-level changes. The Accounting Review (July): 569-573. (JSTOR link).

Dworin, L. and R. A. Grimlund. 1984. Dollar unit sampling for accounts receivable and inventory. The Accounting Review (April): 218-241. (JSTOR link).

Dworin, L. and R. A. Grimlund. 1986. Dollar-unit sampling: A comparison of the quasi-Bayesian and moment bounds. The Accounting Review (January): 36-57. (JSTOR link).

Dyckman, T. R. 1964. A dynamic case approach to management accounting. The Accounting Review (October): 1045-1050. (JSTOR link).

Dyckman, T. R. 1964. On the investment decision. The Accounting Review (April): 285-295. (JSTOR link).

Dyckman, T. R. 1972. Discounted cash flows, price-level adjustments and expectations: A comment. The Accounting Review (October): 794-798. (JSTOR link).

Dyckman, T. R. 1975. The effects of restating financial statements for price-level changes: A comment. The Accounting Review (October): 796-808. (JSTOR link).

Dye, R. A. 1990. Mandatory versus voluntary disclosures: The cases of financial and real externalities. The Accounting Review (January): 1-24. (JSTOR link).

Dye, R. A. and R. E. Verrecchia. 1995. Discretion vs. uniformity: Choices among GAAP. The Accounting Review (July): 389-415. (JSTOR link).

Dykxhoorn, H. J. and K. E. Sinning. 1981. Wirtschaftsprufer perception of auditor independence. The Accounting Review (January): 97-107. (JSTOR link).

Eames, M. J. and S. M. Glover. 2003. Earnings predictability and the direction of analysts' earnings forecast errors. The Accounting Review (July): 707-724. (JSTOR link).

Earley, C. E. 2001. Knowledge acquisition in auditing: Training novice auditors to recognize cue relationships in real estate valuation. The Accounting Review (January): 81-97. (JSTOR link).

Easton, P. D. 2004. PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review (January): 73-95. (JSTOR link).

Easton, P. D. and S. J. Monahan. 2005. An evaluation of accounting-based measures of expected returns. The Accounting Review (April): 501-538. (JSTOR Link).

Eaton, J. O. 1951. The legal battlefield of income tax administration. The Accounting Review (July): 371-383. (JSTOR link).

Eaton, R. H. 1933. The cost approach. The Accounting Review (December): 345-348. (JSTOR link).

Eaves, B. C. 1966. Operational axiomatic accounting mechanics. The Accounting Review (July): 426-442. (JSTOR link).

Eckel, L. G. 1976. Arbitrary and incorrigible allocations. The Accounting Review (October): 764-777. (JSTOR link).

Ecker, F., J. Francis, I. Kim, P. M. Olsson and K. Schipper. 2006. A returns-based representation of earnings quality. The Accounting Review (July): 749-780. (JSTOR link).

Edey, H. C. 1963. Company accounts in Britain: The Jenkins report. The Accounting Review (April): 262-265. (JSTOR link).

Edler, F. 1937. Cost accounting in the sixteenth century: The books of account of Christopher Plantin, Antwerp, printer and publisher. The Accounting Review (September): 226-237. (JSTOR link).

Edlin, A. S. and S. Reichelstein. 1995. Specific investment under negotiated transfer pricing: An efficiency result. The Accounting Review (April): 275-291. (JSTOR link).

Edmonds, T. P. 1984. On the benefits of cumulative exams: An experimental study. The Accounting Review (October): 660-668. (JSTOR link).

Edmondson, V. G. 1955. The statement of realization and liquidation. The Accounting Review (April): 339-344. (JSTOR link).

Edwards, E. O. 1954. Depreciation policy under changing price levels. The Accounting Review (April): 267-280. (JSTOR link).

Edwards, E. O. 1975. The state of current value accounting. The Accounting Review (April): 235-245. (JSTOR link).

Edwards, E. O. and L. T. Johnson. 1974. An indifference approach to profit-volume analysis. The Accounting Review (July): 579-583. (JSTOR link).

Edwards, H. R., M. S. Kem and H. W. Wilder. 1947. The use of accounting in business policy determination. The Accounting Review (October): 394-404. (JSTOR link).

Edwards, J. B. 1973. Should accounting students write computer programs? The Accounting Review (January): 163-165. (JSTOR link).

Edwards, J. B., R. W. Ingram and H. P. Sanders. 1981. Developing teaching skills in doctoral programs: The current status and perceived needs. The Accounting Review (January): 144-157. (JSTOR link).

Edwards, J. D. 1954. The emergence of public accounting in the United States, 1748-1895. The Accounting Review (January): 52-63. (JSTOR link).

Edwards, J. D. 1955. Public accounting in the United States, 1896-1913. The Accounting Review (April): 240-251. (JSTOR link).

Edwards, J. D. 1957. Report of new members, 1956. The Accounting Review (April): 201. (JSTOR link).

Edwards, J. D. 1957. Reports to top management. The Accounting Review (January): 56-59. (JSTOR link).

Edwards, J. D. 1958. Report of new members, 1957. The Accounting Review (April): 239. (JSTOR link).

Edwards, J. D. 1958. This new costing concept - Direct costing?. The Accounting Review (October): 561-567. (JSTOR link).

Edwards, J. D. 1971. Comments from the President. The Accounting Review (January): 165-166. (JSTOR link).

Edwards, J. D. 1971. Comments from the President. The Accounting Review (April): 390-392. (JSTOR link).

Edwards, J. D. 1971. Comments from the President. The Accounting Review (July): 598-599. (JSTOR link).

Eichenseher, J. W. and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review (July): 479-492. (JSTOR link).

Eigen, M. M. 1965. Is pooling really necessary? The Accounting Review (July): 536-540. (JSTOR link).

Eisenstein, A. 1941. Suggestions for the content of corporate reports. The Accounting Review (December): 401-406. (JSTOR link).

Elam, R. 1975. The effect of lease data on the predictive ability of financial ratios. The Accounting Review (January): 25-43. (JSTOR link).

Elam, R. 1976. Capitalization of leases and the predictability of financial ratios: A reply. The Accounting Review (April): 413-414. (JSTOR link).

Eldenburg, L. 1994. The use of information in total cost management. The Accounting Review (January): 96-121. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).

Eldenburg, L. and N. Soderstrom. 1996. Accounting system management by hospitals operating in a changing regulatory environment. The Accounting Review (January): 23-42. (JSTOR link).

El-Gazzar, S. M. 1993. Stock market effects of the closeness to debt covenant restrictions resulting from capitalization of leases. The Accounting Review (April): 258-272. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

El-Gazzar, S. M. 1998. Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods. The Accounting Review (January): 119-129. (JSTOR link).

Elgers, P., C. Callahan and E. Strock. 1987. The effect of earnings yields upon the association between unexpected earnings and security returns: A re-examination. The Accounting Review (October): 763-773. (JSTOR link).

Elgers, P. T. 1980. Accounting-based risk predictions: A re-examination. The Accounting Review (July): 389-408. (JSTOR link).

Elgers, P. T. and D. Murray. 1982. The impact of the choice of market index on the empirical evaluation of accounting risk measures. The Accounting Review (April): 358-375. (JSTOR link).

Elgers, P. T., M. H. Lo and R. J. Pfeiffer Jr. 2001. Delayed security price adjustments to financial analysts' forecasts of annual earnings. The Accounting Review (October): 613-632. (JSTOR link).

Elias, N. 1990. The effects of financial information symmetry on conflict resolution: An experiment in the context of labor negotiations. The Accounting Review (July): 606-623. (JSTOR link). (Part of a forum on negotiation research in accounting).

Elikai, F. and S. Moriarity. 1982. Variance analysis with PERT/COST. The Accounting Review (January): 161-170. (JSTOR link).

Elliott, E. L., J. Larrea and J. M. Rivera. 1968. Accounting aid to developing countries: Some additional considerations. The Accounting Review (October): 763-768. (JSTOR link).

Elliott, J. A. and D. R. Philbrick. 1990. Accounting changes and earnings predictability. The Accounting Review (January): 157-174. (JSTOR link).

Elliott, J. A. and R. J. Swieringa. 1985. Aetna, the SEC and tax benefits of loss carryforwards. The Accounting Review (July): 531-546. (JSTOR link).

Elliott, J. A., J. D. Hanna and W. H. Shaw. 1991. The evaluation by the financial markets of changes in bank loan loss reserve levels. The Accounting Review (October): 847-861. (JSTOR link).

Elliott, V. L. 1940. Functions and activities of the controller's department. The Accounting Review (June): 185-190. (JSTOR link).

Elliott, W. B. 2006. Are investors influenced by pro forma emphasis and reconciliations in earnings announcements? The Accounting Review (January): 113-133. (JSTOR link).

Elwell, F. H. 1934. Governmental accounting questions in C. P. A. examinations. The Accounting Review (March): 58-60. (JSTOR link).

Emblen, D. J. 1949. Accounting in the professional business curriculum. The Accounting Review (October): 403-408. (JSTOR link).

Emblen, D. J. 1963. When should techniques be presented? The Accounting Review (January): 159-160. (JSTOR link).

Emery, K. G. 1951. Should goodwill be written off? The Accounting Review (October): 560-567. (JSTOR link).

Emmerich, H. 1940. Federal administrative trends and accountability. The Accounting Review (March): 22-30. (JSTOR link).

Englebrecht, T. D. and R. W. Jamison, Jr. 1979. An empirical inquiry into the role of the tax court in the valuation of property for charitable contribution purposes. The Accounting Review (July): 554-562. (JSTOR link).

Engelmann, K. 1952. The impact of relativism on accounting. The Accounting Review (July): 361-365. (JSTOR link).

Engelmann, K. 1953. The "LIFO-or-market" plan. The Accounting Review (January): 54-57. (JSTOR link).

Engelmann, K. 1954. In search of an accounting philosophy. The Accounting Review (July): 383-390. (JSTOR link).

Engstrom, J. H. 1979. Public sector accounting education: Status update and extension. The Accounting Review (October): 794-799. (JSTOR link).

Enis, C. R. 1993. Earnings-based compensation plans, performance, and capital expenditure policy in the motor carrier industry. The Accounting Review (October): 928-941. (JSTOR link).

Epaves, R. A., L. R. Paquette and M. A. Pearson. 1976. A flow chart conceptualization of auditors' reports on financial statements. The Accounting Review (October): 913-916. (JSTOR link).

Eppston, H. A. 1941. Accounting implications of the business cycle. The Accounting Review (September): 269-274. (JSTOR link).

Epstein, R. C. 1933. Valuation and other problems connected with the study of corporate profits. The Accounting Review (June): 93-98. (JSTOR link).

Erickson, M., M. Hanlon and E. L. Maydew. 2004. How much will firms pay for earnings that do not exist? Evidence of taxes paid on allegedly fraudulent earnings. The Accounting Review (April): 387-408. (JSTOR link).

Erickson, M. M. and E. L. Maydew. 1998. Implicit taxes in high dividend yield stocks. The Accounting Review (October): 435-458. (JSTOR link).

Eskew, R. K. 1975. An examination of the association between accounting and share price data in the extractive petroleum industry. The Accounting Review (April): 316-324. (JSTOR link).

Eskew, R. K. 1978. An examination of the association between accounting and share price data in the extractive petroleum industry: A reply. The Accounting Review (January): 240-246. (JSTOR link).

Eskew, R. K. 1979. The forecasting ability of accounting risk measures: Some additional evidence. The Accounting Review (January): 107-118. (JSTOR link).

Eskew, R. K. and R. H. Faley. 1988. Some determinants of student performance in the first college-level financial accounting course. The Accounting Review (January): 137-147. (JSTOR link).

Eskridge, C. V. 1946. Classroom technique. The Accounting Review (July): 306-308.

Espahbodi, H., P. Espahbodi and H. Tehranian. 1995. Equity price reaction to the pronouncements related to accounting for income taxes. The Accounting Review (October): 655-668. (JSTOR link).

Estes, R. W. 1972. Socio-economic accounting and external diseconomies. The Accounting Review (April): 284-290. (JSTOR link).

Etnier, D. 1961. Teaching equivalent production with a chart. The Accounting Review (October): 648. (JSTOR link).

Etnier, D. 1965. A more interesting auditing course. The Accounting Review (July): 648-649. (JSTOR link).

Ettredge, M. L., S. Y. Kwon, D. B. Smith and P. A. Zarowin. 2005. The Impact of SFAS no. 131 business segment data on the market's ability to anticipate future earnings. The Accounting Review (July): 773-804. (JSTOR Link).

Evans, J. H. III. and S. S. Sridhar. 2002. Disclosure-disciplining mechanisms: Capital markets, product markets, and shareholder litigation. The Accounting Review (July): 595-626. (JSTOR link).

Evans, J. H. III, K. Kim and N. J. Nagarajan. 2006. Uncertainty, legal liability, and incentive contracts. The Accounting Review (October): 1045-1071. (JSTOR link).

Evans, J. H. III., R. L. Hannan, R. Krishnan and D. V. Moser. 2001. Honesty in managerial reporting. The Accounting Review (October): 537-559. (JSTOR link).

Everest, G. C. and R. Weber. 1977. A relational approach to accounting models. The Accounting Review (April): 340-359. (Any JSTOR link).

Ewert, R. and A. Wagenhofer. 2005. Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review (October): 1101-1124. (JSTOR Link).


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