Journal of Accounting Research D-H

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Volume 1, 1963 - Volume 59, 2021 with JSTOR Links through 2007

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

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Dai, L., J. T. Parwada and B. Zhang. 2015. The governance effect of the media's news dissemination role: Evidence from insider trading. Journal of Accounting Research (May): 331-366.

Daley, L. A., J. S. Hughes and J. D. Rayburn. 1995. The impact of earnings announcements on the permanent price effects of block trades. Journal of Accounting Research (Autumn): 317-334.

Daly, B. A. and T. C. Omer. 1990. A comment on "A behavioral study of the meaning and influence of tax complexity". Journal of Accounting Research (Spring): 193-197.

Danos, P. and E. A. Imhoff, Jr. 1983. Factors affecting auditors' evaluations of forecasts. Journal of Accounting Research (Autumn): 473-494.

Danos, P. and J. W. Eichenseher. 1982. Audit industry dynamics: Factors affecting changes in client-industry market shares. Journal of Accounting Research (Part II, Autumn): 604-616.

Darrough, M. and S. Rangan. 2005. Do insiders manipulate earnings when they sell their shares in an initial public offering? Journal of Accounting Research (March): 1-33.

Darrough, M. N. and N. D. Melumad. 1995. 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): 65-94.

Dascher, P. E. and R. E. Malcom. 1970. A note on income smoothing in the chemical industry. Journal of Accounting Research (Autumn): 253-259.

Dascher, P. E. and R. M. Copeland. 1971. Some further evidence on "Criteria for judging disclosure improvement". Journal of Accounting Research (Spring): 32-39.

Daske, H., L. Hail, C. Leuz and R. Verdi. 2008. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research (December): 1085-1142.

Daske, H., L. Hail, C. Leuz and R. Verdi. 2013. Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoption. Journal of Accounting Research (June): 495-547.

Datar, S., S. C. Kulp and R. A. Lambert. 2001. Balancing performance measures. Journal of Accounting Research (June): 75-92.

Datar, S. M. and M. V. Rajan. 1995. Optimal incentive schemes in bottleneck-constrained production environments. Journal of Accounting Research (Spring): 33-57.

David, I. T. 1969. Discussion of the significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-123.

Davidson, H. J. 1966. Discussion of professional responsibilities - An empirical suggestion. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 181-182.

Davidson, H. J. 1968. Discussion of the information content of annual earnings announcements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-100.

Davidson, H. J. 1974. Discussion of problems of implementing the Trueblood objectives report. Journal of Accounting Research (Studies on Financial Accounting Objectives): 43-45.

Davidson, H. J., J. Neter and A. S. Petran. 1967. Estimating the liability for unredeemed stamps. Journal of Accounting Research (Autumn): 186-207.

Davidson, R. A. and W. E. Gist. 1996. Empirical evidence on the functional relation between audit planning and total audit effort. Journal of Accounting Research (Spring): 111-124.

Davidson, S. 1963. The day of reckoning - Managerial analysis and accounting theory. Journal of Accounting Research (Autumn): 117-126.

Davidson, S. 1965. LIFO cost or market and compulsory tax reporting requirements. Journal of Accounting Research (Spring): 156-158.

Davidson, S. 1967. Editor's preface. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): Unnumbered.

Davidson, S. 1968. Editor's preface. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): Unnumbered.

Davidson, S. 1969. Editor's preface. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): Unnumbered.

Davidson, S. and J. M. Kohlmeier. 1966. A measure of the impact of some foreign accounting principles. Journal of Accounting Research (Autumn): 183-212.

Davidson, S. and R. L. Weil. 1978. Income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 154-233.

Davis, A. K. 2002. The value relevance of revenue for internet firms: Does reporting grossed-up or barter revenue make a difference? Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 445-477.  

Davis, G. B. 1963. The application of network techniques (PERT/CPM) to the planning and control of an audit. Journal of Accounting Research (Spring): 96-101.

Davis, H. Z. and N. Kahn. 1982. Some additional evidence on the LIFO-FIFO choice using replacement cost data. Journal of Accounting Research (Part II, Autumn): 738-744.

Davis, H. Z., N. Kahn and E. Rozen. 1984. LIFO inventory liquidations: An empirical study. Journal of Accounting Research (Autumn): 480-496.

Davison, A. G., B. W. Stening and W. T. Wai. 1984. Auditor concentration and the impact of interlocking directorates. Journal of Accounting Research (Spring): 313-317.

De Cazaux, L. F. G. 1965. On the budget. Journal of Accounting Research (Autumn): 264-265.

De Franco, G., F. P. Vasvari and R. Wittenberg-Moerman. 2009. The informational role of bond analysts. Journal of Accounting Research (December): 1201-1248.

De Franco, G., H. Lu and F. P. Vasvari. 2007. Wealth transfer effects of analysts' misleading behavior. Journal of Accounting Research (March): 71-110. (JSTOR link ).

De Franco, G., S. P. Kothari and R. S. Verdi. 2011. The benefits of financial statement comparability. Journal of Accounting Research (September): 895-931.

De Simone, L., R. Lester and K. Markle. 2020. Transparency and tax evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA). Journal of Accounting Research (March): 105-153.

Deakin, E. B. 1972. A discriminant analysis of predictors of business failure. Journal of Accounting Research (Spring): 167-179.

DeAngelo, L. 1988. Discussion of evidence of earnings management from the provision for bad debts. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 32-40.

DeAngelo, L E. 1982. Unrecorded human assets and the "hold up" problem. Journal of Accounting Research (Spring): 272-274.

Dechow, P. M., A. P. Hutton and R. G. Sloan. 1996. Economic consequences of accounting for stock-based compensation. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 1-20.

Dechow, P. M., A. P. Hutton, J. H. Kim and R. G. Sloan. 2012. Detecting earnings management: A new approach. Journal of Accounting Research (May): 275-334.

Dechow, P. M., R. D. Erhard, R. G. Sloan and M. T. Soliman. 2021. Implied equity duration: A measure of pandemic shutdown risk. Journal of Accounting Research (March): 243-281.

Dechow, P. M., S. A. Richardson and R. G. Sloan. 2008. The persistence and pricing of the cash component of earnings. Journal of Accounting Research (June): 537-566.

DeCoster, D. J. and J. P. Fertakis. 1968. Budget-induced pressure and its relationship to supervisory behavior. Journal of Accounting Research (Autumn): 237-246.

Defeo, V. J. 1986. An empirical investigation of the speed of the market reaction to earnings announcements. Journal of Accounting Research (Autumn): 349-363.

DeFond, M. L. and C. S. Lennox. 2017. Do PCAOB inspections improve the quality of internal control audits? Journal of Accounting Research (June): 591-627.

DeFond, M. L. and D. B. Smith. 1991. Discussion of the financial and market effects of the SEC accounting and auditing enforcement releases. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 143-148.

DeFond, M. L. and M. Hung. 2004. Investor protection and corporate governance: Evidence from worldwide CEO turnover. Journal of Accounting Research (May): 269-312.

DeFond, M. L., K. Raghunandan and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Corporate Financial Reporting and the Market for Independent Auditing: Contemporary Research. Journal of Accounting Research (September): 1247-1274.

DeFond, M. L., R. N. Hann and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research (May): 153-193.

DeHaan, E., J. Madsen and J. D. Piotroski. 2017. Do weather-induced moods affect the processing of earnings news? Journal of Accounting Research (June): 509-550.

DeJong, D. V., R. Forsythe, R. J. Lundholm and W. C. Uecker. 1985. A laboratory investigation of the moral hazard problem in an agency relationship. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 81-120.

Dejong, D. V., R. Forsythe and W. C. Uecker. 1985. The methodology of laboratory markets and its implications for agency research in accounting and auditing. Journal of Accounting Research (Autumn): 753-793.

Dekeyser, S., A. Gaeremynck, W. R. Knechel and M. Willekens. 2021. Multimarket contact and mutual forbearance in audit markets. Journal of Accounting Research (December): 1651-1688.

Demerjian, P. R., J. Donovan and C. R. Larson. 2016. Fair value accounting and debt contracting: Evidence from adoption of SFAS 159. Journal of Accounting Research (September): 1041-1076.

Demers, E. 2002. Discussion of high-technology intangibles and analysts' forecasts. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 313-319.  

Demers, E. and P. Joos. 2007. IPO failure risk. Journal of Accounting Research (May): 333-371.

Demski, J. 1972. Information improvement bounds. Journal of Accounting Research (Spring): 58-76.

Demski, J. 1972. Optimal performance measurement. Journal of Accounting Research (Autumn): 243-258.

Demski, J. S. 1969. Discussion of testing a predication method for multivariate budgets. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 198-202.

Demski, J. S. 1969. Predictive ability of alternative performance measurement models. Journal of Accounting Research (Spring): 96-115.

Demski, J. S. 1970. Some decomposition results for information evaluation. Journal of Accounting Research (Autumn): 178-198.

Demski, J. S. 1973. Discussion of relationship between accounting changes and stock prices: Problems of measurement and some empirical evidence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 46-54.

Demski, J. S. 1973. Rational choice of accounting method for a class of partnerships. Journal of Accounting Research (Autumn): 176-190.

Demski, J. S. 1976. Uncertainty and evaluation based on controllable performance. Journal of Accounting Research (Autumn): 230-245.

Demski, J. S. and D. E. M. Sappington. 1986. Line-item reporting, factor acquisition, and subcontracting. Journal of Accounting Research (Autumn): 250-269.

Demski, J. S. and D. E. M. Sappington. 1987. Delegated expertise. Journal of Accounting Research (Spring): 68-89.

Demski, J. S. and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting. Journal of Accounting Research (Spring): 40-58.

Demski, J. S. and D. E. M. Sappington. 1993. Sourcing with unverifiable performance information. Journal of Accounting Research (Spring): 1-20.

Demski, J. S. and D. M. Kreps. 1982. Models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 117-148.

Demski, J. S. and H. Frimor. 1999. Performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 187-214.

Demski, J. S. and R. A. Dye. 1999. Risk, return, and moral hazard. Journal of Accounting Research (Spring): 27-55.

Demski, J. S. and R. J. Swieringa. 1981. Discussion of behavioral decision theory: Processes of judgment and choice. Journal of Accounting Research (Spring): 32-41.

Demski, J. S., H. Frimor and D. E. M. Sappington. 2004. Efficient manipulation in a repeated setting. Journal of Accounting Research (March): 31-49.

Deng, M., N. Melumad and T. Shibano. 2012. Auditors' liability, investments, and capital markets: A potential unintended consequence of the Sarbanes-Oxley Act. Journal of Accounting Research (December): 1179-1244.

Deng, M., T. Lu, D. A. Simunic and M. Ye. 2014. Do joint audits improve or impair audit quality? Journal of Accounting Research (December): 1029-1060.

Deng, Z. 2020. Foreign exchange risk, hedging, and tax-motivated outbound income shifting. Journal of Accounting Research (September): 953-987.

Dermer, J. D. 1973. Discussion of cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 203-209.

Derstine, R. P. and R. J. Huefner. 1974. LIFO-FIFO, accounting ratios and market risk. Journal of Accounting Research (Autumn): 216-234.

Devine, C. T. 1963. The rule of conservatism reexamined. Journal of Accounting Research (Autumn): 127-138.

Devine, C. T. 1964. A behavioral theory of the firm: A review article. Journal of Accounting Research (Autumn): 197-220.

Devine, C. 1966. Professional responsibilities - An empirical suggestion. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 160-176.

Dey, A. 2008. Corporate governance and agency conflicts. Journal of Accounting Research (December): 1143-1181.

Dey, A., and J. Heese. 2021. Cash-for-information whistleblower programs: Effects on whistleblowing and consequences for whistleblowers. Journal of Accounting Research (December): 1689-1740.

Dhaliwal, D., L. Krull, O. Z. Li and W. Moser. 2005. Dividend taxes and implied cost of equity capital. Journal of Accounting Research (December): 675-708.

Dhaliwal, D., S. Heitzman and O. Z. Li. 2006. Taxes, leverage, and the cost of equity capital. Journal of Accounting Research (September): 691-723.

Dhaliwal, D. S., M. Frankel and R. Trezevant. 1994. The taxable and book income motivations for a LIFO layer liquidation. Journal of Accounting Research (Autumn): 278-289.

Dhaliwal, D. S., S. E. Kaplan, R. C. Laux and E. Weisbrod. 2013. The information content of tax expense firms reporting losses. Journal of Accounting Research (March): 135-164.

Dharan, B. G. 1983. Empirical identification procedures for earnings models. Journal of Accounting Research (Spring): 256-270.

Dharan, B. G. 1983. Identification and estimation issues for a causal earnings model. Journal of Accounting Research (Spring): 18-41.

Dichev, I. D., D. J. Skinner. 2002. Large-sample evidence on the debt covenant hypothesis. Journal of Accounting Research (September): 1091-1123.  

Dickhaut, J. W. 1976. Discussion of experiments in the heuristics of human information processing. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 188-195.

Dickhaut, J. W. and I. R. C. Eggleton. 1975. An examination of the processes underlying comparative judgments of numerical stimuli. Journal of Accounting Research (Spring): 38-72.

Dickhaut, J. W. and J. C. Lere. 1983. Comparison of accounting systems and heuristics in selecting economic optima. Journal of Accounting Research (Autumn): 495-513.

Dickinson, J. P. 1974. Cost-volume-profit analysis under uncertainty. Journal of Accounting Research (Spring): 182-187.

Dietrich, J. R. 1984. Discussion of methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 83-86.

Dietrich, J. R. 1989. Discussion of voluntary disclosure choice and earnings information transfer. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 106-110.

Dietrich, J. R., S. J. Kachelmeier, D. N. Kleinmuntz and T. J. Linsmeier. 2001. Market efficiency, bounded rationality, and supplemental business reporting disclosures. Journal of Accounting Research (September): 243-268.

Dikolli, S. S. 2001. Agent employment horizons and contracting demand for forward-looking performance measures. Journal of Accounting Research (December): 481-494.

Dimitrov, V. and P. C. Jain. 2011. It's showtime: Do managers report better news before annual shareholder meetings? Journal of Accounting Research (December): 1193-1221.

Ding, S. and P. Beaulieu. 2011. The role of financial incentives in balanced scorecard-based performance evaluations: Correcting mood congruency biases. Journal of Accounting Research (December): 1223-1247.

Dittman, D. A. and P. Prakash. 1978. Cost variance investigation: Markovian control of Markov processes. Journal of Accounting Research (Spring): 14-25.

Dittman, D. A., H. A. Juris and L. Revsine. 1976. On the existence of unrecorded human assets: An economic perspective. Journal of Accounting Research (Spring): 49-65.

Donelson, D. C., J. Mcinnis and R. D. Mergenthaler. 2016. Explaining rules-based characteristics in U.S. GAAP: Theories and evidence. Journal of Accounting Research (June): 827-861.

Doogar, R., P. Sivadasan and I. Solomon. 2010. The regulation of public company auditing: Evidence from the transition of AS5. Journal of Accounting Research (September): 795-814.

Dopuch, N. 1963. Introduction: Research reports. Journal of Accounting Research (Spring): 95.

Dopuch, N. 1971. Discussion of an empirical test of the relevance of accounting information for investment decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 32-40.

Dopuch, N. 1971. Editor's preface. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): Unnumbered.

Dopuch, N. 1972. Editor's preface. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): Unnumbered.

Dopuch, N. 1973. Editor's preface. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): Unnumbered.

Dopuch, N. 1974. Editor's preface. Journal of Accounting Research (Studies on Financial Accounting Objectives): Unnumbered.

Dopuch, N. 1975. Editor's preface. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): Unnumbered.

Dopuch, N. 1976. Editor's preface. Journal of Accounting Research (Studies on Human Information Processing in Accounting): Unnumbered.

Dopuch, N. 1977. Editor's preface. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): iii.

Dopuch, N. 1978. Editor's preface. Journal of Accounting Research (Studies on Changes in General and Specific Prices): Unnumbered.

Dopuch, N.  1979. Editor's preface. Journal of Accounting Research (Spring): Unnumbered.

Dopuch, N. 1981. Editor's preface. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): Unnumbered.

Dopuch, N. 1982. Editor's preface. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): Unnumbered.

Dopuch, N. 1984. Editor's preface. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): Unnumbered.

Dopuch, N. and D. F. Drake. 1964. Accounting implications of a mathematical programming approach to the transfer price problem. Journal of Accounting Research (Spring): 10-24.

Dopuch, N. and D. F. Drake. 1966. The effect of alternative accounting rules for nonsubsidiary investments. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 192-219.

Dopuch, N. and J. Ronen. 1973. The effects of alternative inventory valuation methods - An experimental study. Journal of Accounting Research (Autumn): 191-211. (Note: This paper is about cost flow assumptions, not inventory valuation methods).

Dopuch, N. and K. Schipper. 1989. Editors' preface. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): Unnumbered.

Dopuch, N. and M. Pincus. 1988. Evidence on the choice of inventory accounting methods: LIFO versus FIFO. Journal of Accounting Research (Spring): 28-59.

Dopuch, N. and R. Watts. 1972. Using time-series models to assess the significance of accounting changes. Journal of Accounting Research (Spring): 180-194.

Dopuch, N. and R. R. King. 1991. The impact of MAS on auditors' independence: An experimental markets study. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 60-98.

Dopuch, N., R. R. King and J. W. Schatzberg. 1994. An experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 103-130.

Dopuch, N., R. R. King and R. Schwartz. 2001. An experimental investigation of retention and rotation requirements. Journal of Accounting Research (June): 93-117.

Dou, Y., S. G. Ryan and B. Xie. 2018. The real effects of FAS 166/167 on banks mortgage approval and sale decisions. Journal of Accounting Research (June): 843-882.

Downs, T. W. and K. A. Shriver. 1992. The analytical derivation and empirical test of a tax-adjusted fundamental value model. Journal of Accounting Research (Studies on Accounting and Taxation): 77-98.

Doxey, M. M., J. G. Lawson, T. J. Lopez and Q. T. Swanquist. 2021. Do investors care who did the audit? Evidence from form AP. Journal of Accounting Research (December): 1741-1782.

Doyle, J. T. and M. J. Magilke. 2013. Decision usefulness and accelerated filings deadlines. Journal of Accounting Research (June): 549-581.

Doyle, J. T., R. J. Lundholm and M. T. Soliman. 2006. The extreme future stock returns following I/B/E/S earnings surprises. Journal of Accounting Research (December): 849-887.

Drake, D. F. 1977. Discussion of hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 219-224.

Drake, D. F. and N. Dopuch. 1965. On the case for dichotomizing income. Journal of Accounting Research (Autumn): 192-205.

Drake, M. S., D. T. Roulstone and J. R. Thornock. 2012. Investor information demand: Evidence from Google searches around earnings announcements. Journal of Accounting Research (September): 1001-1040.

Drebin, A. R. 1964. "Cash-flowitis": Malady or syndrome? Journal of Accounting Research (Spring): 25-34.

Drebin, A. R. 1969. A fallacy of depreciation translation. Journal of Accounting Research (Autumn): 204-214.

Drebin, A. 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): 99-103.

Drymiotes, G. and K. Sivaramakrishnan. 2021. Strategic director appointments. Journal of Accounting Research (September): 1303-1347.

Drymiotes, G. and T. Hemmer. 2013. On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research (May): 281-334.

D'Souza, J. and J. Jacob. 2001. Electric utility stranded costs: Valuation and disclosure issues. Journal of Accounting Research (December):  495-512.

Dube, S. and C. Zhu. 2021. The disciplinary effect of social media: Evidence from firms' responses to glassdoor reviews. Journal of Accounting Research (December): 1783-1825.

Duke, G. L., J. Neter and R. A. Leitch. 1982. Power characteristics of test statistics in the auditing environment: An empirical study. Journal of Accounting Research (Spring): 42-67.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. 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): 1-26.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. [Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 91-95.

Durnev, A. and C. Mangen. 2009. Corporate investments: Learning from restatements. Journal of Accounting Research (June): 679-720.

Durnev, A., R. Morck, B. Yeung and P. Zarowin. 2003. Does greater firm-specific return variation mean more or less informed stock pricing? Journal of Accounting Research (December): 797-836.

Durtschi, C. and P. Easton. 2005. Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto. Journal of Accounting Research (September): 557-592.

Durtschi, C. and P. Easton. 2009. Earnings management? Erroneous inferences based on earnings frequency distributions. Journal of Accounting Research (December): 1249-1281.

Dutta, S. and A. Nezlobin. 2017. Dynamic effects of information disclosure on investment efficiency. Journal of Accounting Research (May): 329-369.

Dutta, S. and F. Gigler. 2002. The effect of earnings forecasts on earnings management. Journal of Accounting Research (June): 631-655.

Dutta, S. and S. Reichelstein. 2003. Leading indicator variables, performance measurement, and long-term versus short-term contracts. Journal of Accounting Research (December): 837-866.

Dutta, S. and X. Zhang. 2002. Revenue recognition in a multiperiod agency setting. Journal of Accounting Research (March): 67-83.

Dyckman, T., D. Philbrick and J. Stephan. 1984. A comparison of event study methodologies using daily stock returns: A simulation approach. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 1-30.

Dyckman, T. R. 1964. The effects of alternative accounting techniques on certain management decisions. Journal of Accounting Research (Spring): 91-107.

Dyckman, T. R. 1967. Discussion of accelerated depreciation and deferred taxes: An empirical study of fluctuating asset expenditures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 124-138.

Dyckman, T. R. 1967. Observations on Jensen's experimental design for study of effects of accounting variations in decision making. Journal of Accounting Research (Autumn): 221-229.

Dyckman, T. R. 1969. The investigation of cost variances. Journal of Accounting Research (Autumn): 215-244.

Dyckman, T. R. and S. A. Zeff. 1984. Two decades of the Journal of Accounting Research. Journal of Accounting Research (Spring): 225-297.

Dye, R. A. 1983. Communication and post-decision information. Journal of Accounting Research (Autumn): 514-533.

Dye, R. A. 1985. Disclosure of nonproprietary information. Journal of Accounting Research (Spring): 123-145.

Dye, R. A. 1985. Strategic accounting choice and the effects of alternative financial reporting requirements. Journal of Accounting Research (Autumn): 544-574.

Dye, R. A. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research (Autumn): 195-235.

Dye, R. A. 1992. Relative performance evaluation and project selection. Journal of Accounting Research (Spring): 27-52.

Dye, R. A. 1998. Discussion of on the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 149-160.

Dye, R. A. 2002. Classifications manipulation and Nash accounting standards. Journal of Accounting Research (September): 1125-1162.

Dye, R. A. 2010. Disclosure "Bunching". Journal of Accounting Research (June): 489-530.

Dye, R. A. and S. S. Sridhar. 1995. Industry-wide disclosure dynamics. Journal of Accounting Research (Spring): 157-174.

Dye, R. A. and S. Sridhar. 2004. Reliability-relevance trade-offs and the efficiency of aggregation. Journal of Accounting Research (March): 51-88.

Dye, R. A. and S. S. Sridhar. 2007. The allocational effects of the precision of accounting estimates. Journal of Accounting Research (September): 731-769.

Dye, R. A., B. V. Balachandran and R. P. Magee. 1990. Contingent fees for audit firms. Journal of Accounting Research (Autumn): 239-266.

Dyer, J. C. IV and A. J. McHugh. 1975. The timeliness of the Australian annual report. Journal of Accounting Research (Autumn): 204-219.

Dyer, T. and E. Kim. 2021. Anonymous equity research. Journal of Accounting Research (May): 575-611.

Dyreng, S. C., J. L. Hoopesand J. H. Wilde. 2016. Public pressure and corporate tax behavior. Journal of Accounting Research (March): 147-186.

Dyreng, S. D. and B. P. Lindsey. 2009. Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on U.S. multinational firms' tax rates. Journal of Accounting Research (December): 1283-1316.

Dyreng, S. D., J. L. Hoopes, P. Langetieg and J. H. Wilde. 2020. Strategic subsidiary disclosure. Journal of Accounting Research (June): 643-692.

Dyreng, S. D., R. Vashishtha and J. Weber. 2017, Direct evidence on the information properties of earnings in loan contracts. Journal of Accounting Research (May): 371-406.

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