Recent Additions

• A Comparative Study of the Usefulness of Accounting Systems 

  Yaekura, Takashi (2001)

  The main purpose of this study is to test whether the U.S. accounting system is more useful than other accounting systems in estimating firms' value by using a new method of comparing alternative accounting systems. This ...

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• A Reexamination of Bias in Management Earnings Forecasts 

  Choi, Jong-Hag (2000)

  This study finds that short-horizon MEF are pessimistically biased , while long-horizon MEF are optimistically biased. Previous claims that management earnings forecasts are unbiased could be driven by the cancellation ...

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• Contextual Effects in Tax Research: An Experimental Investigation of Adaptivity and Expert Performance in an Information Search Task 

  Magro, Anne Marie (1998)

  Based on a detailed analysis of the two tax decision-making contexts, planning and compliance, I predict that tax practitioners who know that the contexts differ in particular ways will conduct broader information search ...

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• An Empirical Examination of the Effect of the Accounting for Stock Distributions 

  Oleson, Michael Dean (1999)

  The results of this study have implications both for the accounting rules concerning stock distributions and for the information displayed in the stockholders' section of the balance sheet. In terms of the accounting rules ...

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• The Effects of Audit Review and Audit Risk on Auditors' Justifications and Judgments 

  Mertzlufft, Susan Marie (2000)

  This study adds to an interesting and growing area of accounting research by providing new evidence about the strategic persuasion behaviors subordinates use when they expect to be reviewed. It is crucial to understand ...

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