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Volume 25, Issue 3
1 September 2011
Issue Cover
ISSN 0888-7993
EISSN 1558-7975

ARTICLES

The Potential for Inflating Earnings through the Expected Rate of Return on Defined Benefit Pension Plan Assets
Brian Adams; Mary Margaret Frank; Tod Perry
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Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?
Mark L. DeFond; Mingyi Hung; Emre Carr; Jieying Zhang
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Accounting Choice and the Fair Value Option
Katherine Guthrie; James H. Irving; Jan Sokolowsky
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Special Items: A Descriptive Analysis
Peter M. Johnson; Thomas J. Lopez; Juan Manuel Sanchez
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CFO/CEO-Board Social Ties, Sarbanes-Oxley, and Earnings Management
Gopal V. Krishnan; K. K. Raman; Ke Yang; Wei Yu
View articletitled, CFO/CEO-Board Social Ties, Sarbanes-Oxley, and Earnings Management
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Structured Finance and Mark-to-Model Accounting: A Few Simple Illustrations
Anthony Meder; Steven T. Schwartz; Eric E. Spires; Richard A. Young
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COMMENTARY

Accounting for Revenues: A Framework for Standard Setting
American Accounting Association's Financial Accounting Standards Committee (AAA FASC):; James A. Ohlson; Stephen H. Penman; Yuri Biondi; Robert J. Bloomfield; Jonathan C. Glover; Karim Jamal; Eiko Tsujiyama
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MEMORIAL

Robert N. Anthony: A Pioneering Thinker in Management Accounting
Jacob G. Birnberg
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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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