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Issues

Volume 81, Issue 5
1 October 2006
The Accounting Review Cover Image for Volume 81, Issue 5
ISSN 0001-4826
EISSN 1558-7967

ARTICLES

Accounting Quality and Firm‐Level Capital Investment
Gary C. Biddle; Gilles Hilary
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The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
David C. Burgstahler; Luzi Hail; Christian Leuz
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The Information Content of SEC Filings and Information Environment: A Variance Decomposition Analysis
Jeffrey L. Callen; Joshua Livnat; Dan Segal
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Uncertainty, Legal Liability, and Incentive Contracts
John H. Evans, III; Kyonghee Kim; Nandu J. Nagarajan
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The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management Disavowals
James R. Frederickson; Frank D. Hodge; Jamie H. Pratt
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Auditor‐Provided Tax Services: The Effects of a Changing Regulatory Environment
Thomas C. Omer; Jean C. Bedard; Diana Falsetta
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Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public Offerings?
Suzanne G. Morsfield; Christine E. L. Tan
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Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows
C. S. Agnes Cheng; Wayne B. Thomas
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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information
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ANNUAL INDEX TO VOLUME 81

Annual Index to Volume 81
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PLACEMENT ADS

October 2006 Placement Ads
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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