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Volume 84, Issue 1

1 January 2009

ISSN 0001-4826

EISSN 1558-7967

In this Issue

A FORUM ON THE FACTORS ASSOCIATED WITH THE USE OF FINANCIAL STATEMENTS BY SMALL AND NEW COMPANIES
OTHER ARTICLES
BOOK REVIEWS
EDITORIAL POLICY AND STYLE INFORMATION
PLACEMENT ADS
ADDITIONAL JOURNAL CONTENT

A FORUM ON THE FACTORS ASSOCIATED WITH THE USE OF FINANCIAL STATEMENTS BY SMALL AND NEW COMPANIES

The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses

Kristian D. Allee; Teri Lombardi Yohn

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Financial Statement and Projection Preparation in Start‐Up Ventures

Gavin Cassar

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Exchange Guidance is the Fundamental Demand for Accounting

Gregory B. Waymire

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BOOK REVIEWS

Book Reviews

Stephen A. Zeff, Editor

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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information

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PLACEMENT ADS

January 2009 Placement Ads

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ADDITIONAL JOURNAL CONTENT

Additional Journal Content

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The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls

Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings

Editorial Policy

Theory Testing and Process Evidence in Accounting Experiments

A FORUM ON THE FACTORS ASSOCIATED WITH THE USE OF FINANCIAL STATEMENTS BY SMALL AND NEW COMPANIES

The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses

Financial Statement and Projection Preparation in Start‐Up Ventures

Exchange Guidance is the Fundamental Demand for Accounting

OTHER ARTICLES

Earnings Management Strategies and the Trade‐Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Do Managers Time Securitization Transactions to Obtain Accounting Benefits?

Real Options and Escalation of Commitment: A Behavioral Analysis of Capital Investment Decisions

The Timing of Earnings Announcements: An Examination of the Strategic Disclosure Hypothesis

Why Do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings

Objective versus Subjective Indicators of Managerial Performance

The Information Content of Business Combination Disclosure Level

BOOK REVIEWS

Book Reviews

EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information

PLACEMENT ADS

January 2009 Placement Ads

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Email alerts

Issues

A FORUM ON THE FACTORS ASSOCIATED WITH THE USE OF FINANCIAL STATEMENTS BY SMALL AND NEW COMPANIES

OTHER ARTICLES

BOOK REVIEWS

EDITORIAL POLICY AND STYLE INFORMATION

PLACEMENT ADS

ADDITIONAL JOURNAL CONTENT

Email alerts

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