Accounting Review
View more issues: April 2002, July 2002, December 2002
Articles in October 2002 issue of Accounting Review
- The valuation implications of employee stock option accounting for profitable computer software firms.
by Timothy B. Bell - Mulford, Charles W., and Eugene E. Cominsky, The Financial Numbers Game: Detecting Creative Accounting Practices
by Donald P. Pagach - Insider trading, earnings quality, and accrual mispricing.
by Messod D. Beneish - Weber, Elke U., Jonathan Baron, and Graham Loomes, Conflict and Trade-offs in Decision Making
by Stephen A. Butler - Executive target bonuses and what they imply about performance standards.
by Raffi J. Indjejikian - The effect of shareholder-level dividend taxes on stock prices: evidence from the Revenue Reconciliation Act of 1993.
by Benjamin C. Ayers - Using budgets for performance evaluation: effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance.
by Joseph G. Fisher - Assessing investor response to information events using return and volume metrics.
by William M. Cready - The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs.
by Anwer S. Ahmed - An explanation for unintentional optimism in analysts' earnings forecasts.
by Lisa M. Sedor - How informative are value-at-risk disclosures?
by Philippe Jorion - Federal tax legislation as an implicit contracting cost benchmark: the definition of excessive executive compensation.
by David G. Harris - Changes in analysts' information around earnings announcements.
by Orie E. Barron - The relation between cost shifting and segment profitability in the defense-contracting industry.
by Annie S. McGowan - Using electronic data interchange (EDI) to improve the efficiency of accounting transactions.
by Shannon W. Anderson