Volume 86 · Issue 5

Sep 1, 201116 articles

Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings

Gus De Franco · M. H. Franco Wong · Yibin Zhou

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Sep 1, 2011pp. 1577-1604DOI: 10.2308/accr-10094 ↗

Additional Journal Content

Authors not recorded

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Sep 1, 2011pp. i-xiiiDOI: 10.2308/1558-7967-86.5.i ↗

Book Reviews

Stephen A. Zeff

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Sep 1, 2011pp. 1835-1846DOI: 10.2308/accr-10089 ↗

Controls as Exit Barriers in Multiperiod Outsourcing Arrangements

Yee Shih Phua · Margaret A Abernethy · Anne M Lillis

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Sep 1, 2011pp. 1795-1834DOI: 10.2308/accr-10100 ↗

Cost Pool Classification and Judgment Performance

M. Christian Mastilak

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Sep 1, 2011pp. 1709-1729DOI: 10.2308/accr-10103 ↗

Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals

Leslie G Eldenburg · Katherine A Gunny · Kevin W Hee · Naomi Soderstrom

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Sep 1, 2011pp. 1605-1630DOI: 10.2308/accr-10095 ↗

Editorial Policy and Style Information

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Sep 1, 2011pp. 1847-1850DOI: 10.2308/1558-7967-86.5.1847 ↗

How Standardized Is Accounting?

Paul E Madsen

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Sep 1, 2011pp. 1679-1708DOI: 10.2308/accr-10102 ↗

Informed Trading and the Market Reaction to Accounting Restatements

Brad A Badertscher · S. Paul Hribar · Nicole Thorne Jenkins

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Sep 1, 2011pp. 1519-1547DOI: 10.2308/accr-10093 ↗

More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism

Panos N Patatoukas · Jacob K Thomas

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Sep 1, 2011pp. 1765-1793DOI: 10.2308/accr-10101 ↗

On Testing Business Models

David P Huelsbeck · Kenneth A Merchant · Tatiana Sandino

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Sep 1, 2011pp. 1631-1654DOI: 10.2308/accr-10096 ↗

Overvaluation and the Choice of Alternative Earnings Management Mechanisms

Brad A. Badertscher

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Sep 1, 2011pp. 1491-1518DOI: 10.2308/accr-10092 ↗

September 2011 Placement Ads

Authors not recorded

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Sep 1, 2011pp. 1851-1881DOI: 10.2308/1558-7967-86.5.1851 ↗

The Determinants and Performance Effects of Managers' Performance Evaluation Biases

Jasmijn C Bol

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Sep 1, 2011pp. 1549-1575DOI: 10.2308/accr-10099 ↗

The Importance of Audit Profession Development in Emerging Market Countries

Paul N Michas

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Sep 1, 2011pp. 1731-1764DOI: 10.2308/accr-10097 ↗

Voluntary Audits versus Mandatory Audits

Clive S Lennox · Jeffrey A Pittman

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Sep 1, 2011pp. 1655-1678DOI: 10.2308/accr-10098 ↗