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The Accounting Review

Volume 82 · Issue 1

Jan 1, 200711 articles

Are M.B.A. Students a Good Proxy for Nonprofessional Investors?

W. Brooke Elliott · Frank D. Hodge · Jane Jollineau Kennedy · Maarten Pronk

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Jan 1, 2007pp. 139-168DOI: 10.2308/accr.2007.82.1.139 ↗

Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence

Qintao Fan

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Jan 1, 2007pp. 27-64DOI: 10.2308/accr.2007.82.1.27 ↗

Editorial Policy and Style Information

Authors not recorded

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Jan 1, 2007pp. 297-300DOI: 10.2308/accr.2007.82.1.297 ↗

GASB No. 34's Governmental Financial Reporting Model: Evidence on Its Information Relevance

Elizabeth Plummer · Paul D. Hutchison · Terry K. Patton

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Jan 1, 2007pp. 205-240DOI: 10.2308/accr.2007.82.1.205 ↗

Introducing the First Management Control Systems: Evidence from the Retail Sector

Tatiana Sandino

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Jan 1, 2007pp. 265-293DOI: 10.2308/accr.2007.82.1.265 ↗

January 2007 Placement Ads

Authors not recorded

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Jan 1, 2007pp. 301-322DOI: 10.2308/accr.2007.82.1.301 ↗

Measuring Reporting Conservatism

Dan Givoly · Carla K. Hayn · Ashok Natarajan

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Jan 1, 2007pp. 65-106DOI: 10.2308/accr.2007.82.1.65 ↗

Segment Profitability, Misvaluation, and Corporate Divestment

Peter F. Chen · Guochang Zhang

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Jan 1, 2007pp. 1-26DOI: 10.2308/accr.2007.82.1.1 ↗

The Accrual Anomaly: International Evidence

Morton Pincus · Shivaram Rajgopal · Mohan Venkatachalam

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Jan 1, 2007pp. 169-203DOI: 10.2308/accr.2007.82.1.169 ↗

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations

Maria H. Sanchez · Christopher P. Agoglia · Richard C. Hatfield

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Jan 1, 2007pp. 241-263DOI: 10.2308/accr.2007.82.1.241 ↗

Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation

Rebecca N. Hann · Yvonne Y. Lu · K. R. Subramanyam

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Jan 1, 2007pp. 107-137DOI: 10.2308/accr.2007.82.1.107 ↗