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The Accounting Review

Volume 87 · Issue 1

Jan 1, 201216 articles

A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis

Brad A. Badertscher · Jeffrey J. Burks · Peter D. Easton

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Jan 1, 2012pp. 59-90DOI: 10.2308/accr-10166 ↗

A Fundamental-Analysis-Based Test for Speculative Prices

Asher Curtis

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Jan 1, 2012pp. 121-148DOI: 10.2308/accr-10163 ↗

Accounting Decentralization and Performance Evaluation of Business Unit Managers

Raffi J. Indjejikian · Michal Matĕjka

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Jan 1, 2012pp. 261-290DOI: 10.2308/accr-10168 ↗

Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices

Jeffrey W. Hales · Shankar Venkataraman · T. Jeffrey Wilks

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Jan 1, 2012pp. 173-197DOI: 10.2308/accr-10165 ↗

Additional Journal Content

Authors not recorded

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Jan 1, 2012pp. i-xiiiDOI: 10.2308/1558-7967-87.1.i ↗

Book Review

Stephen A. Zeff

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Jan 1, 2012pp. 343-346DOI: 10.2308/accr-10189 ↗

Compensation Committees' Treatment of Earnings Components in CEOs' Terminal Years

Mark R. Huson · Yao Tian · Christine I. Wiedman · Heather A. Wier

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Jan 1, 2012pp. 231-259DOI: 10.2308/accr-10164 ↗

Disclosures of Insider Purchases and the Valuation Implications of Past Earnings Signals

David Veenman

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Jan 1, 2012pp. 313-342DOI: 10.2308/accr-10162 ↗

Does Enhanced Disclosure Really Reduce Agency Costs? Evidence from the Diversion of Corporate Resources

Pinghsun Huang · Yan Zhang

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Jan 1, 2012pp. 199-229DOI: 10.2308/accr-10160 ↗

EDITORIAL POLICY AND STYLE INFORMATION

Authors not recorded

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Jan 1, 2012pp. 359-362DOI: 10.2308/accr-87-01-backmatter ↗

Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax

Anne M. Magro · Sarah E. Nutter

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Jan 1, 2012pp. 291-312DOI: 10.2308/accr-10161 ↗

Incentives to Inflate Reported Cash from Operations Using Classification and Timing

Lian Fen Lee

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Jan 1, 2012pp. 1-33DOI: 10.2308/accr-10156 ↗

Investor Competition over Information and the Pricing of Information Asymmetry

Brian K. Akins · Jeffrey Ng · Rodrigo S. Verdi

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Jan 1, 2012pp. 35-58DOI: 10.2308/accr-10157 ↗

January 2012 Placement Ads

Authors not recorded

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Jan 1, 2012pp. 363-374DOI: 10.2308/1558-7967-87.1.363 ↗

Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality

Mai Dao · K Raghunandan · Dasaratha V. Rama

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Jan 1, 2012pp. 149-171DOI: 10.2308/accr-10159 ↗

Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence

Bradley Blaylock · Terry Shevlin · Ryan J. Wilson

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Jan 1, 2012pp. 91-120DOI: 10.2308/accr-10158 ↗