An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal ServiceElla Mae Matsumura · Jae Yong ShinDiscuss this article →May 1, 2006pp. 533-566DOI: 10.2308/accr.2006.81.3.533 ↗
Audit Partner Tenure and Audit QualityPeter Carey · Roger SimnettDiscuss this article →May 1, 2006pp. 653-676DOI: 10.2308/accr.2006.81.3.653 ↗
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings TargetsBenjamin C. Ayers · John (Xuefeng) Jiang · P. Eric YeungDiscuss this article →May 1, 2006pp. 617-652DOI: 10.2308/accr.2006.81.3.617 ↗
Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial InstrumentsAnwer S. Ahmed · Emre Kilic · Gerald J. LoboDiscuss this article →May 1, 2006pp. 567-588DOI: 10.2308/accr.2006.81.3.567 ↗
Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special ItemsSarah Elizabeth McVayDiscuss this article →May 1, 2006pp. 501-531DOI: 10.2308/accr.2006.81.3.501 ↗
Editorial Policy and Style InformationAuthors not recordedDiscuss this article →May 1, 2006pp. 745-748DOI: 10.2308/accr.2006.81.3.745 ↗
Optimal Information AsymmetryMadhav V. Rajan · Richard E. SaoumaDiscuss this article →May 1, 2006pp. 677-712DOI: 10.2308/accr.2006.81.3.677 ↗
The Implications of Accounting Distortions and Growth for Accruals and ProfitabilityScott A. Richardson · Richard G. Sloan · Mark T. Soliman · I˙rem TunaDiscuss this article →May 1, 2006pp. 713-743DOI: 10.2308/accr.2006.81.3.713 ↗
The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of EarningsAndrew P. SchmidtDiscuss this article →May 1, 2006pp. 589-616DOI: 10.2308/accr.2006.81.3.589 ↗
