A Practical Model of Earnings MeasurementJames A. OhlsonDiscuss this article →Jan 1, 2006pp. 271-279DOI: 10.2308/accr.2006.81.1.271 ↗
After Enron: Auditor Conservatism and Ex-Andersen ClientsSteven F. Cahan · Wei ZhangDiscuss this article →Jan 1, 2006pp. 49-82DOI: 10.2308/accr.2006.81.1.49 ↗
Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?W. Brooke ElliottDiscuss this article →Jan 1, 2006pp. 113-133DOI: 10.2308/accr.2006.81.1.113 ↗
CEOs'/CFOs' Swearing by the Numbers: Does It Impact Share Price of the Firm?Hsihui Chang · Jengfang Chen · Woody M. Liao · Birendra K. MishraDiscuss this article →Jan 1, 2006pp. 1-27DOI: 10.2308/accr.2006.81.1.1 ↗
Does Income Smoothing Improve Earnings Informativeness?Jennifer W. Tucker · Paul A. ZarowinDiscuss this article →Jan 1, 2006pp. 251-270DOI: 10.2308/accr.2006.81.1.251 ↗
Does the Form of Management's Earnings Guidance Affect Analysts' Earnings Forecasts? (Retracted)Robert Libby · Hun-Tong Tan · James E. HuntonDiscuss this article →Jan 1, 2006pp. 207-225DOI: 10.2308/accr.2006.81.1.207 ↗
Editorial Policy and Style InformationAuthors not recordedDiscuss this article →Jan 1, 2006pp. 281-284DOI: 10.2308/accr.2006.81.1.281 ↗
Financial Reporting Transparency and Earnings Management (Retracted)James E. Hunton · Robert Libby · Cheri L. MazzaDiscuss this article →Jan 1, 2006pp. 135-157DOI: 10.2308/accr.2006.81.1.135 ↗
Fundamentals of Accounting LossesApril Klein · Carol A. MarquardtDiscuss this article →Jan 1, 2006pp. 179-206DOI: 10.2308/accr.2006.81.1.179 ↗
January 2006 Placement AdsAuthors not recordedDiscuss this article →Jan 1, 2006pp. 285-302DOI: 10.2308/accr.2006.81.1.285 ↗
Management of Financial Information in Charitable Organizations: The Case of Joint-Cost AllocationsChristopher L. Jones · Andrea Alston RobertsDiscuss this article →Jan 1, 2006pp. 159-178DOI: 10.2308/accr.2006.81.1.159 ↗
Responsibility for Cost Management Hinders Learning to Avoid the Winner's CurseRobert J. Bloomfield · Joan L. LuftDiscuss this article →Jan 1, 2006pp. 29-47DOI: 10.2308/accr.2006.81.1.29 ↗
Security Analyst and Stock Market Efficiency in Anticipating Tax-Motivated Income ShiftingPhilip B. Shane · Toby StockDiscuss this article →Jan 1, 2006pp. 227-250DOI: 10.2308/accr.2006.81.1.227 ↗
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management TurnoverHemang Desai · Chris E. Hogan · Michael S. WilkinsDiscuss this article →Jan 1, 2006pp. 83-112DOI: 10.2308/accr.2006.81.1.83 ↗