Accounting Quality and Firm-Level Capital InvestmentGary C. Biddle · Gilles HilaryDiscuss this article →Oct 1, 2006pp. 963-982DOI: 10.2308/accr.2006.81.5.963 ↗
Annual Index to Volume 81Authors not recordedDiscuss this article →Oct 1, 2006pp. 1173-1181DOI: 10.2308/accr.2006.81.5.1173 ↗
Auditor-Provided Tax Services: The Effects of a Changing Regulatory EnvironmentThomas C. Omer · Jean C. Bedard · Diana FalsettaDiscuss this article →Oct 1, 2006pp. 1095-1117DOI: 10.2308/accr.2006.81.5.1095 ↗
Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public Offerings?Suzanne G. Morsfield · Christine E. L. TanDiscuss this article →Oct 1, 2006pp. 1119-1150DOI: 10.2308/accr.2006.81.5.1119 ↗
Editorial Policy and Style InformationAuthors not recordedDiscuss this article →Oct 1, 2006pp. 1169-1172DOI: 10.2308/accr.2006.81.5.1169 ↗
Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash FlowsC. S. Agnes Cheng · Wayne B. ThomasDiscuss this article →Oct 1, 2006pp. 1151-1167DOI: 10.2308/accr.2006.81.5.1151 ↗
October 2006 Placement AdsAuthors not recordedDiscuss this article →Oct 1, 2006pp. 1182-1206DOI: 10.2308/accr.2006.81.5.1182 ↗
The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition, and Management DisavowalsJames R. Frederickson · Frank D. Hodge · Jamie H. PrattDiscuss this article →Oct 1, 2006pp. 1073-1093DOI: 10.2308/accr.2006.81.5.1073 ↗
The Importance of Reporting Incentives: Earnings Management in European Private and Public FirmsDavid C. Burgstahler · Luzi Hail · Christian LeuzDiscuss this article →Oct 1, 2006pp. 983-1016DOI: 10.2308/accr.2006.81.5.983 ↗
The Information Content of SEC Filings and Information Environment: A Variance Decomposition AnalysisJeffrey L. Callen · Joshua Livnat · Dan SegalDiscuss this article →Oct 1, 2006pp. 1017-1043DOI: 10.2308/accr.2006.81.5.1017 ↗
Uncertainty, Legal Liability, and Incentive ContractsJohn H. Evans · Kyonghee Kim · Nandu J. NagarajanDiscuss this article →Oct 1, 2006pp. 1045-1071DOI: 10.2308/accr.2006.81.5.1045 ↗