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The Accounting Review

Volume 81 · Issue 2

Mar 1, 20069 articles

Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions

Stephen G. Ryan · Jennifer W. Tucker · Paul A. Zarowin

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Mar 1, 2006pp. 443-472DOI: 10.2308/accr.2006.81.2.443 ↗

Determinants of Audit Preparers' Workpaper Justifications

Premila Gowri Shankar · Hun-Tong Tan

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Mar 1, 2006pp. 473-495DOI: 10.2308/accr.2006.81.2.473 ↗

Editorial Policy and Style Information

Authors not recorded

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Mar 1, 2006pp. 497-500DOI: 10.2308/accr.2006.81.2.497 ↗

Expense Misreporting in Nonprofit Organizations

Ranjani Krishnan · Michelle H. Yetman · Robert J. Yetman

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Mar 1, 2006pp. 399-420DOI: 10.2308/accr.2006.81.2.399 ↗

Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom

Chi-Chun Liu · Stephen G. Ryan

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Mar 1, 2006pp. 421-441DOI: 10.2308/accr.2006.81.2.421 ↗

Pattern Identification and Industry-Specialist Auditors

Jacqueline S. Hammersley

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Mar 1, 2006pp. 309-336DOI: 10.2308/accr.2006.81.2.309 ↗

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness

Rajiv D. Banker · Lei (Tony) Chen

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Mar 1, 2006pp. 285-307DOI: 10.2308/accr.2006.81.2.285 ↗

Risk-Relevance of Fair-Value Income Measures for Commercial Banks

Leslie D. Hodder · Patrick E. Hopkins · James M. Wahlen

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Mar 1, 2006pp. 337-375DOI: 10.2308/accr.2006.81.2.337 ↗

Using Counter-Explanation to Limit Analysts' Forecast Optimism

Kathryn Kadous · Susan D. Krische · Lisa M. Sedor

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Mar 1, 2006pp. 377-397DOI: 10.2308/accr.2006.81.2.377 ↗