Volume 89 · Issue 3

May 1, 201416 articles

A Theory of Participative Budgeting

Mirko S. Heinle · Nicholas Ross · Richard E. Saouma

Discuss this article →

May 1, 2014pp. 1025-1050DOI: 10.2308/accr-50686 ↗

Additional Journal Content

Authors not recorded

Discuss this article →

May 1, 2014pp. i-ixDOI: 10.2308/1558-7967-89.3.i ↗

Book Reviews

Stephen A. Zeff

Discuss this article →

May 1, 2014pp. 1179-1187DOI: 10.2308/accr-10392 ↗

CEO Turnover, Financial Distress, and Contractual Innovations

John Harry Evans · Shuqing Luo · Nandu J. Nagarajan

Discuss this article →

May 1, 2014pp. 959-990DOI: 10.2308/accr-50688 ↗

Demand Uncertainty and Cost Behavior

Rajiv D. Banker · Dmitri Byzalov · Jose M. Plehn-Dujowich

Discuss this article →

May 1, 2014pp. 839-865DOI: 10.2308/accr-50661 ↗

Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements

Karen M. Hennes · Andrew J. Leone · Brian P. Miller

Discuss this article →

May 1, 2014pp. 1051-1082DOI: 10.2308/accr-50680 ↗

EDITORIAL POLICY AND STYLE INFORMATION

Authors not recorded

Discuss this article →

May 1, 2014pp. 1189-1193DOI: 10.2308/1558-7967-89.3.1189 ↗

Incentives for Tax Planning and Avoidance: Evidence from the Field

John R. Graham · Michelle Hanlon · Terry Shevlin · Nemit Shroff

Discuss this article →

May 1, 2014pp. 991-1023DOI: 10.2308/accr-50678 ↗

Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry

Kiridaran Kanagaretnam · Chee Yeow Lim · Gerald J. Lobo

Discuss this article →

May 1, 2014pp. 1115-1149DOI: 10.2308/accr-50682 ↗

MAY 2014 PLACEMENT ADS

Authors not recorded

Discuss this article →

May 1, 2014pp. 1195-1200DOI: 10.2308/1558-7967-89.3.1195 ↗

Tax Uncertainty and Voluntary Real-Time Tax Audits

Paul J. Beck · Petro Lisowsky

Discuss this article →

May 1, 2014pp. 867-901DOI: 10.2308/accr-50677 ↗

The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains

Asher B. Curtis · Sarah E. McVay · Benjamin C. Whipple

Discuss this article →

May 1, 2014pp. 933-958DOI: 10.2308/accr-50683 ↗

The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy

Lihong Liang · Edward J. Riedl

Discuss this article →

May 1, 2014pp. 1151-1177DOI: 10.2308/accr-50687 ↗

The Market Pricing of Other-Than-Temporary Impairments

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

Discuss this article →

May 1, 2014pp. 811-838DOI: 10.2308/accr-50685 ↗

Tone Management

Xuan Huang · Siew Hong Teoh · Yinglei Zhang

Discuss this article →

May 1, 2014pp. 1083-1113DOI: 10.2308/accr-50684 ↗

Worth the Hype? The Relevance of Paid-For Analyst Research for the Buy-and-Hold Investor

Bruce K. Billings · William L. Buslepp · G. Ryan Huston

Discuss this article →

May 1, 2014pp. 903-931DOI: 10.2308/accr-50681 ↗