Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill ImpairmentsANNE BEATTY · JOSEPH WEBERDiscuss this article →May 2006pp. 257-288DOI: 10.1111/j.1475-679x.2006.00200.x ↗
An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual ComponentsARTHUR KRAFT · ANDREW J. LEONE · CHARLES WASLEYDiscuss this article →May 2006pp. 297-339DOI: 10.1111/j.1475-679x.2006.00202.x ↗
Disclosure Risk and Price DriftHYUN SONG SHINDiscuss this article →May 2006pp. 351-379DOI: 10.1111/j.1475-679x.2006.00204.x ↗
Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill ImpairmentsDANIEL A. BENSDiscuss this article →May 2006pp. 289-296DOI: 10.1111/j.1475-679x.2006.00201.x ↗
Discussion of An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual ComponentsJOHN E. COREDiscuss this article →May 2006pp. 341-350DOI: 10.1111/j.1475-679x.2006.00203.x ↗
Discussion of Disclosure Risk and Price DriftCHANDRA KANODIADiscuss this article →May 2006pp. 381-388DOI: 10.1111/j.1475-679x.2006.00205.x ↗
Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss RecognitionWAYNE GUAYDiscuss this article →May 2006pp. 243-255DOI: 10.1111/j.1475-679x.2006.00199.x ↗
Discussion of Why Do Managers Voluntarily Issue Cash Flow Forecasts?STEVEN J. MONAHANDiscuss this article →May 2006pp. 431-436DOI: 10.1111/j.1475-679x.2006.00207.x ↗
The Role of Accruals in Asymmetrically Timely Gain and Loss RecognitionRAY BALL · LAKSHMANAN SHIVAKUMARDiscuss this article →May 2006pp. 207-242DOI: 10.1111/j.1475-679x.2006.00198.x ↗
Why Do Managers Voluntarily Issue Cash Flow Forecasts?CHARLES E. WASLEY · JOANNA SHUANG WUDiscuss this article →May 2006pp. 389-429DOI: 10.1111/j.1475-679x.2006.00206.x ↗
