| nr |
titel |
auteur |
tijdschrift |
jaar |
jaarg. |
afl. |
pagina('s) |
type |
| 1 |
Accounting conservatism and Street earnings
|
Heflin, Frank
|
|
2014
|
|
2 |
p. 674-709
|
artikel
|
| 2 |
Accounting for uncertainty: an application of Bayesian methods to accruals models
|
Breuer, Matthias
|
|
|
|
2 |
p. 726-768
|
artikel
|
| 3 |
Accounting restatements and information risk
|
Kravet, Todd
|
|
2009
|
|
2 |
p. 264-294
|
artikel
|
| 4 |
Accrual quality, skill, and the cross-section of mutual fund returns
|
Nallareddy, Suresh
|
|
2017
|
|
2 |
p. 503-542
|
artikel
|
| 5 |
Accruals and price crashes
|
Zhu, Wei
|
|
2016
|
|
2 |
p. 349-399
|
artikel
|
| 6 |
Altruism, social norms, and incentive contract design
|
Abernethy, Margaret A.
|
|
|
|
2 |
p. 570-614
|
artikel
|
| 7 |
Analysts’ pre-tax income forecasts and the tax expense anomaly
|
Baik, Bok
|
|
2016
|
|
2 |
p. 559-595
|
artikel
|
| 8 |
Analysts’ sale and distribution of non fundamental information
|
Cheynel, Edwige
|
|
2012
|
|
2 |
p. 352-388
|
artikel
|
| 9 |
Analyst teams
|
Fang, Bingxu
|
|
|
|
2 |
p. 425-467
|
artikel
|
| 10 |
An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions
|
Steven Huddart
|
|
2002
|
|
2 |
p. 319-341
23 p.
|
artikel
|
| 11 |
An examination of firms’ responses to tax forgiveness
|
Shevlin, Terry
|
|
2017
|
|
2 |
p. 577-607
|
artikel
|
| 12 |
An examination of restructuring charges surrounding the implementation of SFAS 146
|
Lee, Yong Gyu
|
|
2013
|
|
2 |
p. 539-572
|
artikel
|
| 13 |
An examination of the impact of the Sarbanes–Oxley Act on the attractiveness of U.S. capital markets for foreign firms
|
Hostak, Peter
|
|
2013
|
|
2 |
p. 522-559
|
artikel
|
| 14 |
An information-based model for the differential treatment of gains and losses
|
Nagar, Venky
|
|
2018
|
|
2 |
p. 622-653
|
artikel
|
| 15 |
Anticipation of management forecasts and analysts’ private information search
|
Altschuler, Dora
|
|
2014
|
|
2 |
p. 803-838
|
artikel
|
| 16 |
A Rude Awakening: Internet Shakeout in 2000
|
Elizabeth Demers
|
|
2001
|
|
2 |
p. 331-359
29 p.
|
artikel
|
| 17 |
Auditing versus monitoring and the role of commitment
|
Jost, Peter-J.
|
|
|
|
2 |
p. 463-496
|
artikel
|
| 18 |
Auditor benchmarking of client disclosures
|
Drake, Michael S.
|
|
2019
|
|
2 |
p. 393-425
|
artikel
|
| 19 |
Auditor conservatism, audit quality, and real consequences for clients
|
Hall, Curtis
|
|
|
|
2 |
p. 689-725
|
artikel
|
| 20 |
Audit partner identification and audit quality
|
Lee, Kyungha Kari
|
|
|
|
2 |
p. 778-809
|
artikel
|
| 21 |
Back to Basics: Forecasting the Revenues of Internet Firms
|
Brett Trueman
|
|
2001
|
|
2 |
p. 305-329
25 p.
|
artikel
|
| 22 |
Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock
|
Moser, William
|
|
2011
|
|
2 |
p. 355-376
|
artikel
|
| 23 |
Bank loan spread and private information: pending approval patents
|
Plumlee, Marlene
|
|
2014
|
|
2 |
p. 593-638
|
artikel
|
| 24 |
Biased voluntary disclosure
|
Einhorn, Eti
|
|
2011
|
|
2 |
p. 420-442
|
artikel
|
| 25 |
Blockholder exit threats in the presence of private benefits of control
|
Hope, Ole-Kristian
|
|
2017
|
|
2 |
p. 873-902
|
artikel
|
| 26 |
Book-tax conformity and capital structure
|
Blaylock, Bradley
|
|
2017
|
|
2 |
p. 903-932
|
artikel
|
| 27 |
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?
|
Lehmer, Tiana
|
|
|
|
2 |
p. 441-476
|
artikel
|
| 28 |
Business Cycles and the Relation between Security Returnsand Earnings
|
Marilyn F. Johnson
|
|
1999
|
|
2 |
p. 93-117
25 p.
|
artikel
|
| 29 |
Business Cycles and the Relation between Security Returns and Earnings
|
Johnson, Marilyn F.
|
|
1999
|
|
2 |
p. 93-117
|
artikel
|
| 30 |
Can short sellers constrain aggressive non-GAAP reporting?
|
Bhattacharya, Nilabhra
|
|
|
|
2 |
p. 391-440
|
artikel
|
| 31 |
Conditional conservatism and cost of capital
|
García Lara, Juan Manuel
|
|
2010
|
|
2 |
p. 247-271
|
artikel
|
| 32 |
Conditional versus unconditional persistence of RNOA components: implications for valuation
|
Amir, Eli
|
|
2010
|
|
2 |
p. 302-327
|
artikel
|
| 33 |
Confidence and trading aggressiveness of naïve investors: effects of information quantity and consistency
|
Smith, Steven D.
|
|
2009
|
|
2 |
p. 295-316
|
artikel
|
| 34 |
Contextual Fundamental Analysis Through the Prediction of Extreme Returns
|
Messod D. Beneish
|
|
2001
|
|
2 |
p. 165-189
25 p.
|
artikel
|
| 35 |
Controlling Investment Decisions: Depreciation- and Capital Charges
|
Sunil Dutta
|
|
2002
|
|
2 |
p. 253-281
29 p.
|
artikel
|
| 36 |
Corporate governance, compensation consultants, and CEO pay levels
|
Armstrong, Christopher S.
|
|
2012
|
|
2 |
p. 322-351
|
artikel
|
| 37 |
Correction to: Inducement grants, hiring announcements, and adverse selection for new CEOs
|
Cadman, Brian
|
|
|
|
2 |
p. 864-865
|
artikel
|
| 38 |
Correction to: Management forecasts of volatility
|
Ellahie, Atif
|
|
|
|
2 |
p. 656-657
|
artikel
|
| 39 |
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
|
Ball, Ray
|
|
|
|
2 |
p. 647-648
|
artikel
|
| 40 |
Cost-based transfer pricing
|
Pfeiffer, Thomas
|
|
2011
|
|
2 |
p. 219-246
|
artikel
|
| 41 |
Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals
|
Beuselinck, Christof
|
|
2014
|
|
2 |
p. 710-746
|
artikel
|
| 42 |
Detailed management earnings forecasts: do analysts listen?
|
Merkley, Kenneth J.
|
|
2012
|
|
2 |
p. 479-521
|
artikel
|
| 43 |
Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?
|
Impink, Joost
|
|
2011
|
|
2 |
p. 227-253
|
artikel
|
| 44 |
Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States
|
Cziffra, Johnathon
|
|
|
|
2 |
p. 1035-1073
|
artikel
|
| 45 |
Differential Market Reactions to Revenue and Expense Surprises
|
Yonca Ertimur
|
|
2003
|
|
2 |
p. 185-211
27 p.
|
artikel
|
| 46 |
Discretionary and Non-Discretionary Revisions of Loss Reservesby Property-Casualty Insurers: Differential Implications forFuture Profitability, Risk and Market Value
|
Kathy R. Petroni
|
|
2000
|
|
2 |
p. 95-125
31 p.
|
artikel
|
| 47 |
Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
|
Petroni, Kathy R.
|
|
2000
|
|
2 |
p. 95-125
|
artikel
|
| 48 |
Discretionary disclosure and manager horizon: evidence from patenting
|
Glaeser, Stephen
|
|
|
|
2 |
p. 597-635
|
artikel
|
| 49 |
Discussion of An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions
|
Ira S. Weiss
|
|
2002
|
|
2 |
p. 343-347
5 p.
|
artikel
|
| 50 |
Discussion of Back to Basics: Forecasting the Revenues of Internet Firms and A Rude Awakening: Internet Shakeout in 2000
|
Stephen H. Penman
|
|
2001
|
|
2 |
p. 361-364
4 p.
|
artikel
|
| 51 |
Discussion of: Contextual Fundamental Analysis Through the Prediction of Extreme Returns
|
Richard G. Sloan
|
|
2001
|
|
2 |
p. 191-195
5 p.
|
artikel
|
| 52 |
Discussion of: Controlling Investment Decisions: Depreciation and Capital Charges
|
Jonathan Glover
|
|
2002
|
|
2 |
p. 283-287
5 p.
|
artikel
|
| 53 |
Discussion of Differential Market Reactions to Revenue and Expense Surprises
|
Philip G. Berger
|
|
2003
|
|
2 |
p. 213-220
8 p.
|
artikel
|
| 54 |
Discussion of: Do Stock Prices of Property Casualty Insurers Fully Reflect Information About Earnings, Accruals, Cash Flow and Development?
|
James M. Wahlen
|
|
2001
|
|
2 |
p. 221-228
8 p.
|
artikel
|
| 55 |
Discussion of Earnings Surprises, Growth Expectations, and Stock Returns, or, Don't Let an Earnings Torpedo Sink Your Portfolio
|
John R. M. Hand
|
|
2002
|
|
2 |
p. 313-318
6 p.
|
artikel
|
| 56 |
Discussion of Excess Returns to R&D-Intensive Firms
|
Xiao-Jun Zhang
|
|
2002
|
|
2 |
p. 159-162
4 p.
|
artikel
|
| 57 |
Discussion of Inventory Changes and Future Returns
|
Paul Hribar
|
|
2002
|
|
2 |
p. 189-193
5 p.
|
artikel
|
| 58 |
Discussion of Investor Sophistication and the Mispricing of Accruals
|
Eli Bartov
|
|
2003
|
|
2 |
p. 277-281
5 p.
|
artikel
|
| 59 |
Discussion of: On the Aggregation and Valuation of Deferred Taxes
|
Russell J. Lundholm
|
|
2001
|
|
2 |
p. 299-304
6 p.
|
artikel
|
| 60 |
Discussion of Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting
|
Madhav V. Rajan
|
|
2003
|
|
2 |
p. 311-319
9 p.
|
artikel
|
| 61 |
Discussion of PostEarnings Announcement Drift and Market Participants Information Processing Biases
|
Jacob K. Thomas
|
|
2003
|
|
2 |
p. 347-353
7 p.
|
artikel
|
| 62 |
Discussion of Residual Income and Value-Creation: The Missing Link
|
James A. Ohlson
|
|
2002
|
|
2 |
p. 247-251
5 p.
|
artikel
|
| 63 |
Discussion of The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability
|
Ilia D. Dichev
|
|
2003
|
|
2 |
p. 245-250
6 p.
|
artikel
|
| 64 |
Discussion of The Predictive Value of Expenses Excluded from Pro Forma Earnings
|
Peter Easton
|
|
2003
|
|
2 |
p. 175-183
9 p.
|
artikel
|
| 65 |
Discussion of The Role of Volatility in Forecasting
|
Doron Nissim
|
|
2002
|
|
2 |
p. 217-227
11 p.
|
artikel
|
| 66 |
Discussion of: When Capital Follows Profitability: Non-linear Residual Income Dynamics
|
Peter Easton
|
|
2001
|
|
2 |
p. 267-274
8 p.
|
artikel
|
| 67 |
Discussion of Why are Earnings Kinky An Examination of the Earnings Management Explanation
|
Maureen F. McNichols
|
|
2003
|
|
2 |
p. 385-391
7 p.
|
artikel
|
| 68 |
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry
|
Ranasinghe, Tharindra
|
|
|
|
2 |
p. 1107-1139
|
artikel
|
| 69 |
Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes
|
An, Heng
|
|
2013
|
|
2 |
p. 698-735
|
artikel
|
| 70 |
Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks?
|
Kenchington, David G.
|
|
|
|
2 |
p. 593-628
|
artikel
|
| 71 |
Does concrete language in disclosures increase willingness to invest?
|
Elliott, W. Brooke
|
|
2014
|
|
2 |
p. 839-865
|
artikel
|
| 72 |
Does increased board independence reduce earnings management? Evidence from recent regulatory reforms
|
Chen, Xia
|
|
2015
|
|
2 |
p. 899-933
|
artikel
|
| 73 |
Does the cessation of quarterly earnings guidance reduce investors’ short-termism?
|
Kim, Yongtae
|
|
2017
|
|
2 |
p. 715-752
|
artikel
|
| 74 |
Does the midpoint of range earnings forecasts represent managers’ expectations?
|
Ciconte, William
|
|
2013
|
|
2 |
p. 628-660
|
artikel
|
| 75 |
Do excessively volatile forecasts impact investors?
|
Lundholm, Russell
|
|
|
|
2 |
p. 636-671
|
artikel
|
| 76 |
Do sophisticated investors use the information provided by the fair value of cash flow hedges?
|
Campbell, John L.
|
|
2015
|
|
2 |
p. 934-975
|
artikel
|
| 77 |
Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?
|
William H. Beaver
|
|
2001
|
|
2 |
p. 197-220
24 p.
|
artikel
|
| 78 |
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
|
Douglas J. Skinner
|
|
2002
|
|
2 |
p. 289-312
24 p.
|
artikel
|
| 79 |
Editorial
|
Stefan Reichelstein
|
|
2001
|
|
2 |
p. 163-163
1 p.
|
artikel
|
| 80 |
Editorial
|
Stephen Penman
|
|
2002
|
|
2 |
p. 131-131
1 p.
|
artikel
|
| 81 |
Editorial
|
|
|
2003
|
|
2 |
p. 143-143
1 p.
|
artikel
|
| 82 |
Empirical implications of incorrect special item tax rate assumptions
|
Cready, William M.
|
|
|
|
2 |
p. 958-1002
|
artikel
|
| 83 |
Equity cross-listings in the U.S. and the price of debt
|
Ball, Ryan T.
|
|
2017
|
|
2 |
p. 385-421
|
artikel
|
| 84 |
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation
|
Chen, Jun
|
|
|
|
2 |
p. 1003-1034
|
artikel
|
| 85 |
Errors and questionable judgments in analysts’ DCF models
|
Green, Jeremiah
|
|
2016
|
|
2 |
p. 596-632
|
artikel
|
| 86 |
Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value
|
Ramalingegowda, Santhosh
|
|
2014
|
|
2 |
p. 1009-1045
|
artikel
|
| 87 |
Excess Returns to R&D-Intensive Firms
|
Dennis Chambers
|
|
2002
|
|
2 |
p. 133-158
26 p.
|
artikel
|
| 88 |
Expected economic growth and investment in corporate tax planning
|
Kim, Jaewoo
|
|
|
|
2 |
p. 745-778
|
artikel
|
| 89 |
Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
|
Amiram, Dan
|
|
2018
|
|
2 |
p. 732-783
|
artikel
|
| 90 |
Fishing for excuses and performance evaluation
|
Larmande, Francois
|
|
2014
|
|
2 |
p. 988-1008
|
artikel
|
| 91 |
Flexibility in cash-flow classification under IFRS: determinants and consequences
|
Gordon, Elizabeth A.
|
|
2017
|
|
2 |
p. 839-872
|
artikel
|
| 92 |
Has goodwill accounting gone bad?
|
Li, Kevin K.
|
|
2017
|
|
2 |
p. 964-1003
|
artikel
|
| 93 |
Heterogeneity in expertise in a credence goods setting: evidence from audit partners
|
Aobdia, Daniel
|
|
|
|
2 |
p. 693-729
|
artikel
|
| 94 |
How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
|
Powers, Kathleen
|
|
2016
|
|
2 |
p. 672-710
|
artikel
|
| 95 |
How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts
|
Jong, Abe de
|
|
2013
|
|
2 |
p. 606-627
|
artikel
|
| 96 |
How do most low ETR firms avoid paying taxes?
|
Christensen, Dane M.
|
|
|
|
2 |
p. 570-606
|
artikel
|
| 97 |
Inflation, earnings forecasts, and post-earnings announcement drift
|
Basu, Sudipta
|
|
2009
|
|
2 |
p. 403-440
|
artikel
|
| 98 |
Information Asymmetry, Investment Horizons, and the DualRole of Public Announcements
|
Gilad Livne
|
|
2000
|
|
2 |
p. 127-153
27 p.
|
artikel
|
| 99 |
Information Asymmetry, Investment Horizons, and the Dual Role of Public Announcements
|
Livne, Gilad
|
|
2000
|
|
2 |
p. 127-153
|
artikel
|
| 100 |
Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework
|
Clubb, Colin D. B.
|
|
2012
|
|
2 |
p. 360-385
|
artikel
|
| 101 |
Information suppression in multi-agent contracting
|
Feltham, Gerald A.
|
|
2011
|
|
2 |
p. 254-278
|
artikel
|
| 102 |
Inside the “black box” of private in-house meetings
|
Bowen, Robert M.
|
|
2017
|
|
2 |
p. 487-527
|
artikel
|
| 103 |
Inventory Changes and Future Returns
|
Jacob K. Thomas
|
|
2002
|
|
2 |
p. 163-187
25 p.
|
artikel
|
| 104 |
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions
|
Drake, Katharine D.
|
|
|
|
2 |
p. 533-569
|
artikel
|
| 105 |
Investment Decisions and Managerial Performance Evaluation
|
Reichelstein, Stefan
|
|
1997
|
|
2 |
p. 157-180
|
artikel
|
| 106 |
Investor protection and price informativeness about future earnings: international evidence
|
Haw, In-Mu
|
|
2012
|
|
2 |
p. 389-419
|
artikel
|
| 107 |
Investor relations and IPO performance
|
Chahine, Salim
|
|
|
|
2 |
p. 474-512
|
artikel
|
| 108 |
Investor sophistication and disclosure clienteles
|
Kalay, Alon
|
|
2015
|
|
2 |
p. 976-1011
|
artikel
|
| 109 |
Investor Sophistication and the Mispricing of Accruals
|
Daniel W. Collins
|
|
2003
|
|
2 |
p. 251-276
26 p.
|
artikel
|
| 110 |
Is all disaggregation good for investors? Evidence from earnings announcements
|
Holzman, Eric R.
|
|
|
|
2 |
p. 520-558
|
artikel
|
| 111 |
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
|
Donelson, Dain C.
|
|
|
|
2 |
p. 519-569
|
artikel
|
| 112 |
Is the decline in the value relevance of accounting driven by increased conservatism?
|
Balachandran, Sudhakar
|
|
2010
|
|
2 |
p. 272-301
|
artikel
|
| 113 |
Late for a very important date: financial reporting and audit implications of late 10-K filings
|
Cao, Jian
|
|
2016
|
|
2 |
p. 633-671
|
artikel
|
| 114 |
Legal systems and auditor independence
|
Yu, Hung-Chao
|
|
2011
|
|
2 |
p. 377-411
|
artikel
|
| 115 |
Leverage, excess leverage, and future returns
|
Caskey, Judson
|
|
2011
|
|
2 |
p. 443-471
|
artikel
|
| 116 |
Limited attention and the earnings announcement returns of past stock market winners
|
Aboody, David
|
|
2009
|
|
2 |
p. 317-344
|
artikel
|
| 117 |
Limited attention, statement of cash flow disclosure, and the valuation of accruals
|
Miao, Bin
|
|
2016
|
|
2 |
p. 473-515
|
artikel
|
| 118 |
Management earnings forecast disclosure policy and the cost of equity capital
|
Baginski, Stephen P.
|
|
2011
|
|
2 |
p. 279-321
|
artikel
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