Journal of Accounting & Economics 1996: Vol 22 Table of Contents PDF
Preview Journal of Accounting & Economics 1996: Vol 22 Table of Contents
CONTENTS Editorial data Eli Amir and Baruch Lev, Value-relevance of nonfinancial information: The wireless communications industry Terry Shevlin, The value-relevance of nonfinancial information: A dis- cussion Anne Beatty, Sandra Chamberlain, and Joseph Magliolo, An empirical analysis of the economic implications of fair value accounting for invest- ment securities Elizabeth A. Eccher, K. Ramesh, and S. Ramu Thiagarajan, Fair value disclosures by bank holding companies Marcia Millon Cornett, Zabihollah Rezaee, and Hassan Tehranian, An investigation of capital market reactions to pronouncements on fair value accounting Thomas Lys, Abandoning the transactions-based accounting model: Weighing the evidence William H. Beaver and Ellen E. Engel, Discretionary behavior with respect to allowances for loan losses and the behavior of security prices Ron Adiel, Reinsurance and the management of regulatory ratios and taxes in the property—casualty insurance industry Douglas A. Shackelford, Earnings, regulatory capital, and tax manage- ment: Comments K.R. Subramanyam, The pricing of discretionary accruals Eero Kasanen, Juha Kinnunen, and Jyrki Niskanen, Dividend-based earn- ings management: Empirical evidence from Finland Victor L. Bernard and Douglas J. Skinner, What motivates managers’ choice of discretionary accruals? Mohan Venkatachalam, Value-relevance of banks’ derivatives disclosures David Aboody, Market valuation of employee stock options Douglas J. Skinner, Are disclosures about bank derivatives and employee stock options ‘value-relevant’ ? Acknowledgement Call for papers Index COMPLETE VOLUME qn 0165-4101 (199608/12)22:1-3;1-0
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