Table Of Content

2002 Index ABOODY, DAVID,J . HUGHES, andJ . LIU. “Measuring Value Relevance in a (Possibly) Inefficient Market” AFFLECK-GRAVES, JOHN, C. M. CALLAHAN and N. CHIPALKATTI. “Earnings Predictability, Information Asymmetry, and Market Liquidity” BAGNOLI, MARK, W. KROss, and S. G. WATTS. “The Information in Management's Expected Earnings Report Date: A Day Late, a Penny Short” BAIMAN, STANLEY and M. V. RAJAN. “The Role of Information and Opportunism in the Choice of Buyer-Supplier Relationships” BALSAM, STEVEN, E. BARTOV, and C. MARQUARDT. “Accruals Management, Investot1 Sophistication, and Equity Valuation: Evidence from 10-Q Filings” BANKER, RaAJjIV D., S. DEVARAJ, R. G. SCHROEDER, and K. K. SINHA. “Performance Impact of the Elimination of Direct Labor Variance Reporting: A Field Study” BARRON, ORIE E., D. BYARD, C. KILE, and E. J. RIEDL. “High Technology Intangibles and Analysts’ Forecasts” BARTOV, ELI, see BALSAM, STEVEN BARTOV, ELI, P- MOHANRAM, and C. SEETHAMRAJU. “Valuation of Internet Stocks—An IPO Perspective” BENS, DANIEL. “The Determinants of the Amount of Information Disclosed About Corporate Restructurings” BENS, DANIEL A., V. NAGAR and M. H. WONG. “Real Investment Implications of Employee Stock Option Exercises” BERGER, PHILIP G. see BARTOV, ELI BHOJRAJ, SANJEEV, and C. M. C. LEE. “Who Is My Peer? A Valuation-Based Approach to the Selection of Comparable Firms” BOTOSAN, CHRISTINE A. and M. PLUMLEE. “A Re-examination of Disclosure Level and the Expected Cost of Equity Capital” BRADSHAW, MARK T. and R. G. SLOAN. “GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings BRICKER, ROBERT see CHANDAR, NANDINI BURGSTAHLER, DAVID, see KINNEY, WILLIAM BURGSTAHLER, DAVID, J. JIAMBALVO, and T. SHEVLIN. “Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?” BYARD, DONAL, see BARRON, ORIE E. CALLAHAN, CAROLYN M. see AFFLECK-GRAVES, JOHN CHANDAR, NANDINI, and R. BRICKER. “Incentives, Discretion, and Asset Valuation in Closed-End Mutual Funds” CHANEY, PAUL K. and K. L. PHILIPICH. “Shredded Reputation: The Cost of Audit Failure” CHIPALKATTI, NIRANJAN, see AFFLECK-GRAVI S, J JHN CHRISTENSEN, PETER OVE, J. S. DEMSKI, and H. FRIMOR. “Accounting Policies in Agencies with Moral Hazard and Renegotiation” COLLINS, DANIEL A. see HRIBAR, PAUI CORE, JOHN E. see ENGEL, ELLEN CORE, JOHN and W. Guay. “Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility” DAVIS, ANGELA K. “The Value Relevance of Revenue for Internet Firms” DEFOND, MARK L., K. RAGHUNANDAN, and K. R. SUBRAMANYAM. “Do non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions” DEMERS, ELIZABETH see BARRON, ORIE E. DEMSKI, JOEL S. see CHRISTENSEN, PETER OVE DEVARAJ, SARV, see BANKER, RAJIV D. DICHEY, ILIA D., and D. J. SKINNER. “Large-Sample Evidence on the Debt Covenant Hypothesis” Dutta, SUNIL and X. ZHANG. “Revenue Recognition in a Multiperiod Agency Setting” DUTTA, SUNIL and F. GIGLER. “The Effect of Earnings Forecasts on Earnings Management” DyE, RONALD A. “Classifications Manipulation and Nash Accounting Standards” EAMES, MICHAEL. S. GLOVER, andJ . KENNEDY. “The Association Between Trading Recommendations and Broker-Analysts Earnings Forecasts” EASTON, PETER, G. TAYLOR, P. SHROFF, and T. SOUGIANNIS. “Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment” ENGEL, ELLEN, E. A. GORDON, and R. M. HAYEs. “The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms” ERICKSON, MERLE see RAJGOPAL, SHIVARAM FRIMOR, HANS see CHRISTENSEN, PETER OVE GIGLER, FRANK see DUTTA, SUNII GLOVER, STEVEN M. see EAMES, MICHAEI GORDON, ELIZABETH A. see ENGEL, ELLEN GUAY, WAYNE see BENS, DANIEL A. GUAY, WAYNE see CORE, JOHN HAYES, RACHEL see ENGEL, ELLEN HEALY, PAUL M., S. C. MYERS, and CHRISTOPHER D. HOWE. “R&D Accounting and the Tradeoff Between Relevance and Objectivity” HOWE, CHRISTOPHER D. see HEALY, PAUL M. HRIBAR, PAUL and COLLINS, D. A. “Errors in Estimating Accruals: Implications for Empirical Research” HUGHES, JOHN, see ABOODY, DAVID HUNTON, JAMES E. see TAN, HUN-TONG ITTNER, CHRISTOPHER D., W. N. LANEN, and D. F. LARCKER. “The Association Between Activity-Based Costing and Manufacturing Performance” JIAMBALVO, JAMES, see BURGSTAHLER, DAVID KANODIA, CHANDRA see BAIMAN, STANLEY KASZNIK, RON, and M. F. MCNICHOLS. “Does Meeting Earnings Expectations Matter?” KENNEDY, JANE see EAMES, MICHAEI KIDA, THOMAS see MORENO, KIMBERLY KILE, CHARLES see BARRON, ORIE E. KINNEY, WILLIAM, D. BURGSTAHLER and R. MARTIN. “Earnings Surprise “Materiality” as Measured by Stock Returns” KIRSCHENHEITER, MICHAEL and N. MELUMAD. “Can Big Bath and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?” KOTHA, SURESH see RAJGOPAL, SHIVARAM KROSS, WILLIAM see BAGNOLI, MARK LANDSMAN, WAYNE R. and MAYDEW, EDWARD L. “Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?” LANEN, WILLIAM N. see ITTNER, CHRISTOPHER D. LARCKER, DAVID F., see ITTNER, CHRISTOPHER D. LEE, CHARLES M. C. see BHOJRAJ, SANJEEV LIBBY, ROBERT see TAN, HUN-TONG LIU, JING see ABOODY, DAVID LIU, JING, D. Nissim, andJ . THOMAS. “Equity Valuation Using Multiples” LUNDHOLM, RUSSELL and L. A. MYERS. “Bringing the Future Forward: The Effect of Disclosure on the Return-Earnings Relation” LYNCH, JOHN G., JR. see OWHOSO, VINCENT E. MARQUARDT, CAROL, see BALSAM, STEVEN MARQUARDT, CAROL A. “The Cost of Employee Stock Option Grants: An Empirical Analysis” MARTIN, ROGER see KINNEY, WILLIAM MAYDEW, EDWARD L. see LANDSMAN, WAYNE R. MCNICHOLS, MAUREEN F. see KASZNIK, RON MELUMAD, NAHUM see KIRSCHENHEITER, MICHAEL MENDENHALL, RICHARD R. “How Naive Is the Market’s Use of Firm-specific Earnings Information?” MESSIER, WILLIAM F. JR. see OWHOSO, VINCENT E. MILLER, GREGORY. “Earnings Performance and Discretionary Disclosure” MOHANRAM, PARTHA see BARTOV, ELI MONAHAN, STEVENJ . see DAVIS, ANGELA K. MORENO, KIMBERLY, T. KIDA andJ . F. SMITH. “The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts” MULLER, KARL A. III, and E. J. RIEDL. “External Monitoring of Property Appraisal Estimates and Information Asymmetry” MYERS, LINDA A. see LUNDHOLM, RUSSELI MYERS, STEWART C., see HEALY, PAUL M. MYERS-FRANK, MARY MARGARET. “The Impact of Taxes on Corporate Defined Benefit” NAGAR, VENKY see BENS, DANIEL A. NISSIM, DORON see LIU, JING OWHOSO, VINCENT E., W. F. MESSIER, JR., andJ .G . LYNCH, JR. “Error Detection by Industry Specialized Teams During Sequential Audit Review” PAE, SUIL. “Optimal Disclosure Policy in Oligopoly Markets” PHILIPICH, KIRK L. see CHANEY, PAUL K. PLUMLEE, MARLENE A. see BOTOSAN, CHRISTINE A. RAGHUNANDAN, K. see DEFOND, MARK L. RAJAN, MADHAV V. see BAIMAN, STANLEY RAJGOPAL, SHIVARAM, M. VENKATACHALAM, and S. KOTHA. “Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms” RAMNATH, SUNDARESH. “Investor and Analyst Reactions to Earnings Announcements of Related Firms: An Empirical Analysis” RIEDL, EDWARDJ . see BARRON, ORIE E. RIEDL, EDWARDJ . see MULLER, KARL A. III SAPRA, HARESH. “Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?” SCHROEDER, ROGER G., see BANKER, RAJIV D. SEETHAMRAJU, CHANDRAKANTH see BARTOV, ELI SHACKELFORD, DOUGLAS, and R. E. VERRECCHIA. “Intertemporal Tax Discontinuities” SHEVLIN, TERRY see BURGSTAHLER, DAVID SHROFF, PERVIN see EASTON, PETER SINHA, KINGSHUK K. see BANKER, RAJIV D. SKINNER, DOUGLAS J. see DICHEV, ILIA D. SLOAN, RICHARD G. see BHOJRAJ, SANJEE\ SLOAN, RICHARD G. see BRADSHAW, MARK T. SMITH, JAMES F. see MORENO, KIMBERLY SOUGIANNIS, THEODORE, see EASTON, PETER SUBRAMANYAM, K. R. see DEFOND, MARK L. PAN, HUN-TONG, R. Lippy andJ . E. HUNTON. “Analysts’ Reactions to Earnings Pre-Announcement Strategies” TAYLOR, GARY see EASTON, PETER THOMAS, JACOB see LIU, JING VENKATACHALAM, MOHAN see RAJGOPAL, SHIVARAM VERRECCHIA, ROBERT E. see SHACKELFORD, DOUGLAS WATTS, SUSAN G. see BAGNOLI, MARK WONG, M. H. see BENS, DANIEL A. ZHANG, XIAO-JUN see DUTTA, SUNT