| The Journal of Accounting and Economics 1996 |
| Title | Subject | Authors |
|---|
| Abandoning the transactions-based accounting model: weighing the evidence. (implications of fair value accounting on the banking industry) | Business | Lys, Thomas |
| A field study of the impact of a performance-based incentive plan. | Business | Banker, Rajiv D., Potter, Gordon, Lee, Seok-Young |
| An empirical analysis of the economic implications of fair value accounting for investment securities. (effects of the adoption of the Statement of Financial Accounting Standards (SFAS) 115 on the security returns of bank holding and insurance companies) | Business | Magliolo, Joseph, Beatty, Anne, Chamberlain, Sandra |
| An investigation of capital market reactions to pronouncements on fair value accounting. | Business | Tehranian, Hassan, Cornett, Marcia Millon, Rezaee, Zabihollah |
| Are disclosures about bank derivatives and employee stock options 'value-relevant?' (response to articles by Venkatachalam, p.327 and Aboody, p.357, in this issue) | Business | Skinner, Douglas J. |
| CEO compensation: the role of individual performance evaluation. | Business | Bushman, Robert M., Smith, Abbie, Indjejikian, Raffi J. |
| Corporate responses to segment disclosure requirements. | Business | Nagarajan, Nandu J., Sridhar, Sri S. |
| Differential tax benefits and the pension reversion decision. | Business | Clinch, Greg, Shibano, Toshi |
| Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. | Business | Beaver, William H., Engel, Ellen E. |
| Dividend-based earnings management: empirical evidence from Finland. | Business | Kasanen, Eero, Niskanen, Jyrki, Kinnunen, Juha |
| Earnings, regulator capital, and tax management: comments. (response to articles in this issue by William Beaver/Ellen Engel, p. 177: and Ron Adiel, p. 207) | Business | Shackleford, Douglas A. |
| Employee stock option exercises: an empirical analysis. | Business | Lang, Mark, Huddart, Steve |
| Estimating earnings response coefficients: pooled versus firm-specific models. | Business | Wasley, Charles E., Teets, Walter R. |
| Fair value disclosures by bank holding companies. (implications of the SFAS 107 on bank holding companies) | Business | Ramesh, K., Thiagarajan, S. Ramu, Eccher, Elizabeth A. |
| How naive is the stock market's use of earnings information? | Business | Ball, Ray, Bartov, Eli |
| Investment opportunities and the structure of executive compensation. | Business | Baber, William R., Janakiraman, Surya N., Kang, Sok-Hyon |
| Managing interacting accounting measures to meet multiple objectives: a study of LIFO firms. (last in, first out accounting) | Business | Shevlin, Terry, Moyer, Susan E., Hunt, Alister |
| Market valuation of employee stock options. | Business | Aboody, David |
| Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry. | Business | Adiel, Ron |
| Self-serving behavior in managers' discretionary information disclosure decisions. | Business | Lewellen, Wilbur G., Park, Taewoo, Ro, Byung T. |
| The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP. (generally accepted accounting principles) | Business | |
| The capitalization, amortization, and value-relevance of R&D. | Business | Lev, Baruch, Sougiannis, Theodore |
| The influence of risk diversification on the early exercise of employee stock options by executive officers. | Business | Shevlin, Terry, Matsunaga, Steve, Hemmer, Thomas |
| The pricing of discretionary accruals. | Business | Subramanyan, K.R. |
| The value-relevance of nonfinancial information: a discussion. (response to article by Eli Amir & Baruch Lev in this issue, p.3) | Business | Shevlin, Terry |
| Value-relevance of banks' derivatives disclosures. | Business | Venkatachalam, Mohan |
| Value-relevance of non-financial information: the wireless communications industry. (investment indicators for investors in the cellular telephone industry) | Business | Lev, Baruch, Amir, Eli |
| What motivates manager's choice of discretionary accruals? (response to articles by K.R. Subramanyan, p.249, and by Kasanen, Kinnunen and Niskanen, p.283, in this issue) | Business | Bernard, Victor L., Skinner, Douglas J. |
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