Ausgabe 2-3/2006
Special Issue on Earnings Measurement and Performance Reporting
Inhalt (13 Artikel)
Which approach to accounting for employee stock options best reflects market pricing?
Wayne R. Landsman, Ken V. Peasnell, Peter F. Pope, Shu Yeh
The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
Patricia M. Dechow, Weili Ge
Original Paper
Performance, Growth and Earnings Management
Chi-Wen Jevons Lee, Laura Yue Li, Heng Yue
Divisional performance measurement and transfer pricing for intangible assets
Nicole Bastian Johnson
Feedback loops, fair value accounting and correlated investments
Robert J. Bloomfield, Mark W. Nelson, Steven D. Smith