Journal of Accounting and Public Policy

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1989, Volume 8, Issue 1

• 29-55 An empirical investigation of factors affecting the timeliness of reporting by municipalities
  by Dwyer, Peggy D. & Wilson, Earl R. [Downloadable! (restricted)]
• 57-68 Representational faithfulness and economic consequences: Their roles in accounting policy
  by Ingram, Robert W. & Rayburn, Frank R. [Downloadable! (restricted)]
• 69-80 The pragmatic and ethical distinction between two approaches to accounting policy making
  by Ruland, Robert G. [Downloadable! (restricted)]

• 253-260 Accounting data and the economic performance of firms
  by Fisher, Franklin M. [Downloadable! (restricted)]
• 261-266 The usefulness of accounting data in measuring the economic performance of firms
  by Whittington, Geoffrey [Downloadable! (restricted)]
• 267-292 On the validity of accounting rates of return in cross-sectional analysis: Theory, evidence, and implications
  by Salamon, Gerald L. [Downloadable! (restricted)]
• 293-311 Cash recovery rates, accounting rates of return, and the estimation of economic performance
  by Griner, E. H. & Stark, A. W. [Downloadable! (restricted)]
• 313-334 Concentration and profits: A test of the accounting bias hypothesis
  by Connolly, Robert A. & Hirschey, Mark [Downloadable! (restricted)]

• 157-183 Toward understanding the determinants of pension underfunding in the public sector
  by Marks, Barry R. & Raman, K. K. & Wilson, Earl R. [Downloadable! (restricted)]
• 185-200 Do firms pay to pool?: Some empirical evidence
  by Nathan, Kevin [Downloadable! (restricted)]
• 201-249 An historical case study of planning and control under uncertainty: The weapons acquisition process for the U.S. ironclad Monitor
  by Mayer-Sommer, Alan P. [Downloadable! (restricted)]

• 77-96 An assessment of the impact of diagnosis-related group (DRG)-based reimbursement on the technical efficiency of New Jersey hospitals using data envelopment analysis
  by Borden, James P. [Downloadable! (restricted)]
• 97-111 Mergers and the double taxation of corporate income
  by Petruzzi, Christopher R. [Downloadable! (restricted)]
• 113-136 Early withdrawals from individual retirement accounts (IRAs) after the 1986 Tax Reform Act
  by Saftner, Donald V. & O'Neil, Cherie J. [Downloadable! (restricted)]
• 137-154 A perspective on Solomons' quest for credibility in financial reporting
  by Johnson, Steven B. [Downloadable! (restricted)]

• 1-28 Taxpayer behavior in response to taxation: An experimental analysis
  by Swenson, Charles W. [Downloadable! (restricted)]
• 29-42 Financial reporting by multinational enterprises: Accounting policy choice in a developing country
  by Zubaidur Rahman, M. & Scapens, Robert W. [Downloadable! (restricted)]
• 43-63 The association between the adoption of short-term bonus plans and corporate expenditures
  by Waegelein, James F. [Downloadable! (restricted)]
• 65-74 Capital budgeting, public service organizations and UK government policy
  by Lapsley, Irvine [Downloadable! (restricted)]

• 157-167 Population aging: Some accounting considerations
  by Loeb, Stephen E. [Downloadable! (restricted)]
• 169-183 Intergovernmental grants and local needs
  by Giroux, Gary & Wiggins, Casper [Downloadable! (restricted)]
• 185-207 The formation and termination of the Cost Accounting Standards Board: Legislative intervention in accounting standard-setting
  by Davis, Stanley W. & Menon, Krishnagopal [Downloadable! (restricted)]
• 209-217 Some thoughts on "A cost-benefit analysis of accounting for inflation"
  by Stark, A. W. [Downloadable! (restricted)]
• 219-228 A discussion of cost-benefit analysis methodology
  by Espahbodi, Reza & Hendrikson, Harvey [Downloadable! (restricted)]

• 75-85 Accounting infrastructure and economic development
  by Lee, Chi-Wen Jevons [Downloadable! (restricted)]
• 87-113 Bondholder and stockholder reactions to discretionary accounting changes
  by Harrison, Walter Jr. & Grudnitski, Gary [Downloadable! (restricted)]
• 115-137 An empirical assessment of the effects of the investment tax credit legislation on returns to equity securities
  by Ayres, Frances L. [Downloadable! (restricted)]
• 139-153 Earnings variability, firm size, and the information content in management forecasts of annual earnings
  by Cox, Clifford T. [Downloadable! (restricted)]

• 1-8 Accountants' liability and audit failures: When the umpire strikes out
  by Kaplan, Richard L. [Downloadable! (restricted)]
• 9-34 Judicial intervention in accounting behavior: A reevaluation of the nineteenth century experience
  by Reid, Jean Margo [Downloadable! (restricted)]
• 35-57 Lobbying against proposed accounting standards: The case of employers' pension accounting
  by Francis, Jere R. [Downloadable! (restricted)]
• 59-72 Accounting standards and Olson's theory of collective action
  by Lindahl, Frederick W. [Downloadable! (restricted)]

• 217-232 Federal capital expenditures and budget deficits: Gross national product and labor implications
  by Gordon, Lawrence A. & Kleiner, Morris M. & Natarajan, R. [Downloadable! (restricted)]
• 233-250 State audit budgets and market assessments of credit risk
  by Marks, Barry R. & Raman, K. K. [Downloadable! (restricted)]
• 251-265 Auditor changes following big eight mergers with non-big eight audit firms
  by Healy, Paul & Lys, Thomas [Downloadable! (restricted)]
• 267-285 Accounting measures of unfunded pension liabilities and the expected present value of future pension cash flows
  by Selling, Thomas I. & Stickney, Clyde P. [Downloadable! (restricted)]

• 143-165 An economic analysis of competitive bidding for public sector audit engagements
  by Beck, Paul J. & Barefield, Russell M. [Downloadable! (restricted)]
• 167-189 Consolidated versus fund-type accounting statements: The perspectives of constituents
  by Gaffney, Mary Anne [Downloadable! (restricted)]
• 191-214 A value explicit approach for evaluating corporate social performance
  by Wokutch, Richard E. & Fahey, Liam [Downloadable! (restricted)]

• 77-91 The decision to terminate overfunded pension plans
  by Hamdallah, Ahmed El-Sayed & Ruland, William [Downloadable! (restricted)]
• 93-110 Comparison of conventional and adjusted performance measures under simulated price stabilization
  by Sharp, Robert F. [Downloadable! (restricted)]
• 111-140 The impact of nonmonetary performance measures upon budgetary decision making in the public sector
  by Reed, Sarah A. [Downloadable! (restricted)]

• 1-4 Accounting regulation: some further research questions
  by Loeb, Stephen E. [Downloadable! (restricted)]
• 5-19 Accounting licensure, quality, and the "cadillac effect"
  by Young, S. David [Downloadable! (restricted)]
• 21-29 The usefulness of current-cost measures of debt in assessing systematic risk: extending the provisions of SFAS no. 33
  by Mulford, Charles W. [Downloadable! (restricted)]
• 31-55 A cos-benefit analysis of accounting for inflation
  by Espahbodi, Reza & Hendrickson, Harvey [Downloadable! (restricted)]
• 57-74 Diocesan financial disclosure: A quality assessment
  by Rowe, Thomas M. & Giroux, Gary A. [Downloadable! (restricted)]

• 249-249 Accounting and public policy: Theme issues and a call for papers
  by Gordon, Lawrence A. & Loeb, Stephen E. [Downloadable! (restricted)]
• 251-276 The effects of governmental accounting methods on asset-acquisition decisions: A theoretical model and three case studies
  by Sharp, Florence C. [Downloadable! (restricted)]
• 277-300 Traditional and emergent theories of budgeting: An empirical analysis
  by Covaleski, Mark A. & Dirsmith, Mark W. & Jablonsky, Stephen F. [Downloadable! (restricted)]
• 301-316 Governmental budgeting as ex ante financial accounting: The United Kingdom case
  by Pendlebury, Maurice & Jones, Rowan [Downloadable! (restricted)]
• 317-328 Stochastic and nonstochastic determinants of changes in client-industry concentrations for large public-accounting firms
  by Campbell, Terry L. & McNiel, Douglas W. [Downloadable! (restricted)]

• 161-174 The possible new shape of accounting in the United States
  by Chatov, Robert [Downloadable! (restricted)]
• 175-200 Class-action privileges and contingent legal fees: Investor and lawyer incentives to litigate and the effect on audit quality
  by DeJong, Douglas V. [Downloadable! (restricted)]
• 201-223 Cultural influence on corporate and governmental involvement in accounting policy determination in Japan
  by McKinnon, Jill L. & Harrison, Graeme L. [Downloadable! (restricted)]
• 225-231 Inventories, credit transactions, and the marginal effective tax rate
  by Stark, A. W. [Downloadable! (restricted)]
• 233-239 On accounting information and municipal bond interest cost
  by Dhaliwal, Dan S. & Sorensen, Eric H. [Downloadable! (restricted)]
• 241-245 Accounting information and municipal bond interest cost methodological considerations
  by Dhaliwal, Dan S. & Sorensen, Eric H. [Downloadable! (restricted)]

• 83-110 Reimbursement rate setting for Medicaid prescription drugs based on relative efficiencies
  by Capettini, Robert & Dittman, David A. & Morey, Richard C. [Downloadable! (restricted)]
• 111-121 The effects of tax provisions on long-run investment prospects
  by Reichenstein, William R. & Raabe, William A. [Downloadable! (restricted)]
• 123-148 Implications of formal grammars for accounting policy development
  by Stephens, Ray G. & Dillard, Jesse F. & Dennis, David K. [Downloadable! (restricted)]
• 149-157 Pension ratios as "correlates" of municipal pension underfunding
  by Marks, Barry R. & Raman, K. K. [Downloadable! (restricted)]

• 1-12 Comparability: An analytic examination
  by Revsine, Lawrence [Downloadable! (restricted)]
• 13-31 Corporate director liability and monitoring preferences
  by Eichenseher, John W. & Shields, David [Downloadable! (restricted)]
• 33-79 The market for public accounting services: Demand, supply and regulation
  by Benston, George J. [Downloadable! (restricted)]

• 253-257 Public policy implications of financial information requirements under the national labor relations act
  by Kleiner, Morris M. [Downloadable! (restricted)]
• 259-292 Accounting and budgeting systems: The issue of congruency
  by Gordon, Lawrence A. & Sellers, Fred E. [Downloadable! (restricted)]
• 293-310 A fundamental flaw of debt limitations for state and local governments
  by Granof, Michael H. [Downloadable! (restricted)]
• 311-323 Code of ethics: The professional catch 22
  by Beach, John E. [Downloadable! (restricted)]

• 165-183 Institutional legitimacy and the FASB
  by Johnson, Steven B. & Solomons, David [Downloadable! (restricted)]
• 185-197 Company size and the issue of quarterly segment reporting
  by Silhan, Peter A. [Downloadable! (restricted)]
• 199-221 A suggested classification for social accounting research
  by Mathews, M. R. [Downloadable! (restricted)]
• 223-237 Duty, obligation, and responsibility in accounting policy making
  by Ruland, Robert G. [Downloadable! (restricted)]
• 239-248 "Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation": A comment
  by Parkinson, J. M. [Downloadable! (restricted)]
• 249-250 "Economic, political and civil indicators and reporting and disclosure adequacy: Empirical investigation": A reply
  by Belkaoui, Ahmed [Downloadable! (restricted)]

• 81-89 Federal capital investment policy: A role for accounting
  by Heuer, Mark A. [Downloadable! (restricted)]
• 91-106 The role of generally accepted reporting methods in the public sector: An empirical test
  by Baber, William R. & Sen, Pradyot K. [Downloadable! (restricted)]
• 107-122 State regulation of accounting practices and municipal borrowing costs
  by Benson, Earl D. & Marks, Barry R. & Raman, K. K. [Downloadable! (restricted)]
• 123-137 The costs of complying with a government data collection program: the FTC's Line of Business Report
  by Benston, George J. [Downloadable! (restricted)]
• 139-162 An empirical examination of capital expenditure in the health sector
  by Covaleski, Mark A. & Davis, Charles J. [Downloadable! (restricted)]

• 1-8 Codes of ethics and self-regulation for non-public accountants: A public policy perspective
  by Loeb, Stephen E. [Downloadable! (restricted)]
• 9-28 Accounting information and municipal bond net interest cost: An empirical evaluation
  by Apostolou, Nicholas G. & Reeve, James M. & Giroux, Gary A. [Downloadable! (restricted)]
• 29-38 Tax reform: Analyzing a comprehensive income tax
  by Robinson, John R. [Downloadable! (restricted)]
• 39-54 Consumer deposit demand, interest rate differentials, and public welfare
  by Edmister, Robert O. & Merriken, Harry E. [Downloadable! (restricted)]
• 55-74 Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory
  by Tinker, Anthony [Downloadable! (restricted)]
• 75-78 A comment on: "Effective corporate tax rates"
  by Bernard, Victor L. [Downloadable! (restricted)]

• 225-237 Core theory and uniformity in accounting: Rationalizing the accounting rulemaker
  by Aivazian, Varouj A. & Callen, Jeffrey L. [Downloadable! (restricted)]
• 239-262 The perceived instability of tax legislation and its effect on consumption-investment decisions
  by Halperin, Robert [Downloadable! (restricted)]
• 263-280 Discovering an accountant's tax accrual workpapers: Should auditors join the priveleged few?
  by Volz, William H. [Downloadable! (restricted)]
• 281-288 A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers
  by Leete, Burt A. [Downloadable! (restricted)]
• 289-307 Failure prediction: Sensitivity of classification accuracy to alternative statistical methods and variable sets
  by Hamer, Michelle M. [Downloadable! (restricted)]

• 143-146 Accounting and public policy
  by Havens, Harry S. [Downloadable! (restricted)]
• 147-165 Municipal bond market recognition of pension reporting practices
  by Copeland, Ronald M. & Ingram, Robert W. [Downloadable! (restricted)]
• 167-187 The investment tax credit in capital replacement: A simulation
  by Hawkins, C. A. & Leggett, D. N. [Downloadable! (restricted)]
• 189-205 The economic rationale for the nature and extent of corporate financial disclosure regulation: A critical assessment
  by Cooper, Kerry & Keim, Gerald D. [Downloadable! (restricted)]
• 207-219 Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation
  by Belkaoui, Ahmed [Downloadable! (restricted)]

• 75-81 On the accountability-based conceptual framework of accounting
  by Ijiri, Yuji [Downloadable! (restricted)]
• 83-98 Utilization of SFAS No. 14 disclosures in assessing operating risk
  by Dhaliwal, Dan S. & Mboya, Fratern M. & Barefield, Russell M. [Downloadable! (restricted)]
• 99-114 Integrating human resource accounting into the public policy process: An illustration
  by Euske, K. J. & Rock, C. Jr. [Downloadable! (restricted)]
• 115-131 Industry, market structure, and the informational content of financial statements
  by Zeghal, Daniel [Downloadable! (restricted)]
• 133-140 Where have all the deep discounts gone?
  by Greer, Willis Jr. [Downloadable! (restricted)]

• 1-4 Federal capital investments and public policy : The budgeting link
  by Gordon, Lawrence A. [Downloadable! (restricted)]
• 5-17 The importance of state accounting practices for creditor decisions
  by Ingram, Robert W. [Downloadable! (restricted)]
• 19-42 Simple theories for complex processes: Accounting policy and the market for myopia
  by Lowe, E. A. & Puxty, A. G. & Laughlin, R. C. [Downloadable! (restricted)]
• 43-62 Auditor independence and nonaudit services : Director views and their policy implications
  by Pany, Kurt & Reckers, P. M. J. [Downloadable! (restricted)]
• 63-72 Systematic risk and the theory of the firm : A reexamination
  by Goldenberg, David H. & Chiang, Raymond [Downloadable! (restricted)]

• 1-3 Accounting and public policy
  by Gordon, Lawrence A. & Loeb, Stephen E. [Downloadable! (restricted)]
• 5-17 An analysis of the role of accounting standards for enhancing corporate governance and social responsibility
  by Benston, George J. [Downloadable! (restricted)]
• 19-32 Strategic behavior and regulation research in accounting
  by Amershi, Amin H. & Demski, Joel S. & Wolfson, Mark A. [Downloadable! (restricted)]
• 33-57 Disclosure regulation and public policy a sociohistorical reappraisal
  by Merino, Barbara Dubis & Neimark, Marilyn Dale [Downloadable! (restricted)]
• 59-77 The effectiveness of electric utility price regulation in the 1970s a stochastic dominance analysis
  by Aharony, Joseph & Falk, Haim [Downloadable! (restricted)]

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