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Content
1971, Volume 9, Issue 1
- 73-87 Model For Integrating Sampling Objectives In Auditing
by Ijiri, Y & Kaplan, Rs
- 88-115 Normative Model For Investigation Decisions Involving Multiorigin Cost Variances
by Ozan, T & Dyckman, T
- 116-126 Prediction Model For Convertible Debentures
by Frank, Wg & Weygandt, Jj
- 127-136 Predicting Earnings - Entity Versus Subentity Data
by Kinney, Wr
- 137-149 Income And Capital - Fishers Legacy
by Chambers, Rj
- 150-157 Historical Development Of Internal Control From Earliest Times To End Of Seventeenth Century
by Lee, Ta
- 158-159 Rejoinder To Breakeven Analysis And Capital Budgeting
by Manes, Rp
- 160-164 Alternative To Apb Opinion No 14
by Mcculler.Ld
- 165-170 Earnings Per Share, Stock Prices, And Apb Opinion No 15
by Shank, Jk
- 171-180 Axioms For Historical Cost Valuation
by Wells, Mc
- 181-187 Axioms For Historical Cost Valuation - Reply
by Ijiri, Y
1970, Volume 8, Issue 2
- 159-166 Financial Statement Users Views Of Desirability Of Reporting Current Cost Information
by Brenner, Vc
- 167-177 Estimation Problem In Financial Accounting
by Brief, Rp & Owen, J
- 178-198 Some Decomposition Results For Information Evaluation
by Demski, Js
- 199-216 Relationship Between Accounting And Internal Rate Of Return Measures - Synthesis And An Analysis
by Livingstone, Jl & Salamon, Gl
- 217-231 Tax Allocation For Differences In Original Bases
by Nurnberg, H
- 232-252 Capacity And Operating Variances - Ex Post Approach
by Ronen, J
- 253-259 Note On Income Smoothing In Chemical Industry
by Dascher, Pe & Malcom, Re
- 260-273 Discretionary Accounting Decisions And Income Normalization
by White, Ge
- 282-283 Investigation Of Cost Variances
by Li, Yk
- 284-289 Note On Apb Opinion No 16
by Nelson, K & Strawser, Rh
- 290-292 Change In Budget Pressure And Its Impact On Supervisor Behavior
by Revsine, L
- 293-299 Chronicle Of Events Surrounding Segment Reporting Issue
by Skousen, Kf
1970, Volume 8, Issue 1
- 1-20 Accounting For Managerial Control - Application Of Chance-Constrained Programming
by Gonedes, Nj
- 21-33 Development Of Industrial Accounting - Benthams Contribution
by Hume, Lj
- 34-46 Sequential Models In Probabilistic Depreciation
by Ijiri, Y & Kaplan, Rs
- 47-77 Evaluation Of Liquidity - Analytical Study
by Lemke, Kw
- 78-94 Informational Approach To Aggregation In Financial Statements - Extensions
by Lev, B
- 95-98 Some Problems In Applying An Information Theory Approach To Accounting Aggregation
by Bernhardt, I & Copeland, Rm
- 99-112 Transfer Pricing For Divisional Autonomy
by Ronen, J & Mckinney, G
- 113-117 Classification Schema Of Methods For Reporting Effects Of Resource Price Changes
by Summers, El & Deskins, Jw
- 118-125 Alternative Approach To Predicting Corporate Bond Ratings
by West, Rr
- 126-127 Alternative Approach To Predicting Corporate Bond Ratings - Comment
by Horrigan, Jo
- 128-137 Amortization Of Advertising Expenditures In Financial Statements
by Peles, Y
- 138-140 Net Realizable Value Redefined
by Cadenhead, Gm
- 141-144 Some Recent Trends In Accounting Changes
by Frishkoff, P
- 145-155 3 Contributions To Development Of Accounting Principles Prior To 1930
by Moonitz, M
- 156-158 Error In Accounting Allocations
by Philips, Ge
1969, Volume 7, Issue 2
- 165-182 Linear Programming Approach To Asset Valuation
by Carsberg, B
- 183-187 Linear Programming Approach To Asset Valuation - Reply
by Wright, Fk
- 188-195 Income Manipulation And Purchase-Pooling Choice
by Copeland, Rm & Wojdak, Jf
- 196-203 Empirical Study Of Changes In Accounting Policy
by Cushing, Be
- 204-214 Fallacy Of Depreciation Translation
by Drebin, Ar
- 245-256 Accelerated Depreciation, Tax Allocation, And Cyclical Asset Expenditures Of Large Manufacturing Companies
by Livingstone, Jl
- 257-261 Note On Financial Reporting Of Depreciation And Income Taxes
by Nurnberg, H
- 262-289 Appraising Alternative Methods Of Accounting For Accelerated Tax Depreciation - Relative-Accuracy Approach
by Greenball, Mn
- 290-299 Industry Averages As Targets For Financial Ratios
by Lev, B
- 300-323 Portfolio Theory And Accounting
by Ball, R & Brown, P
- 324-327 Comments On A Measure Of Forecasting Performance
by Barefield, Rm
- 328-331 Note On Return To Straight-Line Depreciation
by Bird, Fa
- 332-338 Breakeven Analysis And Capital Budgeting
by Mitchell, Gb
- 339-345 Note On Job Satisfaction Of Accountants In Large And Small Cpa Firms
by Strawser, Rh & Ivancevich, Jm & Lyon, Hl
- 346-349 More About Leases - Rejoinder To Professor Wolk
by Vatter, Wj
1969, Volume 7, Issue 1
- 1-11 Comparative Simulation Of German And United-States Accounting Principles
by Abel, R
- 12-16 Bias In Accounting Allocations Under Uncertainty
by Brief, Rp & Owen, J
- 17-21 Accelerated Depreciation - Proposed New Method
by Feinschreiber, R
- 22-31 Relevance Of Price-Level Accounting
by Hakansson, Nh
- 32-43 Optimal Investigation Strategies With Imperfect Information
by Kaplan, Rs
- 44-52 Environmental Model For Performance Measurement In Multi-Outlet Businesses
by Kinney, Wr
- 53-89 Extension Of System Of Accounts - Segregation Of Funds And Value
by Rayman, Ra
- 90-95 Valuation Experiment
by Sterling, Rr & Radosevich, R
- 96-115 Predictive Ability Of Alternative Performance Measurement Models
by Demski, Js
- 116-122 Experimental Study Of Impact Of Competitive Pressures On Overhead Allocation Bids
by Barton, Rf
- 123-136 Study Of Predictive Significance Of 2 Income Measures
by Frank, W
- 137-159 Diversified Views About Diversified Companies
by Sprouse, Rt
- 160-162 Note On 2-Sided Shadow Prices
by Strum, Je
- 163-164 Time-Adjusted Depreciation
by Vatter, Wj
1968, Volume 6, Issue 2
- 159-178 Empirical Evaluation Of Accounting Income Numbers
by Ball, R & Brown, P
- 179-192 Market Prices, Financial Ratios, And Prediction Of Failure
by Beaver, Wh
- 193-199 Least Squares Allocation Model
by Brief, Rp & Owen, J
- 200-207 Assessment Of Usefulness Of Current Cost And Price-Level Information By Financial Statement Users
by Estes, Rw
- 208-221 Measurement Of Foreign Income
by Fredrikson, Eb
- 222-236 Measuring Asset Services - Linear Programming Approach
by Wright, Fk
- 237-246 Budget-Induced Pressure And Its Relationship To Supervisory Behavior
by Decoster, Dt & Fertakis, Jp
- 247-261 Aggregation Problem In Financial Statements - Informational Approach
by Lev, B
- 262-269 Accelerated Depreciation And Deferred Tax Allocation
by Voss, Wm
- 270-282 Foundations Of Accounting Measurement
by Bedford, Nm
- 283-283 Incan Contribution To Double-Entry Accounting
by Forrester, Dar
- 284-285 Price Variation Accounting - Rejoinder
by Mathews, R
- 286-286 Correction
by Wolk, Hi
1968, Volume 6, Issue 1
- 1-28 Integrated Evaluation System For Budget Forecasting And Operating Performance With A Classified Budgeting Bibliography
by Ijiri, Y & Kinard, Jc & Putney, Fb
- 29-37 2 General Concepts Of Depreciation
by Johnson, O
- 38-49 Test Application Of Feasibility Of Market Based Measures In Accounting
by Mcdonald, Dl
- 50-57 Note On Installment Reporting Of Income, Profitability, And Fund Flows
by Mehta, Dr & Andrews, Vl
- 58-71 Discounted Cash Flow In Historical Perspective
by Parker, Rh
- 72-85 Observations On Inflation From An Accounting Stance
by Paton, Wa
- 86-97 Relevance
by Shwayder, K
- 98-105 Study Of Importance Of Planning Horizon On Reports Utilizing Discounted Future Cash Flows
by Bailey, Ad & Gray, J
- 106-113 Extent Of Disclosure
by Copeland, Rm & Fredericks, W
- 114-129 Accuracy Of Different Methods Of Accounting For Earnings - Simulation Approach
by Greenball, Mn
- 130-140 Horizons For A Profession - Common Body Knowledge For Certified Public Accountants - Roy,Rh And Macneill,Jh
by Zald, Mn
- 143-148 Some Problems In Applying Mathematical Programming To Opportunity Costing
by Bernhard, Rh
- 149-152 Depreciation Theory And Capital Gains
by Brief, Rp
- 153-157 Accounting For Leases - Further Examination Of Issues
by Wolk, Hi
1968, Volume 6
- 1-17 Auditing Standard Of Consistency
by Neumann, F
- 18-22 Auditing Standard Of Consistency - Discussion
by Keller, Tf
- 23-26 Auditing Standard Of Consistency - Discussion
by Olson, No
- 27-49 Evaluation Of Usefulness To Investors Of Different Accounting Estimators Of Earnings - Simulation Approach
by Greenball, Mn
- 50-53 Evaluation Of Usefulness To Investors Of Different Accounting Estimators Of Earnings - Simulation Approach - Discussion
by Rappaport, A
- 54-58 Evaluation Of Usefulness To Investors Of Different Accounting Estimators Of Earnings - Simulation Approach - Discussion
by Stedry, Ac
- 59-66 Problems In Search Of Solutions Through Research
by Stone, Ml
- 67-92 Information Content Of Annual Earnings Announcements
by Beaver, Wh
- 93-95 Information Content Of Annual Earnings Announcements - Discussion
by Bates, Rj
- 96-100 Information Content Of Annual Earnings Announcements - Discussion
by Davidson, Hj
- 101-116 Income Smoothing
by Copeland, Rm
- 117-119 Income Smoothing - Discussion
by Kirchheimer, Hw
- 122-155 University Cost Structure And Behavior - Empirical Study
by Firmin, Pa & Goodman, Ss & Hendricks, Te & Linn, Jj
- 156-159 University Cost Structure And Behavior - Empirical Study - Discussion
by Bell, He
- 160-165 University Cost Structure And Behavior - Empirical Study - Discussion
by Robinson, Dd
- 166-176 Critical Synthesis Of Conference Papers
by Anton, Hr
1967, Volume 5, Issue 2
- 131-143 Accounting Implications Of Product And Process Start-Ups
by Baloff, N & Kennelly, Jw
- 144-153 Accounting For Debt And Costs Of Liquidity Under Conditions Of Uncertainty
by Bierman, H & Smidt, S
- 154-163 Casting Account
by Hain, Hp
- 164-172 Consequential Approach To Accounting For R And D
by Johnson, O
- 173-179 Evaluation Of Ladelles Theory Of Depreciation
by Wright, Fk
- 180-185 Introduction To Handbook Of Municipal Accounting
by [Anonymous]
- 186-207 Estimating Liability For Unredeemed Stamps
by Davidson, Hj & Neter, J & Petran, As
- 208-214 Accounting Values - Sale Price Versus Replacement Cost
by Baxter, Wt
- 215-220 Price Variation Accounting - Improved Representation
by Chambers, Rj
- 220-220 Correction
by Brief, Rp
- 221-229 Observations On Jensens Experimental Design For Study Of Effects Of Accounting Variations In Decision Making
by Dyckman, Tr
- 230-251 Observations On Jensens Experimental Design For Study Of Effects Of Accounting Variations In Decision Making - Rejoinder
by Jensen, Re
1967, Volume 5, Issue 1
- 1-1 Correction
by Westwick, Ca
- 1-26 Accounting For Linked Loans
by Aharoni, Y & Ophir, T
- 27-38 Late 19th-Century Contribution To Theory Of Depreciation
by Brief, Rp
- 39-50 Value Of Inventories
by Most, Ks
- 51-76 15th And 16th Century Manuscripts On Art Of Bookkeeping
by Yamey, Bs
- 77-94 Accelerated Depreciation, Cyclical Asset Expenditures And Deferred Taxes
by Livingstone, Jl
- 95-112 Statement Of Basic Accounting Theory - Review Article
by Sterling, Rr
- 113-118 Price-Level Controversy - Reply
by Mathews, R
- 119-123 Accounting And Analytical Methods - Comment On Chambers Review
by Mattessich, R
- 124-128 Some Further Reflections On Investment Credit
by Stamp, E
- 129-130 Can Laws Coerce Accounting
by Moonitz, M
1966, Volume 4, Issue 2
- 133-133 Correction
by Moonitz, M
- 133-148 Accounting For Leases
by Vatter, Wj
- 149-154 Business Combinations And Accounting Valuation
by Parker, Wm
- 155-168 Accrual Accounting For Employers Pension Costs
by Moonitz, M & Russ, A
- 169-182 Some Variations In Accounting Practice In England, France, Germany And United-States
by Hatfield, Hr
- 183-212 Measure Of Impact Of Some Foreign Accounting Principles
by Davidson, S & Kohlmeier, Jm
- 213-223 Training For Accountancy Profession In England And Wales
by Bourn, Am
- 224-238 Experimental Design For Study Of Effects Of Accounting Variations In Decision Making
by Jensen, Re
- 239-244 Graphical Treatment Of Gearing
by Westwick, Ca
- 245-252 Wrinkle On An Intellectual Groove
by Winborne, Mg
- 253-259 Reporting Equities In Estate Accounting
by Todd, Kr
- 260-261 Note On Savarys Le-Parfait-Negociant
by Parker, Rh
1966, Volume 4, Issue 1
- 1-15 Contribution Of Leake,Pd To Theory Of Goodwill Valuation
by Carsberg, Bv
- 16-36 Case Of Profitable Bloodhound
by Flower, Jf
- 37-46 Controllership In Egypt
by Abdelkhalik, Ar
- 47-61 Some Reflections On Investment Credit Experience
by Moonitz, M
- 62-67 Accounting Tactics And Theory Of Firm
by Schiff, M
- 68-86 Inventory Calculus
by Drebin, Ar
- 87-100 New Dimension To Breakeven Analysis
by Manes, R
- 101-118 Accounting And Analytical Methods - Mattessich,R
by Chambers, Rj
- 119-120 Predecessor Of Direct Costing
by Nielsen, O
- 121-126 Towards A Theory Of Interim Reports - Modification And An Extension
by Rappaport, A
- 127-130 Managerial Controls Of Accounts Receivable - Comment
by Wright, Fk
- 131-132 Managerial Controls Of Accounts Receivable - Reply
by Benishay, H
1966, Volume 4
- 1-14 Accounting Period Concept And Its Effect On Management Decisions
by Bruns, Wj
- 15-17 Accounting Period Concept And Its Effect On Management Decisions - Discussion
by Miller, He
- 18-20 Accounting Period Concept And Its Effect On Management Decisions - Discussion
by Park, C
- 21-36 Predictive Power Of 1st-Quarter Earnings Reports - Replication
by Green, D & Segall, J
- 37-39 Predictive Power Of 1st-Quarter Earnings Reports - Replication - Discussion
by Holton, Tl
- 40-43 Predictive Power Of 1st-Quarter Earnings Reports - Replication - Discussion
by Welsch, Ga
- 44-62 Determination Of Long-Term Credit Standing With Financial Ratios
by Horrigan, Jo
- 63-66 Determination Of Long-Term Credit Standing With Financial Ratios - Discussion
by Peck, Lg
- 67-70 Determination Of Long-Term Credit Standing With Financial Ratios - Discussion
by West, Rr
- 71-111 Financial Ratios As Predictors Of Failure
by Beaver, Wh
- 112-118 Financial Ratios As Predictors Of Failure - Discussion
by Neter, J
- 119-122 Financial Ratios As Predictors Of Failure - Discussion
by Mears, Pk
- 123-127 Financial Ratios As Predictors Of Failure - Reply
by Beaver, Wh
- 128-151 Audit Recommendations And Management Auditing - Case Study And Some Remarks
by Churchill, Nc
- 152-156 Audit Recommendations And Management Auditing - Case Study And Some Remarks - Discussion
by Mautz, Rk
- 157-159 Audit Recommendations And Management Auditing - Case Study And Some Remarks - Discussion
by Weston, Ft
- 160-176 Professional Responsibilities - Empirical Suggestion
by Devine, C
- 177-180 Professional Responsibilites - Empirical Suggestion - Discussion
by Vance, Ll
- 181-182 Professional Responsibilites - Empirical Suggestion - Discussion
by Davidson, Hj
- 183-191 Accounting Principles - Board And Its Problems
by Trueblood, Rm
- 192-219 Effect Of Alternative Accounting Rules For Nonsubsidiary Investments
by Dopuch, N & Drake, Df
- 220-223 Effect Of Alternative Accounting Rules For Nonsubsidiary Investments - Discussion
by Gordon, Mj
- 224-227 Effect Of Alternative Accounting Rules For Nonsubsidiary Investments - Discussion
by Savoie, Lm
- 228-233 Critical Synthesis Of Conference Papers
by Vatter, Wj
1965, Volume 3, Issue 2
- 167-181 Depreciation And Obsolescence In Current Value Accounting
by Wright, Fk
- 182-191 Opportunity Costing - An Application Of Mathematical-Programming
by Samuels, Jm
- 192-205 On The Case For Dichotomizing Income
by Drake, Df & Dopuch, N
- 206-217 A Set-Theory Approach To Funds-Flow Analysis
by Corcoran, Aw & Kwang, Cw
- 218-227 Cost-Structure And Costing Method - An Empirical-Study
by Langholm, O
- 228-241 Industry Patterns Of Capacity Or Volume Choice - Their Existence And Rationale
by Purdy, Cr
- 242-252 The Price-Level Problem And Some Intellectual Grooves
by Chambers, Rj
- 253-254 General V Specific Price Changes - A Note
by Moonitz, M
- 255-260 Accountancy Training In Scotland
by Mcrae, Tw
- 261-263 Recording Obsolescence - A Note
by Woods, Jh
- 264-265 On The Budget
by L. F. G. De Cazaux
1965, Volume 3, Issue 1
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