Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting

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  Año 2015, Vol. 46, Número 1

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    Key takeaways and overarching themes: : A foreward 2014 AOS Conference on Accounting Estimates special issue

    Kamber Hetrick, Mark E. Peecher

    págs. 1-4

    
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    A practitioners perspective: : 2014 AOS Conference on Accounting Estimates

    William Pratt

    págs. 5-7

    
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    The effects of forecast type and performance-based incentives on the quality of management forecasts

    Clara Xiaoling Chen, Kristina M. Rennekamp, Flora H. Zhou

    • Resumen

    págs. 8-18

    
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    Discussion of “The effects of forecast type and performance-based incentives on the quality of management forecasts”

    Jeffrey Hales

    • Resumen

    págs. 19-22

    
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    Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management

    Cory A. Cassell, Linda A. Myers, Timothy A. Seidel

    • Resumen

    págs. 23-38

    
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    The relation between disclosure quality and reporting quality: : A discussion of Cassell, Myers, and Seidel (2015)

    Jennifer Wu Tucker

    • Resumen

    págs. 39-43

    
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    Construal instructions and professional skepticism in evaluating complex estimates

    Jason Tyler Rasso

    • Resumen

    págs. 44-55

    
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    Discussion of construal instructions and professional skepticism in evaluating complex estimates

    Michele L. Frank, Vicky B. Hoffman

    • Resumen

    págs. 56-58

    
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    The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: : The case of accounting estimates

    Yoon Ju Kang, Andrew J. Trotman, Ken T. Trotman

    • Resumen

    págs. 59-76

    
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    Commentary on “The effect of an audit judgment rule on audit committee members’ professional skepticism: : The case of accounting estimates” (Kang, Trotman, and Trotman)

    Sandra C. Vera-Muñoz

    • Resumen

    págs. 77-80

    
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    The impact of risk modeling on the market perception of banks’ estimated fair value gains and losses for financial instruments

    Gauri Bhat, Stephen G. Ryan

    • Resumen

    págs. 81-95

    
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    Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: : A discussion of Bhat and Ryan (2015)

    Ryan P. McDonough, Catherine M. Shakespeare

    • Resumen

    págs. 96-99

    
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    The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship

    Spencer B. Anderson, Jason L. Brown, Leslie Hodder, Patrick E. Hopkins

    • Resumen

    págs. 100-114

    
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    Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship”

    Scott A. Emetta, Mark W. Nelson

    • Resumen

    págs. 115-118