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1

The Accrual Anomaly: International Evidence

Pincus, Morton P.K., Rajgopal, Shivaram, Venkatachalam, Mohan

Journal:

SSRN Electronic Journal

Year:

2003

Language:

english

File:

PDF, 191 KB

english, 2003

2

Market Efficiency and Legal Liability: Some Extensions and an Illustration

Anderson, James A., Pincus, Morton

Journal:

Accounting and Business Research

Year:

1984

Language:

english

File:

PDF, 1.15 MB

english, 1984

3

LEGISLATIVE HISTORY OF THE ALLOWANCE OF LIFO FOR TAX PURPOSES

Journal:

The Accounting Historians Journal

Year:

1989

Language:

english

File:

PDF, 2.23 MB

english, 1989

4

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

Collins, Daniel W., Pincus, Morton, Xie, Hong

Journal:

The Accounting Review

Year:

1999

Language:

english

File:

PDF, 525 KB

english, 1999

5

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Ashbaugh-Skaife, Hollis, Pincus, Morton P.K.

Journal:

SSRN Electronic Journal

Year:

2001

Language:

english

File:

PDF, 87 KB

english, 2001

6

Evidence on Motivations for Downward Earnings Management

Badertscher, Brad, Phillips, John D., Pincus, Morton P.K., Rego, Sonja O.

Journal:

SSRN Electronic Journal

Year:

2009

Language:

english

File:

PDF, 420 KB

english, 2009

7

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Hollis Ashbaugh and Morton Pincus

Journal:

Journal of Accounting Research

Year:

2001

Language:

english

File:

PDF, 461 KB

english, 2001

8

Do Clients’ Enterprise Systems Affect Audit Quality and Efficiency?

Pincus, Morton, Tian, Feng, Wellmeyer, Patricia, Xu, Sean Xin

Journal:

Contemporary Accounting Research

Year:

2017

Language:

english

File:

PDF, 1.37 MB

english, 2017

9

Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO

Nicholas Dopuch and Morton Pincus

Journal:

Journal of Accounting Research

Year:

1988

Language:

english

File:

PDF, 742 KB

english, 1988

10

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Pincus, Morton, Rajgopal, Shivaram

Journal:

The Accounting Review

Year:

2002

Language:

english

File:

PDF, 317 KB

english, 2002

11

Municipal Public Health Engineering

Board, Leonard M., Barron, J. Lloyd, Cary, William H., Connolly, Joel I., Dixon, William J., Fletcher, Alfred H., Hilbert, Morton S., Legg, F. Gardner, Pincus, Sol

Journal:

American Journal of Public Health and the Nations Health

Year:

1947

Language:

english

File:

PDF, 722 KB

english, 1947

12

Information Characteristics of Earnings Announcements and Stock Market Behavior

Journal:

Journal of Accounting Research

Year:

1983

Language:

english

File:

PDF, 1.11 MB

english, 1983

13

Studies on Alternative Measures of Accounting Income || Discussion of The Incremental Information Content of Financial Statement Disclosures: The Case of LIFO Inventory Liquidations

Journal:

Journal of Accounting Research

Year:

1986

Language:

english

File:

PDF, 195 KB

english, 1986

14

Taxable Income and Firm Risk

Dhaliwal, Dan S., Lee, Hye Seung (Grace), Pincus, Morton, Steele, Logan B.

Journal:

Journal of the American Taxation Association

Year:

2017

Language:

english

File:

PDF, 299 KB

english, 2017

15

Tax Implications of Earnings Management Activities: Evidence from Restatements

Badertscher, Brad, Phillips, John D., Pincus, Morton P.K., Rego, Sonja O.

Journal:

SSRN Electronic Journal

Year:

2006

Language:

english

File:

PDF, 262 KB

english, 2006

16

Earnings Management: New Evidence Based On Deferred Tax Expense

Phillips, John D., Pincus, Morton P.K., Rego, Sonja O.

Journal:

SSRN Electronic Journal

Year:

2001

File:

PDF, 119 KB

2001

17

Stock Market Behavior and Tax Rule Changes: The Case of the Disallowance of Certain Interest Deductions Claimed by Banks

Silvia A. Madeo and Morton Pincus

Journal:

The Accounting Review

Year:

1985

Language:

english

File:

PDF, 3.14 MB

english, 1985

18

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Badertscher, Brad, Phillips, John D., Pincus, Morton P.K., Rego, Sonja O.

Journal:

SSRN Electronic Journal

Year:

2008

Language:

english

File:

PDF, 328 KB

english, 2008

19

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Hollis Ashbaugh, Morton Pincus

Journal:

Journal of Accounting Research

Year:

2001

Language:

english

File:

PDF, 155 KB

english, 2001

20

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

Daniel W. Collins, Morton Pincus and Hong Xie

Journal:

The Accounting Review

Year:

1999

Language:

english

File:

PDF, 4.43 MB

english, 1999

21

Earnings Management Strategies and the Trade‐Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Badertscher, Brad A., Phillips, John D., Pincus, Morton, Rego, Sonja Olhoft

Journal:

The Accounting Review

Year:

2009

Language:

english

File:

PDF, 358 KB

english, 2009

22

Earnings Management: New Evidence Based on Deferred Tax Expense

Phillips, John, Pincus, Morton, Rego, Sonja Olhoft

Journal:

The Accounting Review

Year:

2003

Language:

english

File:

PDF, 312 KB

english, 2003

23

Stock price effects of the allowance of LIFO for tax purposes

Journal:

Journal of Accounting and Economics

Year:

1997

Language:

english

File:

PDF, 1.42 MB

english, 1997

24

Mispricing of Book-Tax Differences and the Trading Behavior of Short Sellers and Insiders

Chi, Sabrina S., Pincus, Morton, Teoh, Siew Hong

Journal:

The Accounting Review

Year:

2014

Language:

english

File:

PDF, 393 KB

english, 2014

25

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002

Li, Haidan, Pincus, Morton P.K., Rego, Sonja O.

Journal:

SSRN Electronic Journal

Year:

2003

Language:

english

File:

PDF, 246 KB

english, 2003

26

Internal versus External Equity Funding Sources and Earnings Response Coefficients

Chul W. Park, Morton Pincus

Journal:

Review of Quantitative Finance and Accounting

Year:

2001

Language:

english

File:

PDF, 86 KB

english, 2001

27

The Accrual Anomaly: International Evidence

Pincus, Morton, Rajgopal, Shivaram, Venkatachalam, Mohan

Journal:

The Accounting Review

Year:

2007

Language:

english

File:

PDF, 322 KB

english, 2007

28

Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management

Li, Haidan, Pincus, Morton, Rego, Sonja Olhoft

Journal:

The Journal of Law and Economics

Year:

2008

Language:

english

File:

PDF, 185 KB

english, 2008

29

A Reexamination of the Incremental Information Content of Capital Expenditures

Park, Chul W., Pincus, Morton

Journal:

Journal of Accounting Auditing & Finance

Year:

2003

Language:

english

File:

PDF, 1.23 MB

english, 2003

30

Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital

Dhaliwal, Dan S., Huber, Robert E., Lee, Hye Seung "Grace", Pincus, Morton P.K.

Journal:

SSRN Electronic Journal

Year:

2008

Language:

english

File:

PDF, 382 KB

english, 2008

31

Earnings Management: New Evidence Based on Deferred Tax Expense

John Phillips, Morton Pincus and Sonja Olhoft Rego

Journal:

The Accounting Review

Year:

2003

Language:

english

File:

PDF, 4.29 MB

english, 2003

32

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Rajgopal, Shivaram, Pincus, Morton P.K.

Journal:

SSRN Electronic Journal

Year:

1999

Language:

english

File:

PDF, 223 KB

english, 1999

33

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Morton Pincus and Shivaram Rajgopal

Journal:

The Accounting Review

Year:

2002

Language:

english

File:

PDF, 4.20 MB

english, 2002

34

Stock Price Behavior Associated with Post-1974–75 LIFO Adoptions Announced at Alternative Disclosure Times

Pincus, Morton, Wasley, Charles E.

Journal:

Journal of Accounting Auditing & Finance

Year:

1996

Language:

english

File:

PDF, 1.60 MB

english, 1996

35

The Accrual Anomaly: International Evidence

Morton Pincus, Shivaram Rajgopal and Mohan Venkatachalam

Journal:

The Accounting Review

Year:

2007

Language:

english

File:

PDF, 3.22 MB

english, 2007

36

Earnings Management: New Evidence Based On Deferred Tax Expense

Phillips, John D., Pincus, Morton P.K., Rego, Sonja O.

Journal:

SSRN Electronic Journal

Year:

2001

Language:

english

File:

PDF, 119 KB

english, 2001

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