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Collier, P. , Leech, S. , & Sutton, S. G. (2000). The effect of experience and complexity on order and recency bias in decision making by professional accountants. Accounting and Finance, 40, 109–134. Ashton, R. B. (1990). Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. ), 148–180. , & Karcher, J. (2001). Research misconduct in accounting literature: A survey of the most prolific researchers’ actions and beliefs. Abacus, 37, 26–54.

Empirical research suggests that placement of the stock-option expense within the financial statements, whether in the income statement or only in the footnotes, makes little difference to investors (Balsam, Bartov, & Yin, 2004). Prior studies examining stock price reaction to footnote disclosure regarding pensions and post-retirement benefits, however, found that footnote disclosures do have informational content (Barth, 1991; Choi, Collins, & Johnson, 1997). These findings corroborate the efficient market hypothesis, which implies that once information is disclosed investors knowingly incorporate that information into their investment decisionmaking.

1988). Analysts’ forecasts as earnings expectations. Journal of Accounting and Economics, 10, 53–83. O’Neil, C. , & Samelson, D. P. (2001). Behavioral research in taxation: Recent advances and future prospects. Advances in Accounting Behavioral Research, 4, 103–139. Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3, 91–102. , & Cullen, J. (2004). Disembedding the supply chain: Institutionalized reflexivity and inter-firm accounting. Accounting, Organizations and Society, 29, 73–92.

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