Fair value accounting, earnings management, and the case of bargain purchase gain von Lilien, Steven, Sarath, Bharat, Yan, Yan

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How Fair Values and Accounting Structures Allow Triple-Counting Income: Implications for Standard Setters, Market Participants, and Academics von Bryan, Stephen, Lilien, Steven

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Normal Turbulence or Perfect Storm? Disparity in Fair Value Estimates von Lilien, Steven, Sarath, Bharat, Schrader, Richard

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CEO Stock‐Based Compensation: An Empirical Analysis of Incentive‐Intensity, Relative Mix, and Economic Determinants von Bryan, Stephen, Hwang, LeeSeok, Lilien, Steven

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Countering Opportunism in Structuring and Valuing Transactions: The Case of Securitizations von Bryan, Stephen, Lilien, Steven B., Sarath, Bharat

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CEO Compensation after Deregulation: The Case of Electric Utilities von Bryan, Stephen, Hwang, Lee‐Seok, Lilien, Steven

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Mandated accounting changes and managerial discretion von Balsam, Steven, Haw, In-Mu, Lilien, Steven B.

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Discussion: “Accounting Recognition and the Determinants of Pension Asset Allocation” von Lilien, Steven

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Market Manifestation of Nonpublic Information Prior to Mergers: The Effect of Ownership Structure von Haw, In-Mu, Pastena, Victor S., Lilien, Steven B.

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Overfunded defined benefit pension plan settlements without asset reversions von Haw, In-Hu, Jung, Kooyul, Lilien, Steven B

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The Case of Interest Rate Swaps and Questions for the Pozen Committee von Bryan, Stephen, Lilien, Steven

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The case of interest rate swaps and questions for the Pozen Committee; Why ironclad rules? von Bryan, Stephen, Lilien, Steven

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Managed disclosure and pro forma earnings von Bryan, Stephen, Lilien, Steven

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Making pro formas perform von Bryan, Stephen, Lilien, Steven

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Determinants of intramethod choice in the oil and gas industry von Lilien, Steven, Pastena, Victor

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The financial statement effects of capitalizing operating leases: assessing the impact of the right-of-use model von Bryan, Stephen H, Lilien, Steven, Martin, Dale R

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The Financial Statement Effects of Capitalizing Operating Leases von Bryan, Stephen H, Lilien, Steven, Martin, Dale R

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Curbing Optimism in Managerial Estimates Through Transparent Accounting: The Case of Securitizations von Bryan, Stephen, Lilien, Steven, Sarath, Bharat

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Sunbeam the 'iron curtain': why a dual test for materiality assessment was necessary von Bryan, Stephen, Carmichael, Douglas R, Lilien, Steven

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How the new pension accounting rules affect the Dow 30's financial statements: potential implications for policymakers and equity research analysts von Bryan, Stephen H, Lilien, Steven, Mooney, Jane

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