Laureen A. Maines - Publications

Affiliations: 
Business Indiana University, Bloomington, Bloomington, IN, United States 
Area:
Accounting Business Administration, Finance

26 high-probability publications. We are testing a new system for linking publications to authors. You can help! If you notice any inaccuracies, please sign in and mark papers as correct or incorrect matches. If you identify any major omissions or other inaccuracies in the publication list, please let us know.

Year Citation  Score
2017 Erickson D, Hewitt M, Maines LA. Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings The Accounting Review. 92: 137-154. DOI: 10.2308/Accr-51568  0.545
2014 Clor‐Proell SM, Maines LA. The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective Journal of Accounting Research. 52: 671-701. DOI: 10.2139/Ssrn.2391337  0.441
2014 Clor-Proell SM, Maines LA. The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective: the impact of recognition versus disclosure Journal of Accounting Research. 52: 671-701. DOI: 10.1111/1475-679X.12053  0.345
2009 Erickson D, Esplin A, Maines LA. One world - One accounting Business Horizons. 52: 531-537. DOI: 10.1016/J.Bushor.2009.06.006  0.535
2008 Allee KD, Maines LA, Wood DA. Unintended economic implications of financial reporting standards Business Horizons. 51: 371-377. DOI: 10.1016/J.Bushor.2008.05.002  0.35
2008 Maines LA. Spotlight on pensions Business Horizons. 51: 105-111. DOI: 10.1016/J.Bushor.2007.11.001  0.474
2007 Maines LA. Spotlight on principles-based financial reporting Business Horizons. 50: 359-364. DOI: 10.1016/J.Bushor.2007.05.001  0.327
2006 Maines LA, Salamon GL, Sprinkle GB. An Information Economic Perspective on Experimental Research in Accounting Behavioral Research in Accounting. 18: 85-102. DOI: 10.2308/Bria.2006.18.1.85  0.368
2006 Maines LA, Wahlen JM. The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research Accounting Horizons. 20: 399-425. DOI: 10.2308/Acch.2006.20.4.399  0.365
2005 Fisher JG, Maines LA, Peffer SA, Sprinkle GB. An Experimental Investigation of Employer Discretion in Employee Performance Evaluation and Compensation The Accounting Review. 80: 563-583. DOI: 10.2308/Accr.2005.80.2.563  0.315
2004 Hodge FD, Kennedy JJ, Maines LA. Does Search-facilitating Technology Improve the Transparency of Financial Reporting? The Accounting Review. 79: 687-703. DOI: 10.2308/Accr.2004.79.3.687  0.359
2003 Maines LA, Bartov E, Fairfield PM, Hirst DE, Iannaconi TE, Mallett R, Schrand CM, Skinner DJ, Vincent L. Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets Accounting Horizons. 17: 175-185. DOI: 10.2308/Acch.2003.17.2.175  0.326
2003 Maines LA, Bartov E, Beatty AL, Botosan CA, Fairfield PM, Hirst DE, Iannaconi TE, Mallett R, Venkatachalam M, Vincent L. Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues Accounting Horizons. 17: 161-173. DOI: 10.2308/Acch.2003.17.2.161  0.436
2003 Maines LA, Bartov E, Fairfield P, Hirst DE, Iannaconi TE, Mallett R, Schrand CM, Skinner DJ, Vincent L. Evaluating concepts-based vs. rules-based approaches to standard setting Accounting Horizons. 17: 73-89. DOI: 10.2308/Acch.2003.17.1.73  0.392
2003 Maines LA, Bartov E, Fairfield PM, Hirst DE, Iannaconi TE, Mallett R, Schrand CM, Skinner DJ, Vincent L. Evaluation of the FASB's proposed accounting and disclosure requirements for guarantors Accounting Horizons. 17: 51-58. DOI: 10.2308/Acch.2003.17.1.51  0.395
2002 McDaniel L, Martin RD, Maines LA. Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy Accounting Review: a Quarterly Journal of the American Accounting Association. 77: 139-167. DOI: 10.2308/Accr.2002.77.S-1.139  0.34
2002 Fisher JG, Maines LA, Peffer SA, Sprinkle GB. Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance The Accounting Review. 77: 847-865. DOI: 10.2308/Accr.2002.77.4.847  0.337
2002 Maines LA, Bartov E, Fairfield PM, Hirst DE, Iannaconi TE, Mallett R, Schrand CM, Skinner DJ, Vincent L. Recommendations on disclosure of nonfinancial performance measures Accounting Horizons. 16: 353-362. DOI: 10.2308/Acch.2002.16.4.353  0.373
2002 Ryan SG, Herz RH, Iannaconni TE, Maines LA, Palepu K, Schrand CM, Skinner DJ, Vincent L. Reporting fair value interest and value changes on financial instruments Accounting Horizons. 16: 259-267. DOI: 10.2308/Acch.2002.16.3.259  0.318
2002 Ryan SG, Herz RH, Iannaconni TE, Maines LA, Palepu KG, Schrand CM, Skinner DJ, Vincent L. Recommendations on hedge accounting and accounting for transfers of financial instruments Accounting Horizons. 16: 81-93. DOI: 10.2308/Acch.2002.16.1.81  0.345
2001 Ryan SG, Herz RH, Iannaconi TE, Maines LA, Palepu K, Schrand CM, Skinner DJ, Vincent L. Evaluation of the FASB's proposed accounting for financial instruments with characteristics of liabilities, equity, or both Accounting Horizons. 15: 387-400. DOI: 10.2308/Acch.2001.15.4.387  0.321
2001 Ryan SG, Herz RH, Iannaconi TE, Maines LA, Palepu K, Schrand CM, Skinner DJ, Vincent L. SEC auditor independence requirements Accounting Horizons. 15: 373-386. DOI: 10.2308/Acch.2001.15.4.373  0.378
2001 Ryan SG, Herz RH, Iannaconi TE, Maines LA, Palepu KG, Schipper K, Schrand CM, Skinner DJ, Vincent L. Evaluation of the lease accounting proposed in G4+1 special report Accounting Horizons. 15: 289-298. DOI: 10.2308/Acch.2001.15.3.289  0.46
2001 Herz RH, Iannaconi TE, Maines LA, Palepu K, Ryan SG, Schipper K, Schrand CM, Skinner DJ, Vincent L. Equity valuation models and measuring goodwill impairment Accounting Horizons. 15: 161-170. DOI: 10.2308/Acch.2001.15.2.161  0.328
2000 Maines LA, McDaniel LS. Effects of Comprehensive‐Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial‐Statement Presentation Format The Accounting Review. 75: 179-207. DOI: 10.2308/Accr.2000.75.2.179  0.464
1997 Maines LA, McDaniel LS, Stanford MH. Implications of Proposed Segment Reporting Standards for Financial Analysts? Investment Judgments Journal of Accounting Research. 35: 1-24. DOI: 10.2307/2491450  0.319
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