PUBLICATIONS
"Characteristics of Master's in Accounting Degree Programs,"
(with Thomas Frecka,
),
Issues in Accounting Education, May, 2004, 165-188.
"SFAS No. 106 and Benefit Reductions in Employer-Sponsored Retiree Health Care Plans,"
(with H. Fred Mittelstaedt,
Philip R. Regier),
The Accounting Review, October (4th Quarter/Autumn), 1995, 535-556.
"Bad News and Differential Market Reactions to Announcements of Earlier Quarters Versus Fourth-Quarter Earnings,"
(with Richard R Mendenhall),
Journal of Accounting Research, 1988, 63-86.
"Consistency Exceptions: Materiality Judgments and Audit Firm Structure,"
(with Michael H Morris,
),
The Accounting Review, April (2nd Quarter/Spring), 1988, 237-254.
"Defeasing Discounted Debt: An Economic Analysis,"
(with Linda Lovata,
Kirk Philipich),
Financial Management, April (2nd Quarter/Spring), 1987, 41-45.
"Capitalization of Interest Costs: Security Price Reaction to SFAS No. 34 Disclosures,"
(with Bill D McDonald,
Michael H Morris),
Review of Business and Economic Research, April (2nd Quarter/Spring), 1985, 78-88.
"Pension Accounting and the Balance Sheet: The Potential Effect of the FASB's Preliminary Views,"
(with Michael H Morris),
Journal of Accounting, Auditing and Finance, July (3rd Quarter/Summer), 1984, 41-43.
"The Election to Capitalize Carrying Charges Following ERTA and TEFRA,"
(with Michael H Morris),
The Journal of the American Taxation Association, April (2nd Quarter/Spring), 1984, 60-67.
"Capitalization of Interest, Materiality Judgment Divergence and Users' Information Needs,"
(with Michael H Morris,
James W. Pattillo),
Journal of Business Finance and Accounting, January (1st Quarter/Winter), 1984, 547-555.
"Nonstationarity of Beta and Tests of Market Efficiency,"
(with Bill D McDonald),
Journal of Financial Research, January (1st Quarter/Winter), 1984, 315-322.
"Considerations Driving Interest Rate Assumption Changes,"
(with Michael H Morris,
Greg Niehaus),
Financial Analysts Journal, November, 1983, 13-15.
"Stock Splits and Market Anomalies,"
(with Bill D McDonald),
The Financial Review, November, 1983, 237-256.
"The Materiality Principle: Problems and Possible Solutions,"
(with Michael H Morris,
James W. Pattillo),
Corporate Accounting, July (3rd Quarter/Summer), 1983, 44-51.
"Accounting for Pensions: A Controversial Future,"
(with Michael H Morris),
The Michigan CPA, April (2nd Quarter/Spring), 1983, 23-25.
"Semantics and Capital Market Efficiency,"
Journal of Business Research, March, 1983, 1-20.
"The Decision to Expense Capital Expenditures: 'Carrot' or 'Lemon' for the Small Business,"
(with Michael H Morris),
Journal of Small Business Management, July (3rd Quarter/Summer), 1982, 54-61.
"Energy Property: When to Expense Carrying Charges and/or take the Property Expense Deduction,"
(with Michael H Morris),
Taxes--The Tax Magazine, June, 1982, 467-472.
"Security Price Reaction to Occasional Small Stock Dividends,"
The Financial Review, January (1st Quarter/Winter), 1982, 54-62.
"Stock Splits: The Pros and Cons,"
The American Stock Exchange, 1981.
"Unfunded Pension Liabilities and Investor's Perception of Risk,"
(with Robert S. Kemp, Jr.,
Bill D McDonald),
Issues in Unfunded Pension Liabilities, 1981, 35-61.
"Assimilating Earnings and Split Information--Is the Capital Market Becoming More Efficient?"
(with Stewart L. Brown),
Journal of Financial Economics, September, 1981, 309-315.
"Unfunded Vested Pension Liabilities: The Investor's Dilemma,"
(with Robert S. Kemp, Jr.,
Bill D McDonald),
Employee Benefits Journal, September, 1981, 20-23.
"Capitalizing Interest: A Look at FASB Statement No. 34,"
(with Robert W. Williamson),
The Michigan CPA, September, 1980, 47-52.