@article {1971206, title = {The Earnings Effects of Marketing Communications Expenditures during Recessions}, journal = {Journal of Advertising}, volume = {40}, year = {2011}, month = {2011}, pages = {5-24}, keywords = {Accounting}, author = {Graham,Roger and Frankenberger,Kristina D} } @article {1971211, title = {Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors}, journal = {Journal of the American Taxation Association}, volume = {33}, year = {2011}, month = {2011}, address = {Sarasota, FL}, abstract = {It is well known that the objectives of financial accounting and tax accounting sometimes conflict, resulting in book-tax differences (BTDs). In this study we test for associations between measures of BTDs and measures of market participants{\textquoteright} uncertainty regarding the information conveyed in financial reports. The measures of market participant uncertainty are: (1) share turnover, (2) analyst forecast dispersion, and (3) stock return variance. We find positive associations between levels and variability of total BTDs and the three measures. After disaggregating BTDs into their permanent and temporary components, we find that both are positively associated with market uncertainty, although the permanent component of BTDs is generally more strongly and consistently associated with measures of uncertainty than is the temporary component. We interpret these results, in part, as indicative of the possible effect of uncertainty contained in BTDs, especially permanent BTDs, on the precision of the information conveyed in the financial statements}, keywords = {Accounting}, author = {Moore,Jared and Comprix,Joseph and Graham,Roger} } @article {1978621, title = {The Earnings Effects of Advertising Expenditures during Recessions}, year = {2009}, month = {2009}, address = {Nantes France}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978646, title = {Economic value analysis, inventory accounting, and the ambitious accounting graduate}, year = {2002}, month = {2002}, address = {Sedona AZ}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978666, title = {The equity method and the value relevance of fair value disclosures}, year = {2001}, month = {2001}, address = {Atlanta GA}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978676, title = {The equity method and the value relevance of fair value disclosures}, year = {2001}, month = {2001}, address = {Winnipeg, Manitoba, Canada}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978691, title = {The equity method and the value relevance of fair value disclosures}, year = {2000}, month = {2000}, address = {Corvallis, OR}, keywords = {Accounting}, author = {Graham,Roger} }