@article {1971196,
	title = {Decision usefulness of whole-asset operating lease capitalizations},
	journal = {Advances in Accounting},
	volume = {29},
	year = {2013},
	month = {2013},
	keywords = {Accounting},
	author = {Graham,Roger and King,Raymond}
}
@article {1971201,
	title = {Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec},
	journal = {Journal of International Accounting, Auditing and Taxation},
	year = {2012},
	month = {2012},
	abstract = {In this paper, we build on recent studies documenting an economic discount on firms located in the Canadian province of Quebec that seems to be associated with the political risk generated by the Quebec separatist movement (e. g., Graham, Morrill and Morrill, 2005). We use information on firms{\textquoteright} economic activity in the province of Quebec as collected and published by the Quebec business newspaper Les Affaires for the period 1990-2008. We find that variables proxying for extent of operations in Quebec are associated with market-to-book multiples on book value and earnings.},
	keywords = {Accounting},
	author = {Graham,Roger and Morrill,Cameron and Morrill,Janet}
}
@article {1971231,
	title = {Decision usefulness of joint venture reporting methods},
	journal = {Accounting Horizons},
	volume = {17},
	year = {2003},
	month = {2003},
	pages = {123-137},
	abstract = {Depending on the country and circumstances, reporting rules for intercor- porate investments may require the cost method, the equity method, proportionate consolidation, or full consolidation, and may yield dramatically different accounting num- bers. In the post-Enron environment there is a particular focus on investments for which liabilities remain off balance sheet. We compare the information content of alternative accounting treatments for a sample of Canadian firms reporting joint ventures under proportionate consolidation. We restate their financial statements using the equity method, and we compare the information content of the two accounting methods in predicting accounting return on common shareholders{\textquoteright} equity. We find evidence consistent with the view that financial statements prepared under proportionate consolidation provide better predictions of future return on shareholders{\textquoteright} equity than do financial statements prepared under the equity method. We conclude that, for these firms, proportionate consolidation provides information with greater predictive ability and greater relevance than does the equity method.},
	keywords = {Accounting},
	author = {Graham,Roger and King ,Raymond  D. and Morrill,Cameron  K.J.}
}
@article {1971241,
	title = {Do share repurchases harm uninformed shareholders?},
	journal = {Financial Practice and Education},
	year = {2001},
	month = {2001},
	pages = {11-16},
	keywords = {Accounting},
	author = {Graham,Roger and King,Raymond  D.}
}
