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Content
September 2009, Volume 14, Issue 2
- 204-236 Are special items informative about future profit margins?
by Patricia M. Fairfield & Karen A. Kitching & Vicki Wei Tang - 237-245 Discussion of "Are special items informative about future profit margins?"
by Richard Frankel - 246-259 On the relation between expected returns and implied cost of capital
by John Hughes & Jing Liu & Jun Liu - 260-268 Discussion of “on the relation between expected returns and implied cost of capital”
by Richard A. Lambert - 269-306 Explicit relative performance evaluation in performance-vested equity grants
by Mary Ellen Carter & Christopher D. Ittner & Sarah L. C. Zechman - 307-313 Discussion of “Explicit relative performance evaluation in performance-vested equity grants”
by Fabrizio Ferri - 314-348 Dynamic performance measurement with intangible assets
by Carlos Corona - 349-357 Discussion of “Dynamic performance measurement with intangible assets”
by Sunil Dutta - 358-391 Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts?
by Andrew C. Call & Shuping Chen & Yen H. Tong - 392-400 Discussion of “Are earnings forecasts more accurate when accompanied by cash flow forecasts?”
by Reuven Lehavy - 401-439 The robustness of the Sarbanes Oxley effect on the U.S. capital market
by Bowe Hansen & Grace Pownall & Xue Wang - 440-452 Discussion of “The robustness of the Sabarnes Oxley effect on the U.S. capital market”
by Trevor S. Harris
March 2009, Volume 14, Issue 1
- 1-30 What drives the increased informativeness of earnings announcements over time?
by Daniel W. Collins & Oliver Zhen Li & Hong Xie - 31-62 How does the corporate bond market value capital investments and accruals?
by Sanjeev Bhojraj & Bhaskaran Swaminathan - 63-87 Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions
by Kendall O. Bowlin & Jeffrey Hales & Steven J. Kachelmeier - 88-122 Publicly traded versus privately held: implications for conditional conservatism in bank accounting
by D. Craig Nichols & James M. Wahlen & Matthew M. Wieland - 123-160 Tightening credit standards: the role of accounting quality
by Philippe Jorion & Charles Shi & Sanjian Zhang - 161-201 Accounting conservatism and corporate governance
by Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva
December 2008, Volume 13, Issue 4
- 419-451 Rewriting earnings history
by Baruch Lev & Stephen G. Ryan & Min Wu - 452-478 Tax incentives for inefficient executive pay and reward for luck
by Robert F. Göx - 479-511 Does acquirer cash level predict post-acquisition returns?
by Derek K. Oler - 512-550 The relevance of quantifiable audit qualifications in the valuation of IPOs
by Dimitrios C. Ghicas & Afroditi Papadaki & Georgia Siougle & Theodore Sougiannis - 551-570 Are executive stock option exercises driven by private information?
by David Aboody & John Hughes & Jing Liu & Wei Su - 571-597 Investor reactions to derivative use and outcomes
by Lisa Koonce & Marlys Gascho Lipe & Mary Lea McAnally
September 2008, Volume 13, Issue 2
- 167-167 Editorial
by Stanley Baiman - 168-205 Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
by Ray Ball & Ashok Robin & Gil Sadka - 206-215 Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”
by Steven J. Monahan - 216-251 Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences
by David Aboody & Ron Kasznik - 252-265 Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences”
by Terry Shevlin - 266-291 On the relation between predictable market returns and predictable analyst forecast errors
by John Hughes & Jing Liu & Wei Su - 292-294 Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”
by Gerald T. Garvey - 295-318 Evidence of differing market responses to beating analysts’ targets through tax expense decreases
by Cristi A. Gleason & Lillian F. Mills - 319-326 Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”
by Theodore E. Christensen - 327-361 Investor recognition and stock returns
by Reuven Lehavy & Richard G. Sloan - 362-368 Discussion of “Investor recognition and stock returns”
by Eli Bartov - 369-410 Inventory policy, accruals quality and information risk
by Gopal V. Krishnan & Bin Srinidhi & Lixin (Nancy) Su - 411-417 Discussion of “inventory policy, accruals quality and information risk”
by Per Olsson
March 2008, Volume 13, Issue 1
- 1-21 Voluntary disclosure of accruals in earnings press releases and the pricing of accruals
by Shai Levi - 23-54 An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
by Henock Louis & Dahlia Robinson & Andrew Sbaraglia - 55-86 The hiring of accounting and finance officers from audit firms: how did the market react?
by Marshall A. Geiger & Clive S. Lennox & David S. North - 87-118 GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants
by Richard Frankel & Chandra Seethamraju & Tzachi Zach - 119-139 Performance measurement manipulation: cherry-picking what to correct
by Anil Arya & Jonathan Glover - 141-165 Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002
by Jacqueline S. Hammersley & Linda A. Myers & Catherine Shakespeare
December 2007, Volume 12, Issue 4
- 487-523 Economic consequences of financial reporting changes: diluted EPS and contingent convertible securities
by Carol A. Marquardt & Christine I. Wiedman - 525-556 An alternative interpretation of the discontinuity in earnings distributions
by William H. Beaver & Maureen F. McNichols & Karen K. Nelson - 557-593 An evaluation of SFAS No. 130 comprehensive income disclosures
by Dennis Chambers & Thomas J. Linsmeier & Catherine Shakespeare & Theodore Sougiannis - 595-622 Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings
by Young-Soo Choi & Stephen Lin & Martin Walker & Steven Young - 623-657 Financial statement effects of adopting international accounting standards: the case of Germany
by Mingyi Hung & K. R. Subramanyam - 659-690 Make or buy new technology: The role of CEO compensation contract in a firm’s route to innovation
by Yanfeng Xue
September 2007, Volume 12, Issue 2
- 181-181 Editorial
by Stanley Baiman - 183-215 Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies
by Christopher S. Armstrong & Antonio Dávila & George Foster & John R. M. Hand - 217-225 Discussion of “biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies”
by Elizabeth Anne Demers - 227-256 Using accounting information for consumption planning and equity valuation
by Kenton K. Yee - 257-269 Discussion of “Using accounting information for consumption planning and equity valuation”
by Peter Ove Christensen - 271-303 Another look at GAAP versus the Street: an empirical assessment of measurement error bias
by Daniel A. Cohen & Rebecca N. Hann & Maria Ogneva - 305-321 Discussion of “another look at GAAP versus the Street: an empirical assessment of measurement error bias”
by Theodore E. Christensen - 323-323 Conservatism, growth, and return on investment
by Madhav V. Rajan & Stefan Reichelstein & Mark T. Soliman - 325-370 Conservatism, growth, and return on investment
by Madhav V. Rajan & Stefan Reichelstein & Mark T. Soliman - 371-376 Discussion of “Conservatism, growth and return on investment”
by Froystein Gjesdal - 377-419 Investor protection and analysts’ cash flow forecasts around the world
by Mark L. DeFond & Mingyi Hung - 421-441 Discussion of investor protection and analysts’ cash flow forecasts around the world
by Luzi Hail - 443-477 How disclosure quality affects the level of information asymmetry
by Stephen Brown & Stephen A. Hillegeist - 479-485 Discussion of “How disclosure quality affects the level of information asymmetry”
by Yonca Ertimur
March 2007, Volume 12, Issue 1
- 1-22 Performance measurement for investment decisions under capital constraints
by Alwine Mohnen & Moshe Bareket - 23-59 Underwriter choice and earnings management: evidence from seasoned equity offerings
by Hoje Jo & Yongtae Kim & Myung Seok Park - 61-93 Valuation of loss firms in a knowledge-based economy
by Masako Darrough & Jianming Ye - 95-124 Asymmetric timeliness tests of accounting conservatism
by J. Richard Dietrich & Karl A. Muller & Edward J. Riedl - 125-153 Demand for the truth in principal–agent relationships
by Joshua Ronen & Varda (Lewinstein) Yaari - 155-179 Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs
by Eli Bartov & Partha Mohanram & Doron Nissim
December 2006, Volume 11, Issue 4
- 429-461 Do firms understate stock option-based compensation expense disclosed under SFAS 123?
by David Aboody & Mary E. Barth & Ron Kasznik - 463-493 Governance structure and the weighting of performance measures in CEO compensation
by Antonio Davila & Fernando Penalva - 495-523 Disclosure of fees paid to auditors and the market valuation of earnings surprises
by Jere R. Francis & Bin Ke - 525-548 Organized labor and information asymmetry in the financial markets
by Gilles Hilary - 549-574 SEC interventions and the frequency and usefulness of non-GAAP financial measures
by Ana Marques - 575-598 Trading incentives to meet the analyst forecast
by Sarah McVay & Venky Nagar & Vicki Wei Tang
September 2006, Volume 11, Issue 2
- 157-157 Editorial
by Stephen Penman - 159-189 Over-investment of free cash flow
by Scott Richardson - 191-202 Discussion of “Overinvestment of free cash flow”
by Daniel Bergstresser - 203-245 Which approach to accounting for employee stock options best reflects market pricing?
by Wayne R. Landsman & Ken V. Peasnell & Peter F. Pope & Shu Yeh - 247-251 Discussion of “Which approach to accounting for employee stock options best reflects market pricing?”
by David Aboody - 253-296 The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
by Patricia M. Dechow & Weili Ge - 297-303 Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”
by Patricia M. Fairfield - 305-334 Performance, Growth and Earnings Management
by Chi-Wen Jevons Lee & Laura Yue Li & Heng Yue - 335-337 Discussion of “Performance, growth and earnings management”
by Venky Nagar - 339-365 Divisional performance measurement and transfer pricing for intangible assets
by Nicole Bastian Johnson - 367-376 Discussion of “Divisional performance measurement and transfer pricing for intangible assets”
by Tim Baldenius - 377-416 Feedback loops, fair value accounting and correlated investments
by Robert J. Bloomfield & Mark W. Nelson & Steven D. Smith - 417-427 Discussion of “Feedback loops, fair value accounting and correlated investments”
by Lisa Koonce
March 2006, Volume 11, Issue 1
- 5-19 Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure
by William R. Baber & Shuping Chen & Sok-Hyon Kang - 21-48 A Political–economic Analysis of Auditor Reporting and Auditor Switches
by K. Hung Chan & Kenny Z. Lin & Phyllis Lai-lan Mo - 49-70 Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading?
by John E. Core & Wayne R. Guay & Scott A. Richardson & Rodrigo S. Verdi - 71-90 Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements
by Hemang Desai & Srinivasan Krishnamurthy & Kumar Venkataraman - 91-117 The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms
by Michael L. Ettredge & Soo Young Kwon & David B. Smith & Mary S. Stone - 119-154 Venture-backed Private Equity Valuation and Financial Statement Information
by Chris Armstrong & Antonio Davila & George Foster
December 2005, Volume 10, Issue 4
- 387-407 Earnings Components, Accounting Bias and Equity Valuation
by Peter F. Pope & Pengguo Wang - 409-429 Empirical Tests of the Feltham–Ohlson (1995) Model
by Jeffrey L. Callen & Dan Segal - 431-464 Bonuses and Non-Public Information in Publicly Traded Firms
by Rachel M. Hayes & Scott Schaefer - 465-496 Abnormal Returns from Predicting Earnings Thresholds
by Lynn Rees - 497-525 Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance
by Rowland K. Atiase & Haidan Li & Somchai Supattarakul & Senyo Tse - 527-552 Accrual Accounting for Performance Evaluation
by Sunil Dutta & Stefan Reichelstein
September 2005, Volume 10, Issue 2
- 131-131 Editorial
by Stephen Penman - 133-170 Separating Winners from Losers among LowBook-to-Market Stocks using Financial Statement Analysis
by Partha S. Mohanram - 171-184 Discussion of “Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis”
by Joseph D. Piotroski - 185-221 Information Uncertainty and Expected Returns
by Guohua Jiang & Charles M. C. Lee & Yi Zhang - 223-226 Discussion of “Information Uncertainty and Expected Returns”
by Paul Schultz - 227-260 Conservatism, Growth and the Role of Accounting Numbers in the Fundamental Analysis Process
by Steven J. Monahan - 261-267 Discussion of “Conservatism, Growth and the Role of Accounting Numbers in Fundamental Analysis Process”
by Xiao-Jun Zhang - 269-309 Conditional and Unconditional Conservatism:Concepts and Modeling
by William H. Beaver & Stephen G. Ryan - 311-321 Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”
by Sudipta Basu - 323-347 On Accounting-Based Valuation Formulae
by James A. Ohlson - 349-365 Expected EPS and EPS Growth as Determinantsof Value
by James A. Ohlson & Beate E. Juettner-Nauroth - 367-378 Discussion of “On Accounting-Based Valuation Formulae” and “Expected EPS and EPS Growthas Determinants of Value”
by Stephen H. Penman
March 2005, Volume 10, Issue 1
- 5-31 The Role of Analysts’ Forecasts in Accounting-Based Valuation: A Critical Evaluation
by Qiang Cheng - 33-57 Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients
by Aloke Ghosh & Zhaoyang Gu & Prem C. Jain - 59-92 Auditor Size, Market Segmentation and Litigation Patterns: A Theoretical Analysis
by Sasson Bar-Yosef & Bharat Sarath - 93-122 Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy
by William H. Beaver & Maureen F. McNichols & Jung-Wu Rhie
December 2004, Volume 9, Issue 4
- 375-398 Residual Income Valuation: Are Inflation Adjustments Necessary?
by John O’Hanlon & Ken Peasnell - 399-417 The Disciplining Role of Accounting in the Long-Run
by Anil Arya & Jonathan Glover & Brian Mittendorf & Li Zhang - 419-441 Accounting-Based Valuation with Changing Interest Rates
by Dan Gode & James Ohlson - 443-464 The Relevance of Non-financial Performance Measures for CEO Compensation: Evidence from the Airline Industry
by Antonio Davila & Mohan Venkatachalam - 465-493 Going-Public and the Influence of Disclosure Environments
by Teye Marra & Jeroen Suijs - 495-521 Accounting Conservatism and the Relation Between Returns and Accounting Data
by Peter Easton & Jinhan Pae
June 2004, Volume 9, Issue 2
- 149-188 The Role of Expectations in Explaining the Cross-Section of Stock Returns
by Tom Copeland & Aaron Dolgoff & Alberto Moel - 189-196 Discussion of “The Role of Expectations in Explaining the Cross-Section of Stock Returns”
by Jing Liu - 197-228 Implied Equity Duration: A New Measure of Equity Risk
by Patricia M. Dechow & Richard G. Sloan & Mark T. Soliman - 229-231 Discussion of “Implied Equity Duration: A New Measure of Equity Risk”
by Pedro Santa-clara - 233-259 The Role of Information Precision in Determining the Cost of Equity Capital
by Christine A. Botosan & Marlene A. Plumlee & Yuan Xie - 261-264 Discussion of “The Role of Information Precision in Determining Cost of Equity Capital”
by Michael Williams - 265-294 How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time
by Chi-chun Liu & Stephen G. Ryan & Hung Tan - 295-299 Discussion of “How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time”
by Bin Ke - 301-329 Forward Versus Trailing Earnings in Equity Valuation
by Kenton K. Yee - 331-336 Discussion of “Forward Versus Trailing Earnings in Equity Valuation”
by Peter Easton - 337-356 The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital
by Paul Hribar & Nicole Thorne Jenkins - 357-367 Discussion of “The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital”
by Ron Kasznik
March 2004, Volume 9, Issue 1
- 5-34 Assessing the Probability of Bankruptcy
by Stephen A. Hillegeist & Elizabeth K. Keating & Donald P. Cram & Kyle G. Lundstedt - 35-58 Audit Firm Industry Specialization and Client Disclosure Quality
by Kimberly A. Dunn & Brian W. Mayhew - 59-96 Analyst Earnings Forecast Revisions and the Pricing of Accruals
by Mary E. Barth & Amy P. Hutton - 97-116 Inter-Departmental Cost Allocation and Investment Incentives
by Donna Wei - 117-139 The Profitability and Pricing of Major Customers
by Marty Gosman & Trish Kelly & Per Olsson & Terry Warfield
December 2003, Volume 8, Issue 4
- 399-431 Inferring the Cost of Capital Using the Ohlson–Juettner Model
by Dan Gode & Partha Mohanram - 433-460 Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings
by Paul A. Griffin - 461-492 Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog
by Shivaram Rajgopal & Terry Shevlin & Mohan Venkatachalam - 493-530 Accounting Returns Revisited: Evidence of their Usefulness in Estimating Economic Returns
by Morris G. Danielson & Eric Press - 531-560 Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios
by Doron Nissim & Stephen H. Penman - 561-572 Comparing the Value Relevance of Two Operating Income Measures
by Lawrence D. Brown & Kumar Sivakumar
June 2003, Volume 8, Issue 2
- 145-174 The Predictive Value of Expenses Excluded from Pro Forma Earnings
by Jeffrey T. Doyle & Russell J. Lundholm & Mark T. Soliman - 175-183 Discussion of “The Predictive Value of Expenses Excluded from Pro Forma Earnings”
by Peter Easton - 185-211 Differential Market Reactions to Revenue and Expense Surprises
by Yonca Ertimur & Joshua Livnat & Minna Martikainen - 213-220 Discussion of “Differential Market Reactions to Revenue and Expense Surprises”
by Philip G. Berger - 221-243 The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability
by Patricia M. Fairfield & Scott Whisenant & Teri Lombardi Yohn - 245-250 Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability”
by Ilia D. Dichev - 251-276 Investor Sophistication and the Mispricing of Accruals
by Daniel W. Collins & Guojin Gong & Paul Hribar - 277-281 Discussion of “Investor Sophistication and the Mispricing of Accruals”
by Eli Bartov - 283-309 Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting
by Tim Baldenius & Amir Ziv - 311-319 Discussion of “Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting”
by Madhav V. Rajan - 321-345 Post-Earnings Announcement Drift and Market Participants' Information Processing Biases
by Lihong Liang - 347-353 Discussion of “Post-Earnings Announcement Drift and Market Participants' Information Processing Biases”
by Jacob K. Thomas - 355-384 Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
by Patricia M. Dechow & Scott A. Richardson & Irem Tuna - 385-391 Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”
by Maureen F. McNichols
March 2003, Volume 8, Issue 1
- 5-28 Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry
by Lisa Bryant - 29-45 Abandonment Options and Information System Design
by Anil Arya & Jonathan Glover - 47-67 Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings
by Benjamin C. Ayers & Robert N. Freeman - 69-104 On the Rationality of the Post-Announcement Drift
by A. Dontoh & J. Ronen & B. Sarath - 105-131 Evidence of Fraud, Audit Risk and Audit Liability Regimes
by Evelyn Patterson & David Wright
December 2002, Volume 7, Issue 4
- 355-382 Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
by S. P. Kothari & Ted E. Laguerre & Andrew J. Leone - 383-404 The Usefulness of Direct and Indirect Cash Flow Disclosures
by Greg Clinch & Baljit Sidhu & Samantha Sin - 405-434 Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81
by Chao-Shin Liu & H. Fred Mittelstaedt - 435-457 Reliability of Asset Revaluations: The Impact of Appraiser Independence
by Julie Cotter & Scott Richardson - 459-478 Public Disclosure of Forward Contracts and Revelation of Proprietary Information
by John S. Hughes & Jennifer L. Kao & Michael Williams
June 2002, Volume 7, Issue 2
- 131-131 Editorial
by Stephen Penman - 133-158 Excess Returns to R&D-Intensive Firms
by Dennis Chambers & Ross Jennings & Robert B. Thompson - 159-162 Discussion of “Excess Returns to R&D-Intensive Firms”
by Xiao-Jun Zhang - 163-187 Inventory Changes and Future Returns
by Jacob K. Thomas & Huai Zhang - 189-193 Discussion of “Inventory Changes and Future Returns”
by Paul Hribar - 195-215 The Role of Volatility in Forecasting
by Bernadette A. Minton & Catherine M. Schrand & Beverly R. Walther - 217-227 Discussion of “The Role of Volatility in Forecasting”
by Doron Nissim - 229-245 Residual Income and Value-Creation: The Missing Link
by John O'Hanlon & Ken Peasnell - 247-251 Discussion of “Residual Income and Value-Creation: The Missing Link”
by James A. Ohlson - 253-281 Controlling Investment Decisions: Depreciation- and Capital Charges
by Sunil Dutta & Stefan Reichelstein - 283-287 Discussion of: “Controlling Investment Decisions: Depreciation and Capital Charges”
by Jonathan Glover - 289-312 Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
by Douglas J. Skinner & Richard G. Sloan - 313-318 Discussion of “Earnings Surprises, Growth Expectations, and Stock Returns, or, Don't Let an Earnings Torpedo Sink Your Portfolio”
by John R. M. Hand - 319-341 An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions
by Steven Huddart & V. G. Narayanan - 343-347 Discussion of “An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions”
by Ira S. Weiss
March 2002, Volume 7, Issue 1
- 5-32 Do Firms Purchase the Pooling Method?
by Benjamin C. Ayers & Craig E. Lefanowicz & John R. Robinson - 33-52 Corporate Disclosure Policy and the Informativeness of Stock Prices
by David S. Gelb & Paul Zarowin - 53-73 Reporting Discretion and the Choice of Fresh Start Values in Companies Emerging from Chapter 11 Bankruptcy
by Reuven Lehavy - 75-96 The Interpretation of Information and Corporate Disclosure Strategies
by Sunil Dutta & Brett Trueman - 97-122 Scope of Auditors' Liability, Audit Quality, and Capital Investment
by Derek K. Chan & Kit Pong Wong
December 2001, Volume 6, Issue 4
- 371-385 Using Asset Turnover and Profit Margin to Forecast Changes in Profitability
by Patricia M. Fairfield & Teri Lombardi Yohn - 387-395 Book Value, Residual Earnings, and Equilibrium Firm Value with Asymmetric Information
by Young K. Kwon - 397-425 A General Affine Earnings Valuation Model
by Andrew Ang & Jun Liu - 427-457 Accounting Earnings Processes, Inter-temporal Incentives and Their Implications for Valuation
by Suresh Govindaraj & Ram T. S. Ramakrishnan
June 2001, Volume 6, Issue 2
- 163-163 Editorial
by Stefan Reichelstein - 165-189 Contextual Fundamental Analysis Through the Prediction of Extreme Returns
by Messod D. Beneish & Charles M. C. Lee & Robin L. Tarpley - 191-195 Discussion of: “Contextual Fundamental Analysis Through the Prediction of Extreme Returns”
by Richard G. Sloan - 197-220 Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?
by William H. Beaver & Maureen F. McNichols - 221-228 Discussion of: “Do Stock Prices of Property Casualty Insurers Fully Reflect Information About Earnings, Accruals, Cash Flow and Development?”
by James M. Wahlen