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CAR Vol 23 No 4 — Winter / hiver 2006
Editor / Rédacteur : Gordon D. Richardson, Joseph Rotman School of Management,
University of Toronto
Articles
- The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective
- R. Lynn Hannan, Frederick W. Rankin, and Kristy L. Towry
- Abstract Executive Summary
- Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?
- Leslie Hodder, William J. Mayew, Mary Lea McAnally, and Connie D. Weaver
- Abstract Executive Summary
- Do Investors Care About the Auditor's Economic Dependence on the Client?
- Inder K. Khurana and K. K. Raman
- Abstract Executive Summary
- Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis
- Haijin Lin
- Abstract Executive Summary
- Auditor Liability and Business Investment
- Chiawen Liu and Taychang Wang
- Abstract Executive Summary
- Unintended Effects of Pre-announcements on Investor Reactions to Earnings News
- Jeffrey S. Miller
- Abstract Executive Summary
- Are Securitizations in Substance Sales or Secured Borrowings? Capital-Market Evidence
- Flora F. Niu and Gordon D. Richardson
- Abstract Executive Summary
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