CAR Vol 11 No 1-II — Fall / automne 1994

Editor / Rédacteur : Michael Gibbins, University of Alberta  

Articles

Cross-Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth-Quarter and Seasonality Influences
G.L. Salamon and T.L. Stober 

Informativeness of Annual Reports for Firms in Financial Distress
S.S. Kwon and J.J. Wild 

Nonlinearity in the Returns-Earnings Relation: Tests of Alternative Specifications and Explanations
S. Das and B. Lev 

The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers
N.A. Spear 

Auditor Sensitivity to Earnings Management
D.E. Hirst 

The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports
P.M. Clarkson, J.L. Kao, and G.D. Richardson 

La présentation volontaire d'information à caractère prévisionnel dans le rapport de gestion intégré aux rapports annuels
P.M. Clarkson, J.L. Kao, and G.D. Richardson 

Discussion of "The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports"
W. Rotenberg 

Were Lobbyists on Income Tax Accounting Influenced by Income Strategies?
N. Addy and E.P. Swanson 

Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness
S. Salterio 

Discussion of "Researching for Accounting Precedents: Learning, Efficiency, and Effectiveness"
J. Bédard 

Should Taxpayers Be Subsidized to Hire Third-Party Preparers? A Game-Theoretic Analysis
N.D. Melumad, M.A. Wolfson, and A. Ziv 

International Accounting: A Quest for Research
H. Falk 

Improvements and Updates

International Accounting Standards for Line-of-Business Reporting and Oligopoly Competition
F. Gigler, J. Hughes, and J. Rayburn 

Disclosure Rules and R&D Spending Revisited
J.S. Hughes and J.L. Kao 

Book Reviews

Editor / Rédacteur : Jean Bédard, Université Laval  

Interim Financial Reporting: A Continuous Process - Canadian Institute of Chartered Accountants
C.M.C. Lee 

Accounting for Options: No Longer and Option - W.A. Wallace and S.D. Smith
D. Coulombe