CAR Vol 11 No 2 — Spring / printemps 1995

Editor / Rédacteur : Michael Gibbins, University of Alberta  

Articles

Earnings, Book Values, and Dividends in Security Valuation
J. Ohlson 

Valuation and Clean Surplus Accounting for Operating and Financial Statements
G. Feltham and J. Ohlson 

The Feltham-Ohlson Framework: Implications for Empiricists
V. Bernard 

A Tutorial on the Feltham-Ohlson Models: Answers to Some Frequently-Asked Questions
R. Lundholm 

The Impact of an Auditor's Initial Hypothesis on Subsequent Performance at Identifying Actual Errors
V. Heiman-Hoffman, D. Moser, and J. Joseph 

L'Incidence de l'hypothèse initiale du vérificateur sur la performance subséquente dans le diagnostic des erreurs véritables
V. Heiman-Hoffman, D. Moser and J. Joseph 

Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets
M. Welker 

Disclosure of Pre-Decision Information in a Duopoly
M. Roy Sankar 

Discussion of "Disclosure of Predecision Information in a Duopoly"
M. Darrough 

Rent-Seeking and U.S. Corporate Income Tax Laws
G. Freed and C. Swenson 

Moral Hazard in Repeated Professional Partnerships
V.G. Narayanan 

Evidence from Archival Data on the Relation Between Security Analysts' Forecast Errors and Prior Forecast Revisions
J. Elliott, D. Philbrick, and C. Wiedman 

Education Research

Capital Market Experience for Financial Accounting Students
J. Berg, J. Dickhaut, J. Hughes, K. McCabe, and J. Rayburn 

Improvements and Updates

Convexity of Valuation Accuracy Function: Empirical Evidence for the Canadian Economy
K. Jamal and S. Sunder 

Evolving Financial Reporting Practices: A Comparative Study of the Nordic Countries' Harmonization Efforts
N. Monsen and W. Wallace