CAR Vol 12 No 1 — Fall / automne 1995

Editor / Rédacteur : Lane Daley, University of Alberta  

Articles

Relative Versus Incremental Information Content
G.C. Biddle, G.S. Seow, and A.F. Siegel 

Context-Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions
T. Amer, K. Hackenbrack, and M. Nelson 

Determinants of the Returns-Earnings Correlation
P.K. Shroff 

Interrelation Among Events of Default
M.D. Beneish and E. Press 

Detecting Framing Effects in Financial Statements
K. Jamal, P. Johnson, and G. Berryman 

The Effect of Investment Banking Relationships on Financial Analysts' Earnings Forecasts and Investment Recommendations
A. Dugar and S. Nathan 

Education Research

Relationship Between Level of Formal Reasoning and Students' Performance in Accounting Examinations
S.H. Jones and R.A. Davidson 

Improvements and Updates

Alternative Cost Income Determination Rules and Earnings Usefulness: The Case of R&D Costs
M.L. Loudder and B.K. Behn 

Further Evidence on Nontrading-Period Information Release
S. Baginski, J. Hassell, and D. Pagach 

Book Review

Editor / Rédacteur : Jean Bédard, Université Laval  

Le Contrôle de Gestion: vers une partique renouvelée - H. Boisvert
M. Gosselin