CAR Vol 13 No 1 — Spring / printemps 1996

Editor / Rédacteur : Lane Daley, University of Alberta  

Articles

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC
Patricia Dechow, Richard Sloan, and Amy Sweeney 

Discussion of "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC"
James Jiambalvo 

Tax Advice and Reporting Under Uncertainty: Theory and Experimental Evidence
Paul Beck, Jon Davis, and Woon-Oh Jung 

Discussion of "Tax Advice and Reporting Under Uncertainty: Theory and Experimental Evidence"
Steven Kachelmeier 

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
Lane Daley and Peter Chen 

Discussion of "Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry"
Sandra Chamberlain 

International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms
Mary Barth and Greg Clinch 

Discussion of "International Accounting Differences and their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms"
Sati P. Bandyopadhyay 

Effect of Service Capability on Operating Costs: An Empirical Analysis of Ontario Hospitals
Ramji Balakrishnan, Thomas Gruca, and Deepika Nath 

Consensus, Dispersion, and Security Prices
Jean-François L'Her and Jean-Marc Suret 

Consensus, dispersion, et prix des titres
Jean-François L'Her et Jean-Marc Suret 

Going Concern Status, Earnings Persistence, and Informativeness of Earnings
K.R. Subramanyam and John Wild 

Legal Damages and Auditor Efforts
Lynda Thoman 

Improvements and Updates

Reduction of Outcome Variance - Optimality and Incentives
Bracha Meth 

Valuation and Clean Surplus Accounting: Some Implications of the Feltham and Ohlson Model for the Relative Information Content of Earnings and Cash Flows
Colin Clubb 

The Value of Experimental Methods for Practice-Relevant
Linda McDaniel and John Hand 

Accounting Research

The Association Between Auditor Changes and Reporting Lags
Kenneth Schwartz and Billy Soo 

Book Reviews

Professional Judgment and the Auditor - Canadian Institute of Chartered Accountants
J. Morrill