CAR Vol 13 No 2 — Fall / automne 1996

Editor / Rédacteur : Lane Daley, University of Alberta  

Articles

What Affects Individuals' Decisions to Acquire Forecasted Information?
Lucy Ackert, Bryan Church, and Mohamed Shehata 

Properties of Economic Income in a Private Information Setting
Mitchell Farlee, John Fellingham, and Richard Young 

Accounting Research with Contracting Frictions
Jim Xie 

The Interdependent Use of Earnings and Dividends in Financial Analysts' Earnings Forecasts
Kirsten Ely and Vivek Mande 

Audit Analytical Procedures: A Field Investigation
D. Eric Hirst and Lisa Koonce 

Determinants of Corporate Leverage: A Time-Series Analysis Using U.S. Tax Return Data
Michael Shih 

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research
Mary Barth and Sanjay Kallapur 

A Field Study of Control System 'Redesign': The Impact of Institutional Processes on Strategic Choice
Margaret Abernethy and Wai Fong Chua 

The Relation Between Security Returns, Firm Earnings, and Industry Earnings
Russell Lundholm and Mark Lang 

Improvements and Updates

Recession-Induced Stress and the Prediction of Corporate Failure
Gregory Kane, Frederick Richardson, and Patricia Graybeal