CAR Vol 15 No 3 — Fall / automne 1998

Editors / Rédacteurs : Gerald A. Feltham and Dan A. Simunic, University of British Columbia  

Articles

Discretionary Accounting Choices and CEP Compensation
Steven Balsam 

Discussion of "Discretionary Accounting Choices and CEP Compensation"
Jennifer J. Gaver 

Performance Measure Manipulation
Joel S. Demski 

Discussion of "Performance Measure Manipulation"
D. Paul Newman 

Combining Earnings and Book Value in Equity Valuation
Steven H. Penman 

Discussion of "Combining Earnings and Book Value in Equity Valuation"
David C. Burgstahler 

A Comparison of Dividend, Cash Flow, and Earning Approaches to Equity Valuation
Steven H. Penman and Theodore Sougiannis 

Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands
Willem F.J. Buijink, Steven J. Maijoor, and Roger H.G. Meuwissen