CAR Vol 16 No 1 — Spring / printemps 1999

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

Articles

Analysts’ Interpretation and Investors’ Valuation of Tax Carryforwards
Eli Amir and Theodore Sougiannis 

Discussion of “Analysts’ Interpretation and Investors’ Valuation of Tax Carryforwards”
Robert N. Freeman 

Determinants of Funding Strategies and Actuarial Choices for Defined-Benefit Pension Plans
Sharad Asthana 

MD&A Quality as Measured by the SEC and Analysts’ Earnings Forecasts
Orie E. Barron, Charles O. Kile, and Terrence B. O’Keefe 

Evidence that Management Discussion and Analysis (MD&A) Is a Part of a Firm’s Overall Disclosure Package
Peter M. Clarkson, Jennifer L. Kao, and Gordon D. Richardson 

Accounting Accruals and Auditor Reporting Conservatism
Jere R. Francis and Jagan Krishnan 

A Bargaining Model of Auditor Reporting
Ping Zhang