CAR Vol 16 No 2 — Summer / été 1999

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

Articles

Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals
Jennifer J. Gaver and Jeffrey S. Paterson 

Optimal Contracting, Accounting Standards, and Market Structures
Michael Kirschenheiter 

Discussion of "Optimal Contracting, Accounting Standards, and Market Structures"
Raffi J. Indjejikian 

Earnings Management under Price Regulation
Farshid Navissi 

Post-Earnings Announcement Drift and the Dissemination of Predictable Information
Leonard C. Soffer and Thomas Lys 

Discussion of "Post-Earnings Announcement Drift and the Dissemination of Predictable Information"
Jacob K. Thomas 

Comment on "Post-Earnings Announcement Drift and the Dissemination of Predictable Information"
Lawrence D. Brown 

An Analysis of Historical and Future-Oriented Information in Accounting-Based Security Valuation Models
Senyo Y. Tse and Robert A. Yaansah 

Discussion of "An Analysis of Historical and Future-Oriented Information in Accounting-Based Security Valuation Models"
James A. Ohlson