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CAR Vol 17 No 2 — Summer / été 2000
Editors / Rédacteurs : Gerald A. Feltham and Dan A. Simunic, University of British Columbia
Articles
- Why Do Large Firms‚ Prices Anticipate Earnings Earlier than Small Firms‚ Prices?
- Benjamin C. Ayers and Robert N. Freeman
- Abstract
- Changing Graph Use in Corporate Annual Reports: A Time-Series Analysis
- Vivien A. Beattie and Michael J. Jones
- Abstract
- The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs
- Kenneth J. Klassen and Amin Mawani
- Abstract
- Income Smoothing and Discretionary R & D Expenditures of Japanese Firms
- Vivek Mande, Richard G. File, and Wikil Kwak
- Abstract
- On Constructing an EPS Measure: An Assessment of the Properties of Dilution
- Thomas W. Scott and Heather A. Wier
- Abstract
- The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud
- J. Reed Smith, Samuel L. Tiras, and Sansakrit S. Vichitlekarn
- Abstract
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