Do Institutional Investors Prefer Near-Term Earnings over Long-Run Value?

Brian J. Bushee

Abstract   

The Separation Theorem, Investor “Myopia”, and Market Prices: A Discussion of “Do Institutional Investors Prefer Near-Term Earnings over Long-Run Value?”

William M. Cready

The Impact of Internal Auditor Compensation and Role on External Auditors’ Planning Judgments and Decisions

F. Todd Dezoort, Richard W. Houston, and Michael F. Peters

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The Difficult Client-Acceptance Decision in Canadian Audit Firms: A Field Investigation

Yves Gendron

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Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model

Russell Lundholm and Terry O’Keefe

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The Directional Effects of Discussion on Auditors’ Moral Reasoning

Linda Thorne and Jon Hartwick

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Private Information Production, Public Disclosure, and the Cost of Capital: Theory and Implications

Guochang Zhang

Abstract