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CAR Vol 18 No 4 — Winter / hiver 2001
Editor / Rédacteur : Gordon R. Richardson, University of Waterloo
Articles
- The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience
- Mark S. Beasley and Steven E. Salterio
- Abstract
- Potential Errors in Detecting Earnings Management: Reexamining Studies Investigating the AMT of 1986
- Won W. Choi, Jeffrey D. Gramlich, and Jacob K. Thomas
- Abstract
- Discussion of “Potential Errors in Detecting Earnings Management: Reexamining Studies Investigating the AMT of 1986”
- Dan S. Dhaliwal
- Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions
- Lucie Courteau, Jennifer L. Kao, and Gordon D. Richardson
- Abstract
- Are Reviewers’ Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?
- Hun-Tong Tan and Jackson Yip-Ow
- Abstract
CAR Forum
Editorial Note Gordon D. Richardson
- On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O’Keefe (CAR, Summer 2001)
- Stephen H. Penman
- Abstract
- On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuations: A Response to Penman 2001 (CAR, Winter 2001)
- Russell J. Lundholm and Terrence B. O’Keefe
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