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CAR Vol 23 No 3 — Fall / automne 2006
Editor / Rédacteur : Gordon D. Richardson, Joseph Rotman School of Management,
University of Toronto
Articles
- Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?
- Julie Cotter, Irem Tuna, and Peter D. Wysocki
- Abstract Executive Summary
- The Sarbanes-Oxley Act of 2002 and Security-Market Behavior: Early Evidence
- Pankaj K. Jain and Zabihollah Rezaee
- Abstract Executive Summary
- Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers
- Yen-Jung Lee, Kathy R. Petroni, and Min Shen
- Abstract Executive Summary
- Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?
- Caitlin Ruddock, Sarah J. Taylor, and Stephen L. Taylor
- Abstract Executive Summary
- Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?
- Hun-Tong Tan and Karim Jamal
- Abstract Executive Summary
- The Importance of Account Relations When Responding to Interim Audit Testing Results
- Scott D. Vandervelde
- Abstract Executive Summary
- Earnings Quality and the Equity Risk Premium: A Benchmark Model
- Kenton K. Yee
- Abstract Executive Summary
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