Letting the "Tail Wag the Dog": The Debate over GAAP versus Street Earnings Revisited

Jeffery S. Abarbanell and Reuven Lehavy

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Discussion of "Letting the 'Tail Wag the Dog': The Debate over GAAP versus Street Earnings Revisited"

Mark T. Bradshaw and Mark T. Soliman

Discussion of "Letting the 'Tail Wag the Dog': The Debate over GAAP versus Street Earnings Revisited"

Theodore E. Christensen

The Moderating Role of Competition in the Relationship Between Nonfinancial Measures and Future Financial Performance

Rajiv D. Banker and Raj Mashruwala

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Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Quebec Stock Savings Plan

Jean Bédard, Daniel Coulombe, and Suzanne M. Paquette

Abstract   Executive Summary   

Discussion of "Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan"

Edward L. Maydew

The Relationship between Trust and Control in International Joint Ventures: Evidence from the Airline Industry

David Emsley and Filip Kidon

Abstract   Executive Summary   

The Role of Auditor Choice in Debt Pricing in Private Firms

Steve Fortin and Jeffrey A. Pittman

Abstract   Executive Summary   

Supply Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Cooperation?

Clinton Free

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Relations among Measures, Climate of Control, and Performance Measurement Models

Mary A. Malina, Hanne S.O. Nørreklit, and Frank H. Selto

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The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance

Kimberly K. Moreno, Sudip Bhattacharjee, and Duane Brandon

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Accountants’ Use of Causal Business Models in the Presence of Benchmark Data: A Note

Sandra C. Vera-Munoz, Margaret B. Shackell, and Marc Buehner

Abstract   Executive Summary