CAR Vol 4 No 1 — Fall / automne 1987

Editor / Rédacteur : Haim Falk, McMaster University  

Articles

On the Nature of Income Measurement: The Basic Results
J.A. Ohlson 

Design and Tests of an Efficient Search Algorithm for Accurate Linear Valuation Systems
M.S.H. Shih and S. Sunder 

Rationality of Executive Compensation Schemes and Real Accounting Changes
A.R. Abdel-khalik, C. Chi, and D. Ghicas 

The Effect of Labor Strikes on Security Analysts' Forecast Superiority and on the Association Between Risk-Adjusted Stock Returns and Unexpected Returns
L.D. Brown and M.E. Zmijewski 

Some Time Series Properties of Corporate Cash Recovery Rates
B.E. Ismail 

Stock Returns and Real Activity in an Inflationary Environment: The Informational Impact of FAS No. 33
J.S. Bildersee and J. Ronen 

Diagnostic Inference in Performance Evaluation: Effects of Cause and Event Covariation and Similarity
C. Brown 

The Effects of Planning Memorandum, Time Pressure, and Individual Auditor Characteristics on Audit Managers' Review Time Judgments
E.M. Bamber and J.H. Bylinski 

Les effets de la note de planification, des pressions temporelles et des caractéristiques individuelles du vérificateur sur l'estimation du temps de révision par le chef de groupe en vérification
E.M. Bamber and J.H. Bylinski 

On the Allocation of Fixed and Variable Costs from Service Departments
B.V. Balachandran, L.Li, and R.P. Magee 

Discussion of "On the Allocation of Fixed and Variable Costs from Service Departments"
A.A. Atkinson 

CVP Analysis with Stochastic Price-Demand Functions and Shortage-Surplus Costs
A.H.L. Lau and H.S. Lau 

Some Empirical Evidence on the Stability of Accounting Error Characteristics over Time
J. Ham, D. Losell, and W. Smieliauskas 

An Investigation of the Possible Effects of Nonsampling Error on Inference in Auditing: A Bayesian Analysis
R.L. Trader and H.F. Huss 

A Comparison of the Stratified Difference Estimator with Some Monetary-Unit Sampling Estimators
U. Menzefricke and W. Smieliauskas 

Book Reviews

Intermediate Accounting: An Analytical Approach - R.H. Crandall and J.W. Cohrs
R.A. Denham 

Intermediate Accounting - G.A. Welsch, C.T. Zlatkovich, W.T. Harrison, M. Nelson, and M. Zin
S.H. Jones 

Materiality: The Concept and Its Application to Auditing - D.A. Leslie
C.S. Warren 

Information Systems in Accounting Education - D.L. Jenseon, Editor
D.H. Drury 

Accounting: A Library of Quantifications - S.C.W. Salvary
R. Thakkar 

Linking Management Accounting Systems with Computer Technology - H.M. Armitage
M.C. Munro 

Management Control of Computer-Related Errors - J.E. Cooke and B.R. Dobing
A.S. Dexter 

The Economic Analysis of Taxes - V. Salysyn
R.D. Rennie