CAR Vol 5 No 1 — Fall / automne 1988

Editor / Rédacteur : Haim Falk, McMaster University  

Articles

Auditors' Usage of Unaudited Book Values When Making Presampling Audit Value Estimates
M.D. Shields, I. Solomon, and W.S. Waller 

The Pricing of Audit Services: The Canadian Perspective
D.Y. Chung and W.D. Lindsay 

Empirical Comparison of Subjective Probability Elicitation Methods
W.F. Wright 

Comparaison empirique des mèthodes d'inférence de probabilités subjectives
W.F. Wright 

Improving Performance Through Cost Allocation
S.I. Cohen and M. Loeb 

Unobservable Outcomes and Multiattributable Preferences in the Evaluation of Managerial Performance
R.D. Banker, S.M. Datar, and A. Maindiratta 

Discussion of "Unobservable Outcomes and Multiattributable Preferences in the Evaluation of Managerial Performance"
G.A. Feltham 

Firm-Specific Information and Efficient Resource Allocation
G.A. Feltham and P.O. Christensen 

Discussion of "Firm-Specific Information and Efficient Resource Allocation"
R. Antle 

Joint Product Decisions: The Variable Proportions Case
L.R. Amey and J-L. Goffin 

Variance Analysis: A Unifying Cost Function Approach
M.N. Darrough 

Exercising Budgetary Control in Automated Production Environments
Y.M. Mensah 

Discussion of "Exercising Budgetary Control in Automated Production Environments"
R.E. Jensen 

Analysis of the Organizational Characteristics Related to Tight Budget Goals
R. Simons 

The Sensitivity of Financial Distress Prediction Models to Departures from Normality
W.S. Hopwood, J. McKeown, and J. Mutchler 

Trading Volume Reactions to a Change in Dividend Policy: The Canadian Evidence
G. Richardson, S.E. Sefcik, and R. Thompson 

Incremental Information Content of earnings and Nonearnings Based Financial Ratios
W.S. Hopwood and T.F. Scaeffer 

Capital Values in Use vs. Replacement Costs: Theory and Canadian Evidence
D.B. Thornton 

Inventory Accounting and Earnings/Price Ratios: A Puzzle
C.J. Lee 

Discussion of "Inventory Accounting and Earnings/Price Ratios: A Puzzle"
G.C. Biddle 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Intra-firm Cost and Resource Allocations: Theory and Practice - A.A. Atkinson
I.M. Gordon 

Canadian Corporate Social Performance - L.J. Brooks, Jr.
S. Glass 

Accounting and Financial Reporting by Agricultural Producers: A Research Study - Canadian Institute of Chartered Accountants
J.H. Clark and W.M. Braithwaite 

Women in the Accounting Profession - S.H. Wescott and R.E. Seiler
C.A. McKeen 

Fundamentals of Financial Accounting (First Canadian Edition) - G.A. Welsch, D.G. Short, and G.R. Chesley
B.E. Lynn