CAR Vol 5 No 2 — Spring / printemps 1989

Editor / Rédacteur : Haim Falk, McMaster University

Articles

Revenue Recognition
R. Antle and J. Demski

Proof that in an Efficient Market, Event Studies Can Provide No Systematic Guidance for Revision of Accounting Standards and Disclosure Policy for the Purpose of Maximizing Shareholder Wealth
S. Sunder

Discussion of "Proof that in an Efficient Market, Event Studies Can Provide No Systematic Guidance for Revision of Accounting Standards and Disclosure Policy for the Purpose of Maximizing Shareholder Wealth
N. Dopuch

The Effect of a Mandated Accounting Change on Capitalization Process
R.P. Beatty and R.E. Verrecchia

The Impact of Regulations on Financial Accounting Research
N. Dopuch

The Valuation of Initial Public Offerings
I. Krinsky and W. Rotenberg

Discussion of "The Valuation of Initial Public Offerings"
P.P. Boyle

Discussion of "The Valuation of Initial Public Offerings"
J.S. Hughes

Timeliness of Financial Reporting, the Firm Size Effect, and Stock Price Response to Annual Earnings Announcements
R.K. Atiase, L.S. Bamber, and S. Tse

Discussion of "Timeliness of Financial Reporting, the Firm Size Effect, and Stock Price Response to Annual Earnings Announcements"
G.D. Richardson

Evidence on the Predictive Ability of Inflation-Adjusted Earnings Measure
H. Sami, A.P. Curatola, and J.E. Trapnell

Stock Market Reactions to the Issuance of FAS 33 and Its Preceding Exposure Drafts
R. Espahbodi and H. Tehranian

Attributes of Industry, Industry Segment, and Firm-Specific Information in Security Valuation
S. Tse

Discussion of "Attributes of Industry, Industry Segment, and Firm-Specific Information in Security Valuation"
B. Horwitz

Discussion of "Attributes of Industry, Industry Segment, and Firm-Specific Information in Security Valuation"
M. McNichols

On the Nature of Deferred Income Taxes
J.K. Cheung

Judging the Probability of a Contingent Loss: An Empirical Study
K.E. Harrison and L.A. Tomassini

L'évaluation de la probabilité des pertes éventuelles: une étude empirique
K.E. Harrison and L.A. Tomassini

Audit Delay and the Timeliness of Corporate Reporting
R.H. Ashton, P.R. Graul, and J.D. Newton

A Comprehensive Hypothesis Testing Approach to Dollar Unit Sampling
L. Dworin and R.A. Grimlund

Decision Theory Analysis of Audit Discovery Sampling
D.R. Finley

A Note on Bayesian Risk Models of Audit Practice
W. Smieliauskas

Asymmetric Information and the Termination of Contracts in Agencies
N.D. Melumad

Auditors' Legal Liability, Collusion with Management, and Investors' Loss
G. Moore and W.R. Scott

Operational Matrix Accounting
Y.M. Babad and B.V. Balachandran

Attributes of Articles Impacting Contemporary Accounting Literature
L.D. Brown, J.C. Gardner, and M.A. Vasarhelyi

Contemporary Accounting Research: The First Five Years
H. Falk

Book Reviews

Editor / Rédacteur : Daniel Thornton

A Conceptual Approach to Management - L.R. Amey
A.A. Atkinson

Financial Accounting, An Introduction to Decision Making - H. Dauderis
E.A. Csordas

Canadian Cases in Financial Management - D. Shaw, J. Hatch, J. Humphrey, and L. Wynant
E. Tihanyi

Directory of Dissertations in Accounting - J.D. Spiceland
W.R. Scott

GAAP vs. TAP in Lending Agreements: Canadian Evidence - D.B. Thornton and M.J. Bryant
R. Thakkar

imprimer