CAR Vol 7 No 1 — Fall / automne 1990

Editor / Rédacteur : William Scott, University of Waterloo  

Articles

Ex Post Disclosure and the Coordination of Investors' Adaptive Expectations
J.R. O'Brien 

An Equilibrium Analysis of Optimal Audit Contracts
N. Melumad and L. Thoman 

Discussion of "An Equilibrium Analysis of Optimal Audit Contracts"
G.A. Feltham 

Intrafirm Resource Allocation: The Economics of Transfer Pricing and Cost Allocations in Accounting
A.H. Amershi and P. Cheng 

Discussion of "Intrafirm Resource Allocation: The Economics of Transfer Pricing and Cost Allocations in Accounting"
M. Penno 

The Role of Budgets and Variances in Repeated Investment Decisions
R. Balakrishnan 

A Methodological Note on Detecting a Location Shift in the Distribution of Abnormal Returns: A Nonparametric Approach
R. Chandra and K. Rohrbach 

Specification Problems with Information Content of Earnings: Revisions and Rationality of Expectations and Self-Selection Bias
A.R. Abdel-khalik 

Discussion of "Specification Problems with Information Content of Earnings: Revisions and Rationality of Expectations and Self-Selection Bias"
J. Rayburn 

Discussion of "Specification Problems with Information Content of Earnings: Revisions and Rationality of Expectations and Self-Selection Bias"
R. Ball 

Evaluation of Market Efficiency for Supplementary Accounting Disclosures: The Case of Pension Assets and Liabilities
W.R. Landsman and J.A. Ohlson 

Discussion of "Evaluation of Market Efficiency for Supplementary Accounting Disclosures: The Case of Pension Assets and Liabilities"
V. Pastena 

On the Incentives for Security Analysts to Revise their Earnings Forecasts
B. Trueman 

Discussion of "On the Incentives for Security Analysts to Revise their Earnings Forecasts"
J.K. Cheung 

Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence
L.A. Ponemon and D.R.L. Gabhart 

Discussion of "Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence"
B.E. Cushing 

Accounting for a Brewery at Louisbourg
S. Felton and H. Mann 

Canadian Academic Accountants' Productivity: A Survey of 10 Refereed Publications, 1976-1989
A.J. Richardson and J.J. Williams 

La productivité des professeurs de comptabilité au Canada: dépouillement de 10 publications spécialisées, 1976-1989
A.J. Richardson and J.J. Williams 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Accounting Regulation and Elite Structure: Driving Forces in the Development of Accounting Policy - S. Jonsson
R.A. Davidson