CAR Vol 8 No 1 — Fall / automne 1991

Editor / Rédacteur : William Scott, University of Waterloo  

Articles

The Theory of Value and Earnings and an Introduction to the Ball-Brown Analysis
J.A. Ohlson 

The Association Between Unexpected Earnings and Abnormal Security Returns in the Presence of Financial Leverage
D.S. Dhaliwal, K.J. Lee, and N.L. Fargher 

The Differential Information Content of Earnings Announcements: The Case of Merger
J.Y. Cho and K. Jung 

Pension Disclosures under SFAS No.87: Theory and Evidence
T.W. Scott 

A Note on Securities Market Response to Pension Fund Termination
H.F. Mittelstaedt and P.R. Reiger 

Securities Market Response to Pension Fund Termination: A Reply
S. Hsieh, K. Ferris, and A. Chen 

Evaluating Financial Distress Resolution Using Prior Audit Opinions
D.B. Kennedy and W.H. Shaw 

Retained Ownership and the Valuation of Initial Public Offering: Canadian Evidence
P.M. Clarkson, A. Dontoh, G. Richardson, and S.E. Sefcik 

Factors Affecting the Scope and Initial Tightness of Covenant Restrictions in Private Lending Agreements
S. El-Gazzar and V. Pastena 

Economic Implications of Alternative Disclosure Rules for Research and Development Costs
J.S. Hughes and J.L. Kao 

Market-Induced Information Disclosures: An Experimental Markets Investigation
R.R. King and D.E. Wallin 

Expertise and its Relation to Audit Decision Quality
J. Bédard 

Compétence et qualité des décisions de vérification
J. Bédard 

Two Factors Affecting an Auditor's Ability to Integrate Audit Evidence
C. Moeckel 

A Multiple Criteria Model for Audit Planning Decisions
J.C. Bedard, B.R. Gopi, and B. Vijayalakshmi 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Approaches to Dealing with Risk and Uncertainty - J.E. Boritz
R. Elitzur 

Financial Accounting: An Events and Cash Flow Approach - G. Sorter, M. Ingberman, and H. Maximon
J.J. Williams