CAR Vol 8 No 2 — Spring / printemps 1992

Editor / Rédacteur : William Scott, University of Waterloo  

Articles

Optimal Transfer Pricing under Postcontract Information
R.D. Banker and S.M. Datar 

The Value of Communication in Resource Allocation Decisions
R. Balakrishnan 

Incentive Compensation Schemes: Experimental Calibration of the Rationality Hypothesis
A.J. Kirby 

Discussion of "Incentive Compensation Schemes: Experimental Calibration of the Rationality Hypothesis"
N. Dopuch 

Discussion of "Incentive Compensation Schemes: Experimental Calibration of the Rationality Hypothesis"
J. O'Brien 

Classification Techniques in Accounting Research: Empirical Evidence of Comparative Performance
D.B. Kennedy 

Arthur Andersen & Co. and the Two-Part Opinion in the Auditor's Report: 1946-1962
S.A. Zeff 

Towards a Framework for Not-for-Profit Accounting
H. Falk 

Discussion of "Towards a Framework for Not-for-Profit Accounting"
C. Graham 

Discussion of "Towards a Framework for Not-for-Profit Accounting"
J.H. Waterhouse 

Corporate Disclosure and Price Discovery Associated with NYSE Temporary Trading Halts
R. King, G. Pownall, and G. Waymire 

Discussion of "Corporate Disclosure and Price Discovery Associated with NYSE Temporary Trading Halts"
C.M.C. Lee 

The Effect of Size on the Magnitude of Long-Window Earnings Response Coefficients
P.K. Chaney and D.C. Jeter 

Information Content of Canadian Oil and Gas Companies' Historic Cost Earnings and Reserves Disclosures
H.D. Teall 

Contenu en information des renseignements relatifs aux bénéfices et aux gisements présentés au coût d'origine par les sociétés pétrolières et gazières canadiennes
H.D. Teall 

The Voluntary Inclusion of Earnings Forecasts in IPO Prospectuses
P.M. Clarkson, A. Dontoh, G. Richardson, and S.E. Sefcik 

Book Reviews

Editor / Rédacteur : Daniel Thornton  

Le marché de la vérification au Canada - D. Zéghal
J. Bédard 

Incorporating the Time Value of Money within Financial Accounting - J.A. Milburn
M. Shehata 

The Value of Communication in Agency Contracts: Theory and Experimental Evidence - J. Berg, L. Daley, F. Gigler, and C. Kanodia
A. Kirby 

Intermediate Accounting: An Analytical Approach (2nd ed.) - R.H. Crandall
R.A. Denham