CAR Vol 9 No 1 — Fall / automne 1992

Editor / Rédacteur : Michael Gibbins, University of Alberta  

Articles

The Effects of Line-of-Business Reporting on Competition in Oligopoly Settings
G.A. Feltham, F.B. Gigler, and J.S. Hughes 

Discussion of "The Effects of Line-of-Business Reporting on Competition in Oligopoly Settings"
A. Dontoh 

Discussion of "The Effects of Line-of-Business Reporting on Competition in Oligopoly Settings"
S. Huddart 

Accounting and the Credibility of Management Forecasts
R.C. Sansing 

Voluntary Financial Disclosure in an Entry Game with Continua of Types
G.A. Feltham and J.Z. Xie 

Discussion of "Voluntary Financial Disclosure in an Entry Game with Continua of Types"
E. Nosal 

Experimental Evidence on an Economic Model of Taxpayer Aggression under Strategic and Non-Strategic Audits
P.J. Beck, J.S. Davis, and W.-O. Jung 

Fringe Benefits and Employee Expenses: Tax Planning and Neutral Tax Policy
A. Macnaughton 

Discussion of "Fringe Benefits and Employee Expenses: Tax Planning and Neutral Tax Policy"
D. Thornton 

Criticizing Positive Accounting Theory
L.A. Boland and I.M. Gordon 

Auditor Underreporting of Time and Moral Reasoning: An Experimental-Lab Study
L.A. Ponemon 

La sous-évaluation du temps de travail et la raisonnement moral chez les vérificateurs: laboratoire expérimental
L.A. Ponemon 

Characteristics of Early and Late Aopters of Pension Accounting Standard SFAS 87
H. Sami and M.J. Welsh 

An Investigation of the Behaviour of Accruals in the Semiconductor Industry: 1985
J. Rayburn and S. Lenway 

Bond Ratings, Bond Yields and Financial Information
D.A. Ziebart and S.A. Reiter 

Discussion of "Bond Ratings, Bond Yields and Financial Information
R. Chandra 

Discussion of "Bond Ratings, Bond Yields and Financial Information
G.D. Richardson 

Longitudinal Rank Tests for Detecting Location Shift in the Distribution of Abnormal Returns: An Extension
R. Chandra, K.J. Rohrbach, and G.L. Willinger 

An Empirical Investigation of Some Data Effects on the Classification Accuracy of Probit, ID3 and Neural Networks
T.-P. Liang, J.S. Chandler, I. Han, and J. Roan 

Aggregate Efficiency Measures and Simson's Paradox
A. Mehrez, J.R. Brown, and M. Khouja 

Selection of Efficiency Evaluation Models
R.D. Banker 

Book Reviews

Editor / Rédacteur : Jean Bédard, Université Laval  

Reporting the Effects of Changing Prices: A review od the Experience with Section 4510 - J.R. Hanna, D.B. Kennedy, and G.D. Richardson
D.B. Thornton