CAR Vol 9 No 2 — Spring / printemps 1993

Editor / Rédacteur : Michael Gibbins, University of Alberta  

Articles

The Choice of Return-Generating Models and Cross-Sectional Dependence in Event Studies
B. Xiang 

The Role of Cost Allocations in the Acquisitions and Use of Common Resources
R. Balakrishnan and D.V> DeJong 

Factors Related to Auditor-Client Disagreements over Income-Increasing Accounting Methods
M.L. DeFond and J. Jiambalvo 

The Role of Stress Arousal in the Dynamics of the Stressor-to-Illness Process among Accountants
K.J. Smith, G.S. Everly, Jr., and T.R. Johns 

Cross-Sectional Dependence and the Use of Generalized Least Squares
R. Bhushan 

Covenants and Accounting Information in the Market for Classes of Preferred Stock
D.J. Stokes and M.J. Whincop 

A Note on the Associaiton between Audit Firm Size and Audit Quality
R.A. Davidson and D. Neu 

The Significance of Audit Decision Aids and Precase Jurists' Attitudes on Perceptions of Audit Firm Culpability and Liability
M. Jennings, D.C. Kneer, and P.M.J. Reckers 

An Examination of Auditros' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk
M.J. Maletta 

Strategic Financial Disclosure: Evidence from Labor Negotiations
J. Waterhouse, M. Gibbins, and A. Richardson 

L'information financière stratégique: le cas de négociations collectives
J. Waterhouse, M. Gibbins, et A. Richardson 

Price-Earnings and Price-to-Book Anomalies: Tests of an Intrinsic Value Explanation
P.M. Fairfield and T.S. Harris 

Predictive Ability of Audit Qualifications for Loss Contingencies
K. Raghunandan 

Capacity Cost and Capacity Allocation
S.C. Hansen and R.P. Magee 

Discussion of "Capacity Cost and Capacity Allocation"
J.S. Hughes 

Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry
K.C.W. Chen and C.-W.J. Lee 

Discussion of "Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry"
A.R. Abdel-khalik 

Communication in Multiperiod Agencies with Production and Financial Decisions
P.O. Christensen and G.A. Feltham 

Discussion of "Communication in Multiperiod Agencies with Production and Financial Decisions"
S. Huddart 

Book Reviews

Editor / Rédacteur : J. Bédard, Université Laval  

The Choice of Productivity Measures in Organizations: A Field Study of Practice in Seven Canadian Firms - H.M. Armitage and A. Atkinson
A. Dimnik