CAR Vol 27 No 2 — Summer / été 2010

Editor / Rédacteur : Michel Magnan, Concordia University.

Articles

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes
Benjamin C Ayers, Stacie Kelley Laplante, and Sean T McGuire
Accounting Conservatism and the Temporal Trends in Current Earnings' Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off Between Relevance and Reliability
Sati Bandyopadhyay, Changling Chen, Alan G Huang, and Ranjini Jha
Equity Valuation Effects of the Pension Protection Act of 2006
John L Campbell, Dan S Dhaliwal, and William C. Schwartz
An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions
Vikram Desai, Robin W. Roberts, and Rajendra Srivastava
Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge
Khim Kelly
The Effect of Short Selling on Market Reactions to Earnings Announcements
Dennis J Lasser, Xue Wang, and Yan Zhang
The Economic Value of Auditing and its Effectiveness in Public School Operations
Yoshie Saito Lord and Christopher S McIntosh
The World Has Changed; Have Analytical Procedure Practices?
Greg Trompeter and Arnold Wright
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