Announcement
ACCOUNTING AND BUSINESS RESEARCH
Volume 25 Number 98 Spring 1995
CONTENTS
The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects
Creative Accounting and Investment Analyst Response
The Financial Reporting Practices of British Municipal Corporations 1835-1933: A Study in Accounting Innovation
Decentralisation as a Moderating Factor in the Budgetary Participation—Performance Relationship: Some Hong Kong Evidence
An Evaluation of the Decision Usefulness of Cash Flow Statements by Australian Reporting Entities
Book Reviews
Simon Archer Pascal e Dclvaille Stuart McLeay
Gaetan Breton Richard J. Taffler
Hugh M. Coombs John Richard Edwards
Ferdinand A. Gul Judy S. L. Tsui Steve C. C. Fong Helen Y. L. Kwok
Stewart Jones Claudio A. Romano Kosmas X. Smvrnios
Subscription Rates
UK Overseas Airmail
Individual £30 £36
Corporate/Institutional £75 £85
All subscriptions can be paid in US dollars at current rates of exchange. Payment for individual subscriptions musl be by personal cheque or credit card. Please apply to the Subscriptions Manager, Accounting and Business Research, 40 Bernard Street, London WC1N 1LD, England.
Bound Volumes of Accounting and Business Research
Bound volumes with index of Volume 8 1977-78 onwards are available from the Subscriptions Manager, Accounting and Business Research, at the above address.
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Microfilmed copies of back numbers are available from Microfilm Ltd., East Ardsley, Wakefield, West Yorkshire WF3 2 AT, England.
Announcement
ACCOUNTING AND BUSINESS RESEARCH
Volume 25 Number 99 Summer 1995
CONTENTS
The Incidence of Accounting-based Covenants in UK Public Debt Contracts: An Empirical Analysis David B. Citron
Segmental Reporting: A Preparers’ Perspective Pamela Edwards
The Boulton & Watt Case: The Crux of Alternative Approaches to Accounting History? Richard K. Fleischman Keith W. Hoskin Richard H. Macve
Audit Judgments of Revalued Non-Current Assets: The Effect of Conflicting Risks Jenny Goodwin Ken T. Trotman
Post Investment Demand for Accounting Information by Venture Capitalists Falconer Mitchell Gavin C. Reid Nicholas G. Terry
An Investigation of Framing and Firm Size on the Auditor’s Going Concern Decision Priscilla O’clock Kevin Devine
An Empirical Evaluation of an Induced Theory of Financial Ratios Mark Tippett Geoffrey Whittington
Book Reviews
J. Flower, The Regulation of Financial Reporting in the Nordic Countries T. E. Cooke
David York, Audit Reports: A Practical Guide to Preparation Under SAS 600 E. N. M. Okike
G. Carnegie, J. Cravens, R. Gibson, Cases in Financial Accounting Stuart Turley
Occasional Reviewers
Subscription Rates
UK Overseas Airmail Individual £30 £36 Corporate/Institutional £75£85
All subscriptions can be paid in US dollars at current rates of exchange. Payment for individual subscriptions must be by personal cheque or credit card. Please apply to the Subscriptions Manager, Accounting and Business Research, 40 Bernard Street, London WC1N 1LD, England.
Announcement
CONTEMPORARY Vol 12 No 1 FalUautomne 1995
ACCOUNTING
RESEARCH / RECHERCHE
COMPTABLE
CONTEMPORAINE
Contents
GARY C. BIDDLE, GIM S. SEOW, and ANDREW F. SIEGEL
Relative versus Incremental Information Content
TAREK AMER, KARL HACKENBRACK and MARK NELSON
Context-Dependence of Auditors’ Interpretations of the SFAS No. 5 Probability Expressions
PERVIN K. SHROFF
Determinants of the Returns-Earnings Correlation
MESSOD D. BENETSH and ERIC PRESS
Interrelation Among Events of Default
KARIM JAMAL, PAUL JOHNSON and GLEN BERRYMAN
Detecting Framing Effects in Financial Statements
AMITABH DUGAR and SIVA NATHAN
The Effect of Investment Banking Relationships on Financial Analysts’ Earnings Forecasts and Investment Recommendations
Improvements and Updates
MARTHA L. LOUDDER and BRUCE K. BEHN
Alternative Income Determination Rules and Earnings Usefulness: The Case of R&D Costs
STEPHEN BAGINSKI, JOHN HASSELL and DONALD PAGACH
Further Evidence on Nontrading Period Information Release
Education Research
STUART H. JONES and RONALD A. DAVIDSON
Relationship Between Level of Formal Reasoning and Students’ Performance in Accounting Examinations
Book Reviews
MAURICE GOSSELIN
Le Controle de Gestion: vers unc partique renouvelee. Hugues Boivcrt
