Announcement
ACCOUNTING AND BUSINESS RESEARCH
Volume 25
Number 97
Winter 1994

CONTENTS
Management Aspiration and Audit Opinion: Fixed Asset Accounting at the Staveley Coal & Iron Company 1863-1883
The Recognition of Executory Contracts
Collective Bargaining and Cost Accounting: The Case of the US Men’s Clothing Industry
The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain
Book Reviews

Trevor Baldwin
Paul Rouse Thomas Tyson
R. S. Olusegun Wallace Kamal Naser Araceli Mora

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Announcement
The Critical Perspectives on Accounting Journal is seeking poems that explore the world of work; including the cultural, consumerist, aesthetic, gendered, and ecological dimensions of corporate life. Send 5 copies of submissions (not exceeding 300 words) to:
Professor Tony Tinker .
Baruch College — Box 501 17 Lexington Avenue New York, N.Y. LOO 10
Critical Perspectives is an international publication from Harcourt Brace Inc. that investigates the relation between conventional accounting and social, political, race, ecological and gender problems of our era.