Announcement
CONTEMPORARY Vol 13 No 2—Fall/automne 1996
ACCOUNTING
RESEARCH / RECHERCHE
COMPTABLE
CONTEMPORAINE
Contents
Articles
What Affects Individuals’ Decisions to Acquire Forecasted Information?
LUCY ACKERT, BRYAN CHURCH, AND MOHAMED SHEHATA
Properties of Economic Income in a Private Information Setting
MITCHELL FARLEE, JOHN FELLINGHAM, AND RICHARD YOUNG
Accounting Research with Contracting Frictions
JIM XIE
The Interdependent Use of Earnings and Dividends in Financial Analysts’ Earning Forecasts
KIRSTEN ELY AND VTVEK MANDE
Audit Analytical Procedures: A Field Investigation
D. ERIC HIRST AND LISA KOONCE
Determinants of Corporate Leverage: A Time-Series Analysis Using U.S. Tax Return Data
MICHAEL SHIH
Les determinants du niveau d’endettement de l’enterprise : une analyse de series chronologiques constitutes a partir des donnees dans les declaratons de revenues produites aux Etats-Unis
MICHAEL SHIH
The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research
MARY BARTH AND SANJAY KALLAPUR
A Field Study of Control System ‘Redesign’: The Impact of Institutional Processes on Strategic Choice
MARGARET ABERNETIIY AND WAI FONG CHUA
The Relations Between Security Returns, Firm Earnings, and Industry Earnings
RUSSELL LUNDHOI.M AND MARK LANG
Improvements and Updates Recession-Induced Corporate Stress and the Prediction of Corporate Failure
GREGORY KANE, FREDERICK RICHARDSON, AND PATRICIA GRAYBEAL
Manuscripts Accepted for Future Publication Inside Back Cover
Announcement
CONTEMPORARY Vol 14 No 1—Spring/printemps 1997
ACCOUNTING
RESEARCH / RECHERCHE
COMPTABLE
CONTEMPORAINE
Contents
Articles
A Re-Examination of Financial Analysts’ Differential Earnings Forecast Activity
PRAVEEN SINHA, LAWRENCE BROWN, AND SOMNATH DAS
Earnings Announcements and Market Depth
ROBERT BUSHMAN, SUNIL DUTTA, JOHN HUGHKS, AND RAFKI INDJEJIKIAN
Incremental Information Content for the Change in the Percent of Production Added to Inventory’
JAMES JIAMBALVO, ERIC NORKEK, AND TKRRY SHEVI.TN
An Experimental Investigation of the Effect of Cost Information and Feedback on Product Cost Decisions
MAHENDRA GUPTA AXD RONALD KING
Designing Internal Controls: The Interaction between Efficiency Wages and Monitoring
STEPHEN HANSEN
Book Review/Compte rendu de livre Editor/Redacteur: Jean Bedard Canadian Institute of Chartered Accountants, Instituto Mexicano de Contadores Publicos, A.C., and the Financial
Accounting Standards Board of the United States, Financial Reporting in North America
BRUCE MCCONOMY
Ad Hoc Revier List 1995 and 1996
Manuscripts Accepted for Future Publication Inside Back Cover
hhtjhvww. icel.com/~car
Announcement
ACCOUNTING AND BUSINESS RESEARCH
Volume 26 Number 3 Summer 1996
CONTENTS
Articles
A Study of the Environmental Disclosure Craig Deegan 187
Practices of Australian Corporations Ben Gordon
Mining Sector Currency Risk Management Jayne M. Godfrey 200
Strategies: Responses to Foreign Benita Yee
Currency Accounting Regulation
The Moment Bound with Unrestricted Jane M. Horgan 215
Random, Cell and Sieve Sampling of
Monetary Units
The Simultaneous Relation Between Jagan Kirshnan 224
Auditor Switching and Audit Opinion: Jayanthi Krishnan
An Empirical Analysis Ray G. Stephens
Evolution of the Application of Present Michael E. Scorgie 237
Value to Valuation of Non-Monetary
Resources
Audit Standards and Auditor Liability: Marleen Willckens 249
A Theoretical Model Anthony Steele
David Mi ltz
Commentary
UK Accountants’ Perceptions of Tony Brinn 265
Research Journal Quality Michael John Jones
Maurice Pendlebury
Book Review
A. G. Hopwood and P. Miller (eds.), Sue Llewellyn 279
Accounting as Social and Institutional
Practice
