Table Of Content

CONTENTS INDEX VOLUME 13, ISSUE Nos. 1+4 (March—December 1999) VOLUME 13 - NUMBER 1 is Analyst Forecast Accuracy Associated With Accounting Inform ation Use? Ruth Ann McEwen and James E. Hunton........... Client Perceptions of MAS Quality as Measured by a Marketins Based Service Quality Model Leslie D. Turner, George R. Aldhizer III and Matthew D. Shan An Analysis of Formal Mentoring Programs and Perceived Barri » Ubtaining a Mentor at Large Public Accounting Firms Ralph E. Viator. An Assessment of Recent Changes in the Uniform Accounta? Gary J. Colbert and Dennis Murray COMMENTARY Auditor Independence: A Burdensome Constraint or Core Value William R. Kinney, Jr. .. Field Research Methods in Management Accounting S. Mark Young ..... VOLUME 13 —- NUMBER 2 A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange Charles J. P. Chen, Ferdinand A. Gul and Xijia Su Tax-Exempt Organization Financial Data: Availability and Limitations Teresa P. Gordon, Janet S. Greenlee and Denise Nitterhouse Corporate Environmental Reports: The Need for Standards and an Environmental Assurance Service S. Douglas Beets and Christopher C. Souther COMMENTARY Performance Evaluation and Compensation Research: An Agency Perspective Raffi J. Indjejikian An Insider’s View of the Current State and Future Direction of International Accounting Standard Setting Warren McGregor VOLUME 13 —- NUMBER 3 The Method of Comparables and Tax Court Valuations of Private Firms: An Empirical Investigation Randolph P. Beatty, Susan M. Riffe and Rex Thompson Innovation in Preferred Stock: Current Developments and Implications for Financial Reporting Peter J. Frischmann, Paul D. Kimmel and Terry D. Warfield 00.0.0... cceeeeeteeeeeeeeeeeeees 201 Valuing the Reload Features of Executive Stock Options P. Jane Saly, Ravi Jagannathan and Steven J. Huddart .....................ssccscsorssesesessscncccencseseees 219 Corporate Reporting on the Internet Hollis Ashbaugh, Karla M. Johnstone and Terry D. Warfield «0.0.0.0... cccscseseseeeeseeeeteeeeees 241 COMMENTARY Implications of Accounting Research for the SEC’s Consideration of International Accounting Standards for U.S. Securities Offerings GEAES PO WAIY AIS TeA UNCLING SCIII DOD <5 56s 0cseccccnsicsnnssucsstarsondssadsecasanacecdscteassuacaicncasasecaky Roe Auditing, Earnings Management, and International Accounting Issues at the Securities and Exchange Commission Ee a, GIN II i SINE aint sin tissscsivenstnsiiscccconnsacnnilannieiiclsohasealiiaslabacalaalaatal AAA FINANCIAL ACCOUNTING STANDARDS RESPONSES TO FASB Methods of Accounting for Business Combinations: Recommendations of the G4+1 for Achieving Convergence James M. Wahlen, Chair; James R. Boatsman; Robert H. Herz; Ross G. Jennings; Gregory J. Jonas; Krishna Palepu; Kathy R. Petroni, Stephen G. Ryan; IP NOE es hicksicissscecscnssciitccease cteatacsasnchieesed eeciatniislnianleeoadipeianaabii 299 Liability and Equity James M. Wahlen, Chair; James R. Boatsman; Robert H. Herz; Ross G. Jennings; Gregory J. Jonas; Krishna Palepu; Kathy R. Petroni, Stephen G. Ryan; TIE CI bisa cissicssnciacalvastas aetna sauna tidnec k obeghenaaaeaneinaanmal 305 VOLUME 13 —- NUMBER 4 Reporting on the Past: A New Approach to Improving Accounting Today BRSUS NI PS CREARO AID coc gas scsicacsns nas vacucevacevvvessvene ade knsoudeeunv averappweaeseetaasteareveaeooeoeaeeel esneeee m e 315 Exploring the R&D Disclosure Environment AREA IVA SIUECOISUNG Sees des onadvet<saseevavadcudeevacds etuscnesasoddensa seeesv zanesrediuonssees csut taaeitaasncbeeeuneea resne e Effect of SEC Financial Reporting Release No. 48 on Derivative and Market Risk Disclosures BIRT RNAS sok 5d viaccess acgccicccpaccexsucdeeld oohn seta wdsaadecesteaenc des E COMMENTARY A Review of the Earnings Management Literature and Its Implicationfso r Standard Setting ae Rica el Fama e i. a a is ses ssn icin enicnccascrnsonenstclecieninnebsesstealanmpancnamaie COMMENTARIES BASED ON THE 1999 DOCTORAL CONSORTIUM Judgment and Decision-Making Research in Accounting F PVA SEREN SE OITA css cac oats av cvcviss <akuccancadaudessyauuncsoucsscpeucds tevcsotenzisaion nansuse etocnee eeseeuns : Security Returns and the Value Relevance of Accounting Data POLST Dy SSA SHON ois SenssynctsndschucamvoneevossesdhucuptdevaetetAs Gsused lecaSdenscaade ueesataanteue cdosoets osuusteear ae : Accounting-Based Valuation: Impact on Business Practices and Research Charles M. C. Lee Research in Taxation Terry Shevlin AAA’s FINANCIAL ACCOUNTING STANDARDS COMMITTEE RESPONSES TO IASC Shaping IASC for the Future James M. Wahlen, Chair; James R. Boatsman; Robert H. Herz; Ross G. Jennings; Gregory J. Jonas; Krishna G. Palepu; Kathy R. Petroni, Stephen G. Ryan; Katherine Schipper