Table Of Content

1993 — Volume 20 CONTENTS INDEX Accounting for New Financial Instruments January, No. 2, p. 275 by D. Miltz and P. Sercu Accounting for Non-Majority-Owned January, No. 1, p. 1 Intercorporate Investments: A Cashflow Assessment of Alternative Methods by Sharon M. McKinnon and Katherine Taylor Halvorsen An Agency-Theoretic Perspective on January, No. 1, p. 133 Participation Clauses in Loan Contracts by Jacques A. Schnabel American Exchange Options and a Put-Call September, No. 5, p. 761 Transformation: A Note by Fetter Bjerksund and Gunnar Stensland Analytics of Duration and Convexity for Bonds January, No. 1, p. 107 with Embedded Options: The Case of Convertibles by Jamshid Mehran and Ghassem Homaifar Arbitrage Pricing Theory and the Investment January, No. 1, p. 27 Horizon by A.M. Parhizgari, K. Dandapani and A.J. Prakash An Assessment of the Effective Annual Rate January, No. 1, p. 143 Method as a Basis for Making Accounting Allocations by P.R. Draper, W.M. Mclnnes, A.P. Marshall and P.F. Pope The Assessment of Predictive Accuracy and Model January, No. 1, p. 125 Overfitting: An Alternative Approach by Mary Stone and John Rasp Asset Characteristics and Corporate Debt Policy: January, No. 1, p. 83 An Empirical Test by Kee H. Chung Asset Pricing With In- and Outflow Constraints November, No. 6, p. 865 by Clas Bergstrbm, Kristian Rydqvist and Peter Sellin The Association Between Executive Succession September, No. 5, p. 653 and Discretionary Accounting Changes: Earnings Management or Different Perspectives by Randall E. LaSalle, Scott K. Jones and Rohit Jain Auditor Change Announcements and Dispersion November, No. 6, p. 787 of Investor Expectations by Moshe Hagigi, Brian D. Kluger and David Shields Auditor Choice and Audit Fee Determinants April, No. 3, p. 333 by Daniel B. Thornton and Giora Moore The Auditor’s Going Concern Decision: Some UK January, No. 2, p. 213 Evidence Concerning Independence and Competence by Paul Barnes and Hooi Den Huan Capital Investment Appraisal Techniques: A April, No. 3, p. 307 Survey of Current Usage by Alan Sangster 911 912 CONTENTS INDEX The Concept and Computation of Earned September, No. 5, p. 737 Economic Income by R.C. Skinner The Concept and Computation of Earned September, No. 5, p. 747 Economic Income — A Reply by John R. Grinyer Corporate Operating Performance Around the April, No. 3, p. 417 Proxy Contest by Tarun K. Mukherjee and Oscar Varela Cost-Volume-Profit Analysis Under Uncertainty June, No. 4, p. 583 when the Firm has Production Flexibility by Kee H. Chung Day of the Week Effects: A Test of the November, No. 6, p. 835 Information Timing Hypothesis by Richard A. DeFusco, George M. McCabe and Ken C. Yook Deregulation and the Volatility of UK Stock April, No. 3, p. 359 Prices by David A. Peel, Peter F. Pope and Pradeep K. Yadav Determinants of Audit Fees for Quoted UK November, No. 6, p. 765 Companies by Philip Chan, Mahmoud Ezzamel and David Gwilliam Determinants of Goodwill Amortization Period June, No. 4, p. 613 by Steven C. Hall Disclosure in Japanese Corporate Annual Reports June, No. 4, p. 521 by T.E. Cooke Dual Class Shares: Are There Returns November, No. 6, p. 893 Differences? by Stephen R. Foerster and David C. Porter Earnings Management and Corporate Ownership June, No. 4, p. 479 Structure: An Examination of Extraordinary Item Reporting by Stephen J. Dempsey, Herbert G. Hunt III and Nicholas W. Schroeder The Effects of the Announcements of Dividend September, No. 5, p. 673 Increases on Stock Return Volatility: The Evidence from the Options Market by Narayanan Jayaraman and Kuldeep Shastri The Effects of the Information and Data Properties January, No. 2, p. 249 of Finance Ratios and Statements on Managerial Decision Quality by Errol R. Iselin The Effect of SFAS 87 on Corporate Funding November, No. 6, p. 815 of Defined Benefit Pension Plans by Robert M. Harper, Jr. and Jerry R. Strawser Effects of Small Business Accounting Bases and June, No. 4, p. 465 Accountant Service Levels on Loan Officer Decisions by William M. Baker and Gary M. Cunningham An Empirical Investigation into the Impact of September, No. 5, p. 623 Profit Sharing Schemes of Executives on the Content of Corporate Submissions on Proposed Accounting Standards by John B. MacArthur and Roger E.V. Groves An Empirical Investigation of Stock Market September, No. 5, p. 711 Valuation of Corporate Projected Pension CONTENTS INDEX 913 Liability by V. Gopalakrishnan and Timothy F. Sugrue Equity Capital, Profit-Sharing Contracts, and September, No. 5, p. 639 Investment: Theory and Evidence by A. Bashir, A.F. Darrat and M.O. Suliman Ex-Dividend Equity Pricing Under UK Tax January, No. 1, p. 61 Regimes by Kojo Menyah Good News, Bad News, Volume, and the Monday November, No. 6, p. 881 Effect by Raymond P.H. Fishe, Thomas Gosnell and Dennis J. Lasser Hedged Dividend Capture and Ex-day Returns: September, No. 5, p. 725 An Empirical Update by David A. Dubofsky and Srinivasan Kannan How do Small Firms Make Inventory Accounting April, No. 3, p. 373 Choices? by Horng-Ching Kuo The Integration of European Stock Markets: The April, No. 3, p. 427 Case of the Banks by William P. Forbes Integration vs. Segmentation in the Korean Stock January, No. 2, p. 267 Market by C. Sherman Cheung and Jason Lee International Listings, The Security Market November, No. 6, p. 843 Line and Capital Market Integration: The Case of US Listings on the London Stock Exchange by Oscar Varela and Sang H. Lee Leverage, Resource Allocation and Growth June, No. 4, p. 575 by Dilip K. Ghosh and Robert G. Sherman Margin Requirements and the Behavior of Silver January, No. 1, p. 41 Futures Prices by Christopher K. Ma, G. Wenchi Kao and C.J. Frohlich Market Timing Abilities of Fund Managers: January, No. 2, p. 155 Parametric and Non-Parametric Tests by Francis Koh, Kok-Fai Phoon and Cheong-Hin Tan Mathematical Modelling and Stochastic Simulation April, No. 3, p. 351 of Accounting Alternatives by William Rees and Charles Sutcliffe Motives for Going Public and Underpricing: New January, No. 2, p. 195 Findings From Korea by Jeong-Bon Kim, Itzhak Krinsky and Jason Lee Nonlinearities in Emerging Foreign Capital January, No. 2, p. 239 Markets by Susan P. Sewell, Stanley R. Stansell, Insup Lee and Ming-Shiun Pan A Note on the Optimal Cutoff Point in April, No. 3, p. 457 Bankruptcy Prediction Models by Su-Jane Hsieh A Note on the Stability of the Intertemporal January, No. 2, p. 229 Relationships Between the Asian-Pacific Equity Markets and the Developed Markets: A Non-Parametric Approach by Yan-Leung Cheung A Note on Taxation and the Leasing Discount June, No. 4, p. 593 Rates by John Pointon Options Listing, Market Liquidity and Stock September, No. 5, p. 687 Behaviour: Some Canadian Evidence by Trevor W. Chamberlain, C. Sherman Cheung and Clarence C.Y. Kwan 914 CONTENTS INDEX Organizational Structure and Intrafirm Transfer April, No. 3, p. 441 Prices for Interdependent Products by Douglas A. Schroeder The Overnight and Daily Transmission of Stock September, No. 5, p. 699 Index Futures Prices between Major International Markets by Kent G. Becker, Joseph E. Finnerty and Alan L. Tucker The Post-Listing Return Performance of January, No. 2, p. 167 Unseasoned Issues of Common Stock in Hong Kong by Paul McGuinness A Regret-Theoretic Explanation of Corporate June, No. 4, p. 559 Dividend Policy by Chinmoy Ghosh Reinterpretation of the Shareholder Gains in June, No. 4, p. 599 Selloff Transactions by Louis T.W. Cheng and Wallace N. Davidson III Returns to Shareholders in Successfully Defended June, No. 4, p. 501 Takeover Bids: UK Evidence 1975—1984 by Christine Parkinson and Richard Dobbins Rights Issues and Perceived Growth Rate Dilution January, No. 1, p. 115 by Cleveland S. Patterson and Nancy D. Ursel Shareholder Wealth Effects of Management April, No. 3, p. 393 Changes by Arvind Mahajan and Scott Lummer Should all Tax-Exempt Borrowers with January, No. 2, p. 291 Investment-Grade Quality Acquire Credit Ratings? by L. Paul Hsueh and Y. Angela Liu Simple Resource Allocation Rules: A Note on a April, No. 3, p. 411 Generalisation by Andrew W. Stark Stock Returns and Classification Pattern of June, No. 4, p. 537 Firm-Specific Financial Variables: Empirical Evidence with Finnish Data by Teppo Martikainen A Suggested Simple Procedure to Obtain Blue September, No. 5, p. 755 Estimator of Global Beta by Arun J. Prakash, Mary Ann Reside and Michael W. Smyser Tax Uncertainties and the Investment Decision November, No. 6, p. 905 by Joseph K. Cheung and John Heaney A Test of the Tax-Induced Leverage Hypothesis January, No. 1, p. 99 in Convertible Securities: A Note by Wallace N. Davidson III, John L. Glascock and Won Jon Koh Testing the Present Value Model of Equity Prices November, No. 6, p. 803 for the UK Stock Market by Terence C. Mills I 0