Table of Contents: Volume 19, 2002 Number | A Simple Multi-Factor, Time-Dependent-Parameter Model for the Term Structure of Interest Rates Ren-Raw Chen and T. L. Tyler Yang Additional Evidence on the Association Between Director Stock Ownership and Incentive Compensation Chih-Ying Chen Risk Shift Following Dividend Change Announcement: The Role of Trading Volume Dr. Sangphill Kim, Dr. Oliver M. Rui and Dr. Peter Xu Financial Analysts’ Forecast Accuracy and Dispersion: High-Tech versus Low-Tech Stocks Sung S. Kwon Recap of the Joint Symposium of the 12th Annual Conference on Financial Economics and Accounting and the 9th Conference on Pacific Basin Finance, Economics, and Accounting, September 21—22, 2001 Cheng-few Lee Number 2 An Assessment of Empirical Model Performance When Financial Market Transactions are Observed at Different Data Frequencies: An Application to East Asian Exchange Rates Kai-Li Wang, Chris Fawson and Christopher B. Barrett Valuation Relevance of Allowance for Funds Used During Construction and Operating Income: The Effects of Regulatory Climates and Deregulation Emeka T. Nwaeze and Ayalew Lulseged Intraday Return Volatility Process: Evidence from NASDAQ Stocks Sk iraie Hye Re ee lew ahh Shafiqur Rahman, Cheng-few Lee and Kian Ping Ang Price Transmission Effect between GDRs and Their Underlying Stocks—Evidence from Taiwan Shen-Yuan Chen, Li-Chuan Chou and Chau-Chen Yang Strategic Decision Making of the Firm Under Asymmetric Information Guo Ying Luo, Ivan Brick and Michael Frierman Number 3 The Changing Relationship Between CAMEL Ratings and Bank Soundness during the Indonesian Banking Crisis Dominic Gasbarro, | Gde Made Sadguna and J. Kenton Zumwalt A Note on Forward Price and Forward Measure Testing for Income Smoothing Using the Backing Out Method: A Review of DORCMRCO TOGRES . 555 cab Seo aweS teve C. Lim and Steven Lustgarten Impact of Adoption of Long-Term Performance Plans on Financial Analysts’ Long- Term Forecasts Thomas J. Vogel and Gerald J. Lobo Number 4 The Dynamic Relations between the World’s Leading Computer Companies and Their Corresponding OEM/ODM Firms Chih-Hsien Yu and Ya-June Hsu The Stock Price-Volume Linkage on the Toronto Stock Exchange: Before and After Automation Cetin Ciner The Determinants of Debt Maturity at Issuance: A System-Based Model Elyas Elyasiani, Lin Guo and Liang Tang An Empirical Investigation of the Option-Adjusted Realized Return Wm. Steven Smith and Charles Harter A Generalized Method for Detecting Abnormal Returns and Changes in Systematic Ken B. Cyree and Ramon P. DeGennaro