Accounting Review: 20020401

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1. Editorial data. The following table contains information about turnaround time for manuscripts (including revisions) on which editorial decisions were made in the 12-month period ended November 30, ... (PERIODICAL ARTICLE) 2. Glover, Steven M., Stephen W. Liddle, and Douglas F. Prawitt, E-Business:... GLOVER, STEVEN M., STEPHEN W. LIDDLE, and DOUGLAS F. PRAWITT, E-Business: Principles and Strategies for Accountants (Upper Saddle River, NJ: Prentice Hall, 2001, 170 pp.) ... (PERIODICAL ARTICLE) 3. Sunstein, Cass R., ed. Behavioral Law and Economics. SUNSTEIN, CASS R., ed. Behavioral Law and Economics (Cambridge University Press, New York, NY, 2000, 421 pp.) Behavioral Law and Economics is a new addition ... (PERIODICAL ARTICLE) 4. Perspectives on recent capital market research. I. INTRODUCTION The purpose of my remarks is to provide one perspective on major areas of capital markets research that have made important contributions to ... (PERIODICAL ARTICLE) 5. Economic determinants of audit committee independence. Just as "one size doesn't fit all" when it comes to board governance, "one size can't fit all" audit committees. Within broad parameters, each audit ... (PERIODICAL ARTICLE) 6. International diversification and analysts' forecast accuracy and bias. I. INTRODUCTION Over the past decade, U.S. firms have substantially expanded their operations abroad. Cross-border investments, for example, have grown by more than 700 percent ... (PERIODICAL ARTICLE) 7. Do firms use restructuring charge reversals to meet earnings targets? I. INTRODUCTION Dechow and Skinner (2000, 235) argue that academics are "unwilling to believe that earnings management is practiced by most firms or that the ... (PERIODICAL ARTICLE) 8. Delegation and incentive compensation. I. INTRODUCTION Because top management cannot make all the firm's operational decisions, it faces two critical organizational design choices: (1) how much authority to delegate ... (PERIODICAL ARTICLE) 9. The effect of mandated market risk disclosures on trading volume... I. INTRODUCTION The Securities and Exchange Commission (SEC) recently issued Financial Reporting Release No. 48 (SEC 1997, hereafter "FRR No. 48"), mandating forward-looking, quantitative market ... (PERIODICAL ARTICLE) 10. Materiality and contingent tax liability reporting. I. INTRODUCTION In his speech "The Numbers Game," Securities and Exchange Commission (SEC) chairman Arthur Levitt (1998) decried the abuse of materiality as a "gimmick" ... (PERIODICAL ARTICLE)
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