文档介绍：CONTENTS
LIST OF CONTRIBUTORS ix
EDITORIAL BOARD xiii
STATEMENT OF PURPOSE AND REVIEW
PROCEDURES xvii
EDITORIAL POLICY AND MANUSCRIPT FORM
GUIDELINES xix
THE EFFECT OF PARTNER PREFERENCES ON THE
DEVELOPMENT OF RISK-ADJUSTED PROGRAM
PLANS
James L. Bierstaker and Arnold Wright 1
THE VALUE RELEVANCE OF EARNINGS AND BOOK
VALUE UNDER POOLING AND PURCHASE
ACCOUNTING
C. S. Agnes Cheng, h R. Ferris, Su-Jane Hsieh 25
and Yuli Su
EARNINGS MANAGEMENT AND FORCED CEO
DISMISSAL
Liming Guan, Charlotte J. Wright and 61
Shannon L. Leikam
THE DECISION TO DISCLOSE ENVIRONMENTAL
INFORMATION: A RESEARCH REVIEW AND
AGENDA
Tanya M. Lee and Paul D. Hutchison 83
v
vi CONTENTS
THE VOLUNTARY DISCLOSURE OF ADVERTISING
EXPENDITURES: THE CASE OF THE
PHARMACEUTICAL INDUSTRY AND
HEALTHCARE REFORM
Joseph Legoria 113
AN ANALYSIS OF THE FIRST TWO DECADES OF
ADVANCES IN ACCOUNTING
Michael J. Meyer, John T. Rigsby and D. Jordan Lowe 147
THE RELATIVE ACCURACY OF ANALYSTS’
PUBLISHED FORECASTS VERSUS WHISPER
FORECASTS SURROUNDING THE ADOPTION OF
REGULATION FD
Lynn Rees and Davit Adut 173
THE IMPACT OF MANAGEMENT IMAGE AND
NON-AUDIT SERVICE FEES ON INVESTORS’
PERCEPTIONS OF EARNINGS QUALITY
Sandra Solomon, Philip M. J. Reckers and 199
D. Jordan Lowe
PERSPECTIVES ON EDUCATION
THE ‘‘SHOCK’’ FACTOR IN STUDENTS’
PERFORMANCE IN ACCOUNTING EXAMINATIONS
Alexander M. G. Gelardi and Craig E. N. Emby 219
MERCE EDUCATION: INSIGHTS
FROM ACADEMICIANS AND PRACTITIONERS
Zabihollah Rezaee, Rick Elam and Judith H. Cassidy 233
SOME IDEAS FOR USING CASES IN THE
CLASSROOM
Pamela A. Smith 259
Contents vii
TECHNOLOGY AND THE ACCOUNTING
CURRICULUM: WHERE IT IS AND WHERE IT
NEEDS TO BE
Christian Ille Hastings and Lanny Solomon 275
INTERNATIONAL PERSPECTIVES
CORPORATE CHARACTERISTICS, GOVERNANCE
RULES AND THE EXTENT OF VOLUNTARY
DISCLOSURE IN SPAIN
M. Rosario Babı´o Arcay and M. Flora Muin˜o Va´zquez 299
THE IMPORTANCE OF PROCEDURAL FAIRNESS IN
BUD