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(1)

Accounting, Organisations & Society

November 2000 Vol. 25 No. 8

Contents

Editorial

Celebrating and reviewing

ANTHONYNTHONY G. HOPWOODOPWOOD

In appreciation

ANTHONYNTHONY G. HOPWOODOPWOOD

Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism

by SHANNONHANNONW. ANDERSONNDERSON, DAVIDAVIDGLENNLENN ANDANDKARENAREN

L. SEDATOLEEDATOLE

Succeeding in managerial accounting. Part 2: a structural equations analysis

by JAMESAMESE. HUNTONUNTON, BENSONENSONWIERIER ANDANDDANANN. STONETONE

Special section:

Studies in Financial Accounting

Understanding ®nancial accounting practice

by ANTHONYNTHONYG. HOPWOODOPWOOD

Looking forward to the past

by BRENDANRENDANMCCSWEENEYWEENEY

Time and space in income accounting

by SADAOADAOTAKATERAAKATERA ANDANDNORIOORIOSAWABEAWABE

Accounting relativism: the unstable relationship between income measurement and theories of the ®rm

by STEFANOTEFANOZAMBONAMBON ANDANDLUCAUCAZANAN

Elsevier Science Ltd.

(2)

Accounting, Organisations & Society

October 2000 Vol. 25 No. 7

Contents

Imperialism and the professions: the education and certi®cation of accountants in Trinidad and Tobago

by MARCIAARCIAANNISETTENNISETTE

Complementary arrangements of organizational factors and outcomes of negotiated transfer price

by DIPANKARIPANKARGHOSHHOSH

The e€ects of performance separability and contract type on agent e€ort

by FREDERICKREDERICKW. RANKINANKIN ANDANDTODDODDL. SAYREAYRE

Succeeding in managerial accounting, Part 1: knowledge, ability, and rank

by DANANN. STONETONE, JAMESAMESE. HUNTONUNTON ANDANDBENSONENSONWIERIER

Announcement and Call for Papers

(3)

Journal of Accounting & Economics

August 2000 Vol. 30 No. 1

Contents

Tax Symposium

The E€ect of Tax Accounting Rules on Capital Structure and Discretionary Accruals

by MICHAELICHAEL J . CALEGARIALEGARI

Do Capital Gain Tax Rate Increases A€ect Individual Investors' Trading Decisions?

by JIMIMA. SEIDAEIDA ANDANDWILLIAMILLIAMF. WEMPEEMPE

The E€ect of Transaction Structure on Price: Evidence from Subsidiary Sales

by MERLEERLEERICKSONRICKSON ANDANDSHIINGHIING-WUWUWANGANG

The Impact of State Taxes on Self-Insurance

by BININKEE, KATHYATHYR. PETRONIETRONI ANDANDDOUGLASOUGLASA. SHACKELFORDHACKELFORD

(4)

Journal of Business Finance & Accounting

November/December 2000 Vol. 27 Nos. 9&10

Contents

SpecialIssue: The 2000 ACCA-ICAEW-JBFA Capital Markets Conference

Valuation, Accounting and Corporate Finance

Special Issue Editors: Peter F. Pope, Andrew W. Stark and Martin Walker

Editorial

by PETERETERF. POPEOPE, ANDREWNDREWW. STARKTARK ANDANDMARTINARTINWALKERALKER Estimating the Equity Risk Premium Using Accounting Fundamentals

by JOHNOHNO' HANLON ANDANLONANDANTHONYNTHONYSTEELETEELE Discussionby Mark Tippett

Restructuring and Firm Value: The E€ects of Pro®tability and Restructuring Purpose

by INDERNDERK. KHURANAHURANA ANDANDBARBARAARBARALIPPINCOTTIPPINCOTT Discussionby Norman Strong

Does the Presence of Venture Capitalists Improve the Survival Pro®le of IPO Firms?

by BHARATHARATA. JAINAIN ANDANDOMESHMESH KINIINI Discussionby Arif Khurshed

Recognition versus Disclosure: An Investigation of the Impact on Equity Risk using UK Operating Lease Disclosures

by VIVIENIVIENBEATTIEEATTIE, ALANLANGOODACREOODACRE ANDANDSARAHARAHTHOMSONHOMSON Discussionby Dennis Oswald

Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK prior toFRS 7

by STEPHENTEPHENBROWNROWN, MARKARKFINN ANDINN ANDOLELE-KRISTIANRISTIANHOPEOPE Discussionby Alan Gregory

Value Relevance of Mandated Comprehensive Income Disclosures

by STEVENTEVENF. CAHANAHAN, STEPHENTEPHENM. COURTENAYOURTENAY,

PAULAULL. GRONEWALLERRONEWALLER ANDANDDAVIDAVIDR. UPTONPTON Discussionby John O'Hanlon

The Increasing Use of Non-Executive Directors: Its Impact on UK Board Structure and Governance Arrangements

by STEVENTEVENYOUNGOUNG

Discussionby Martin J. Conyon

Optimal Entrepreneurial Financial Contracting

(5)

Financial Accountability & Management

November 2000 Editor: Irvine Lapsley Vol. 16 No. 4

Contents

Hospital Costing: Experience from the VHA

by KATHLEENATHLEENCAREY ANDAREYANDJAMESAMESF. BURGESSURGESS

Budgeting and Strategy in Schools: The Elusive Link

by PAMELAAMELAEDWARDSDWARDS, MAHMOUDAHMOUDEZZAMELZZAMEL, CHRISTINEHRISTINEMCCLEANEAN AND

ANDKEITHEITHROBSONOBSON

Governance and Funds Allocation in United States Medical Research Charities

by EDWARDDWARDA. DYLYL, HOWARDOWARDL. FRANTRANT ANDAND

CRAIGRAIGA. STEPHENSONTEPHENSON

Autopsy of Change: Contextualising Entrepreneurial and Accounting Potential in the NHS

by SUEUERICHARDSONICHARDSON ANDANDJOHNOHNCULLENULLEN

Local Government Accounting Standard-setting in Australia: Did Constituents Participate?

(6)

Finance India

September 2000 Vol. 14 No. 3 ISSN 0970-3772

Contents

The corporation tax in India: empirical validity of la€er curve

by TEJINDEREJINDERSINGHINGH ANDANDA.K. JAINAIN

Assessing human eciency in banks

by S.S. KHANKAHANKA

Fiscal policy model for india: a select survey of literature

by RITAITAGHOSHHOSH

Stock market development & ®nancial intermediaries: some stylized facts from Nigeria

by JOHNOHNC. ANYANWUNYANWU

A case for brand accounting

by S. GURUSAMYURUSAMY

Investment performance of Indian mutual funds: an empirical study

by AMITABHMITABHGUPTAUPTA

Financial & economic appraisal of investment in infrastructure in a rural market

by B.L. BAJPAIAJPAI

Finance of a public limited companies, 1998±99

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