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.
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 eects of performance separability and contract type on agent eort
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
Journal of Accounting & Economics
August 2000 Vol. 30 No. 1
Contents
Tax Symposium
The Eect of Tax Accounting Rules on Capital Structure and Discretionary Accruals
by MICHAELICHAEL J . CALEGARIALEGARI
Do Capital Gain Tax Rate Increases Aect Individual Investors' Trading Decisions?
by JIMIMA. SEIDAEIDA ANDANDWILLIAMILLIAMF. WEMPEEMPE
The Eect 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
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 Eects 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
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?
Finance India
September 2000 Vol. 14 No. 3 ISSN 0970-3772
Contents
The corporation tax in India: empirical validity of laer curve
by TEJINDEREJINDERSINGHINGH ANDANDA.K. JAINAIN
Assessing human eciency 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