Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue4-5.2000:

Teks penuh

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September/October 2000 Vol. 27 Nos. 7&8

Contents

A Fundamental Analysis Approach to Oil and Gas Firm Valuation

by JEFFREYEFFREYJ. QUIRINUIRIN, KEVINEVINT. BERRYERRY ANDANDDAVIDAVIDO'BRYANRYAN

An Experimental Study of Auditor Analytical Review Judgements

by KENNYENNYZ. LININ, IANANA.M. FRASERRASER ANDANDDAVIDAVIDJ. HATHERLYATHERLY

The Determinants of Implied Volatility: A Test Using LIFFE Option Prices

by L. COPELANDOPELAND, S.H. POONOON ANDANDR.C. STAPLETONTAPLETON

The Proof of the Pudding: The E€ects of Increased Trade Transparency in the London Stock Exchange

by JOHNOHNBOARDOARD ANDANDCHARLESHARLESSUTCLIFFEUTCLIFFE

A New Stochastic Duration Based on the Vasicek and CIR Term Structure Theories

by XUEPINGUEPINGWUU

Sources of Systematic Risk in Futures and Spot Markets: A study of Market Integration

by JOELLEOELLEMIFFREIFFRE ANDANDRICHARDICHARD PRIESTLEYRIESTLEY

Forecasting Beta: How Well Does the `Five-Year Rule of Thumb' Do?

by NICOLAASICOLAASGROENEWOLDROENEWOLD ANDANDPATRICIAATRICIAFRASERRASER

Stock Market Volatility in an Emerging Market: Further Evidence from the Athens Stock Exchange

by GEORGIOSEORGIOS E. CHORTAREASHORTAREAS, JOHNOHNB. MCCDERMOTTERMOTT ANDANDTITOSITOS E. RITSATOSITSATOS

Price Dynamics and Information Flows in Strategically-Linked Debt Instruments: The NOB and MOB Constituents

by ARJUNRJUNCHATRATHHATRATH, MUKESHUKESHCHAUDHRYHAUDHRY ANDAND ROHANOHANCHRISTIEHRISTIE-DAVIDAVID

Intraday Stock Price Reactions to Interim-Quarter versus Fourth-Quarter Earnings Announcements

by JASONASONLEEEE ANDANDCHULHULW. PARKARK

Elsevier Science Inc.

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Financial Accountability & Management

August 2000 Editor: Irvine Lapsley Vol. 16 No. 3

Contents

GASB Statement No.34:Research Opportunities by WANDAANDAA. WALLACEALLACE

Cost Eciency in Australian Local Government: A Comparative Analysis of Mathematical Programming and Econometric Approaches

by ANDREWNDREWC. WORTHINGTONORTHINGTON

The Construction and Presentation of Performance Indicators in Executive Agency External Reports

by BRIANRIANA. RUTHERFORDUTHERFORD

Unto Every One That Hath Shall be Given: The Allocation of Resources Between Subject Areas Under the HEFCE Formula

by GEOFFREYEOFFREYWHITTINGTONHITTINGTON

Accounting for Infrastructure Service Delivery by Government: Generational Issues

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June/July 2000 Vol. 27 Nos. 5 & 6

Contents

Time Varying Beta Risk: An Analysis of Alternative Modelling Techniques

by ROBERTOBERTW. FAFFAFF, DAVIDAVIDHILLIERILLIER ANDANDJOSEPHOSEPHHILLIERILLIER

The Weekend E€ect, `Reverse' Weekend E€ect, and Firm Size

by JORGEORGEBRUSARUSA, PUULIUIU ANDANDCRAIGRAIGSCHULMANCHULMAN

Stock Price Behavior over Trading and Non-trading Periods: Evidence from the Taiwan Stock Exchange

by YENEN-SHENGHENGHUANGUANG, DIHIH-YOUNGOUNGLIUIU ANDANDTZEZE-WEIEIFUU

The Theory-Practice Gap in Capital Budgeting: Evidence from the United Kingdom

by GLENLENC. ARNOLDRNOLD ANDANDPANOSANOSD. HATZOPOULOSATZOPOULOS

New Firm Survival: The E€ects of Start-up Characteristics

by NANCYANCYHUYGEBAERTUYGEBAERT, ANNNN GAEREMYNCKAEREMYNCK, FILIPILIP ROODHOOFTOODHOOFT AND

ANDLINDAINDAM. VANAN DEDE GUCHTUCHT

The Impact of Ownership Structure on the Structure of Compensation Committees

by HARRYARRYA. NEWMANEWMAN

Volatility Implied by Option Prices: The Case of Takeover Bids

by DANIELLAANIELLAACKERCKER ANDANDCLIFFLIFFATTFIELDTTFIELD

The Information Content of Just-in-Time Inventory System Adoption Announcement

by SHAWNHAWND. HOWTONOWTON, ERICRICJAMESAMESHIGGINSIGGINS ANDANDTIMOTHYIMOTHY B. BIGGARTIGGART

Derivatives Usage and Financial Risk Management in Large and Small Economics: A Comparative Analysis

by ANDREWNDREWK. PREVOSTREVOST, LAWRENCEAWRENCEC. ROSEOSE ANDANDGARYARYMILLERILLER

The Impulse of Stock Market Volatility and the Market Crash of October 1987

by DANIELANIELWAIAI-WAIIAIICHEUNGHEUNG

Depreciation: A Stochastic Approach

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Financial Accountability & Management

May 2000 Guest Editor: Rowan Jones Vol. 16 No. 2

SPECIAL

PECIAL

ISSUE

SSUE ON

ON

N

ATIONAL

ATIONAL

A

CCOUNTING

CCOUNTING

Contents

National Accounting, Government Budgeting and the Accounting Discipline

by ROWANOWANJONESONES

National Accounting, Governmental Accounting and Cross-country Comparisons of Government Financial Condition

by KLAUSLAUSLUDERUÈ DER

Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective

by VICENTEICENTEMONTESINOSONTESINOS ANDANDJOSEOSEÂ MANUELANUELVELAELA

Macro-accounting and Micro-accounting Relationships in France

by EVELYNEVELYNELANDEANDE

Public Versus Private: The Empty De®nitions of National Accounting

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April 2000 Vol. 29 No. 2

Table of Contents

Auditor Resignations: Clientele E€ects and Legal Liability

Susan Shu

Market Valuation and Deregulation of Electric Utilities

Walter G. Blacconiere, Marilyn F. Johnson and Mark S. Johnson

Accounting for the Impairment of Long-Lived Assets: Evidence from the Petroleum Industry

Mimi Alciatore, Peter Easton and Nasser Spear

Nuclear Decommissioning Costs: The Impact of Recoverability Risk on Valuation

Julia D'Souza, John Jacob and Naomi S. Soderstrom

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Journal of Accounting & Economics

January 2000 Vol. 29 No. 1

Table of Contents

International Accounting

The E€ect of International Institutional Factors on Properties of Accounting Earnings

Ray Ball, S.P. Kothari and Ashok Robin

The Association Between Financial Accounting Measures and Real Economic Activity: A Multinational Study

David A. Guenther and Danqing Young

CEO Stock Option Awards and Corporate Voluntary Disclosures David Aboody and Ron Kasznik

Earnings-Based and Accrual-Based Market Anomalies: One E€ect or Two?

Daniel Collins and Paul Hribar

Conservative Accounting and Equity Valuation Xiao-Jun Zhang

Figur

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