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 Eects 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.
Financial Accountability & Management
August 2000 Editor: Irvine Lapsley Vol. 16 No. 3Contents
GASB Statement No.34:Research Opportunities by WANDAANDAA. WALLACEALLACE
Cost Eciency 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
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 Eect, `Reverse' Weekend Eect, 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 Eects 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
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
April 2000 Vol. 29 No. 2
Table of Contents
Auditor Resignations: Clientele Eects 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
Journal of Accounting & Economics
January 2000 Vol. 29 No. 1Table of Contents
International Accounting
The Eect 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 Eect or Two?
Daniel Collins and Paul Hribar
Conservative Accounting and Equity Valuation Xiao-Jun Zhang