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PII: S0361-3682(00)00033-7

ACCOUNTING AND BUSINESS RESEARCH

Autumn 2000

Vol. 30, No. 4

CONTENTS

Articles

The Investment Opportunity Set and the Voluntary Use of Outside Directors: New Zealand Evidence

M. HOSSEIN, S.F. CAHAN and M.B. ADAMS

Performance Measurement and the Use of League Tables: Some Experimental Evidence of Dysfunctional Consequences

KEVIN KEASEY, PHILIP MOON and DARREN DUXBURY

Incentives and Disincentives for Voluntary Disclosure by Pension Funds: International Evidence PAUL J. M. KLUMPES

FRS3 Earnings, Headline Earnings, and Accounting-based Valuation Methods

STEPHEN LIN and MARTIN WALKER

Is True and Fair of Over-riding Importance?: A Comment on Alexander's Benchmark

CHRISTOPHER NOBES

Detecting Earnings Management Using Cross-Sectional Abnormal Accrual Models

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