PII: S0361-3682(00)00032-5
JOURNAL OF ACCOUNTING AND PUBLIC POLICY
Autumn 2000
Vol. 19, No. 3
CONTENTS
Loan, Security, and Dividend Choices by Individual (Unconsolidated) Public and Private
Commercial Banks F. NISWANDER and E.P. SWANSON
Environmental Contingencies and Sustainable Modes of Corporate Governance
N. GARROD
An Empirical Analysis of Auditor Report Timing by Large Municipalities
A.J. MCLELLAND and G. GIROUX
95
PII: S0361-3682(00)00031-3
JOURNAL OF ACCOUNTING AND PUBLIC POLICY
Summer 2000
Vol. 19, No. 2
CONTENTS
The Value Relevance of IAS Reconciliation Components: Empirical Evidence from Finland J. NISKANEN, J. KINNUNEN and E. KASANEN
Board Structure and the Informativeness of Earnings N. VAFEAS
The Economic Consequences of Regulatory Accounting in the Nuclear Power Industry: Market Reaction to Plant Abandonments P.J. ARNOLD and R.H. CHENG
Research Note