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JOURNAL OF ACCOUNTING & ECONOMICS
PII: S0361-3682(01)00013-7
JOURNAL OF ACCOUNTING & ECONOMICS October 2000
Vol. 30, No. 2 CONTENTS
Articles The Reliability of Investment Property Fair Value Estimates J. RICHARD DIETRICH, MARY S. HARRIS and KARL A. MULLER, III The Effects of Regulatory and Contracting Costs on Banks’ Choice of Accounting Method for Other Postretirement Employee Benefits K. RAMESH and LAWRENCE REVSINE The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings JULIA D’SOUZA, JOHN JACOB and K. RAMESH Do Analysts Generate Trade for Their Firms: Evidence from the Toronto Stock Exchange PAUL J.A. IRVINE Applying Reverse Regression Techniques in Earnings–Return Analyses WILLIAM M. CREADY, DAVID N. HURTT and JIM A. SEIDA Advertisements
472
JOURNAL OF ACCOUNTING & ECONOMICS October 2000
Vol. 30, No. 2 CONTENTS
Articles The Reliability of Investment Property Fair Value Estimates J. RICHARD DIETRICH, MARY S. HARRIS and KARL A. MULLER, III The Effects of Regulatory and Contracting Costs on Banks’ Choice of Accounting Method for Other Postretirement Employee Benefits K. RAMESH and LAWRENCE REVSINE The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings JULIA D’SOUZA, JOHN JACOB and K. RAMESH Do Analysts Generate Trade for Their Firms: Evidence from the Toronto Stock Exchange PAUL J.A. IRVINE Applying Reverse Regression Techniques in Earnings–Return Analyses WILLIAM M. CREADY, DAVID N. HURTT and JIM A. SEIDA Advertisements
472