Journal of business finance & accounting vol. 18 no. 1 Winter 1991

190

CONTENTS

Journal

of Business Finance & Accounting

Vol.

OF

RECENT

18 No. 1

ACCOUNTING

Winter

JOURNALS

1991

Editor: Richard Briston

Contents Testing the Relationship Bctwcen Forward Raw m Foreign Exchange Markets Approximate Error in Usmg Accounting to Estimate Economic Returns Long-run Analysts

Earnings Forecasts by Managers

Dlvcrsification

and Spot

Preferred

Richard P. Brief Raef A. Lawson

and Fmanaal

Jon w. Bar&y Alex B. Cameron

and Interest Rate Risk

Michael

Decisions

of the 111Small

Stock and Taxes

The Constant

Companies

of the Small Flmm Effect: A Comparison and OTC Stocks

Growth

Model

C. Ehrhardt

Jcong-Bon Kim Roland Lipka Robert

Watson

lraj Fooladl Patricia McGraw Gordon S. Roberts

Earnings Per Share Reportixlg for Canadian with Complex Capita1 Structures Further Evidence of NYSE-AMEX

Theobald

Rates of Return

Effects of Accounting Choice on the Explanation Market Risk in the Oil and Gas Industry Modriling Dxectors Rmmunerdtion and Closely-held UK Companics

Michael

and Personal Taxes

James A. Millar Ted Nunthirapakorn Kcnncth K. Lrong Janis K. Zaima Thomas J. O’Brien