1. Do Firms Purchase the Pooling Method?

   • Benjamin C. Ayers
   • Craig E. Lefanowicz
   • John R. Robinson

   OriginalPaper Pages: 5 - 32

2. Corporate Disclosure Policy and the Informativeness of Stock Prices

   • David S. Gelb
   • Paul Zarowin

   OriginalPaper Pages: 33 - 52

3. Reporting Discretion and the Choice of Fresh Start Values in Companies Emerging from Chapter 11 Bankruptcy

   • Reuven Lehavy

   OriginalPaper Pages: 53 - 73

4. The Interpretation of Information and Corporate Disclosure Strategies

   • Sunil Dutta
   • Brett Trueman

   OriginalPaper Pages: 75 - 96

5. Scope of Auditors' Liability, Audit Quality, and Capital Investment

   • Derek K. Chan
   • Kit Pong Wong

   OriginalPaper Pages: 97 - 122