1. Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays

   • S. P. Kothari
   • Ted E. Laguerre
   • Andrew J. Leone

   OriginalPaper Pages: 355 - 382

2. The Usefulness of Direct and Indirect Cash Flow Disclosures

   • Greg Clinch
   • Baljit Sidhu
   • Samantha Sin

   OriginalPaper Pages: 383 - 404

3. Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81

   • Chao-Shin Liu
   • H. Fred Mittelstaedt

   OriginalPaper Pages: 405 - 434

4. Reliability of Asset Revaluations: The Impact of Appraiser Independence

   • Julie Cotter
   • Scott Richardson

   OriginalPaper Pages: 435 - 457

5. Public Disclosure of Forward Contracts and Revelation of Proprietary Information

   • John S. Hughes
   • Jennifer L. Kao
   • Michael Williams

   OriginalPaper Pages: 459 - 478