1. Editorial

   Editorial Introduction Pages: 143 - 143

2. The Predictive Value of Expenses Excluded from Pro Forma Earnings

   • Jeffrey T. Doyle
   • Russell J. Lundholm
   • Mark T. Soliman

   OriginalPaper Pages: 145 - 174

3. Discussion of “The Predictive Value of Expenses Excluded from Pro Forma Earnings”

   • Peter Easton

   OriginalPaper Pages: 175 - 183

4. Differential Market Reactions to Revenue and Expense Surprises

   • Yonca Ertimur
   • Joshua Livnat
   • Minna Martikainen

   OriginalPaper Pages: 185 - 211

5. Discussion of “Differential Market Reactions to Revenue and Expense Surprises”

   • Philip G. Berger

   OriginalPaper Pages: 213 - 220

6. The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability

   • Patricia M. Fairfield
   • Scott Whisenant
   • Teri Lombardi Yohn

   OriginalPaper Pages: 221 - 243

7. Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability”

   • Ilia D. Dichev

   OriginalPaper Pages: 245 - 250

8. Investor Sophistication and the Mispricing of Accruals

   • Daniel W. Collins
   • Guojin Gong
   • Paul Hribar

   OriginalPaper Pages: 251 - 276

9. Discussion of “Investor Sophistication and the Mispricing of Accruals”

   • Eli Bartov

   OriginalPaper Pages: 277 - 281

10. Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting

    • Tim Baldenius
    • Amir Ziv

    OriginalPaper Pages: 283 - 309

11. Discussion of “Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting”

    • Madhav V. Rajan

    OriginalPaper Pages: 311 - 319

12. Post-Earnings Announcement Drift and Market Participants' Information Processing Biases

    • Lihong Liang

    OriginalPaper Pages: 321 - 345

13. Discussion of “Post-Earnings Announcement Drift and Market Participants' Information Processing Biases”

    • Jacob K. Thomas

    OriginalPaper Pages: 347 - 353

14. Why Are Earnings Kinky? An Examination of the Earnings Management Explanation

    • Patricia M. Dechow
    • Scott A. Richardson
    • Irem Tuna

    OriginalPaper Pages: 355 - 384

15. Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”

    • Maureen F. McNichols

    OriginalPaper Pages: 385 - 391