1. Security Market Effects Associated with SFAS No. 131: Reported Business Segments

   • Michael Ettredge
   • Soo Young Kwon
   • David Smith

   OriginalPaper Pages: 323 - 344

2. Multiperiod Strip Hedging of Forward Commitments

   • Donald Lien
   • David R. Shaffer

   OriginalPaper Pages: 345 - 358

3. Dilution, Dividend Commitments and Liquidity: Do Dividend Changes Reflect Information Signaling?

   • P. V. Viswanath
   • Yu Kyung Kim
   • Jayant Pandit

   OriginalPaper Pages: 359 - 379

4. A Time-Series Model of Stock Returns with a Positive Short-Term Correlation and a Negative Long-Term Correlation

   • Jaeuk Khil
   • Bong-Soo Lee

   OriginalPaper Pages: 381 - 404

5. Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115

   • Bikki Jaggi
   • Ronald Zhao

   OriginalPaper Pages: 405 - 421