Earnings Management and the Revelation Principle Anil AryaJonathan GloverShyam Sunder OriginalPaper Pages: 7 - 34
Discussion of “Earnings Management and the RevelationPrinciple” Amir Ziv OriginalPaper Pages: 35 - 40
Brand Values and Capital Market Valuation Mary E. BarthMichael B. ClementRon Kasznik OriginalPaper Pages: 41 - 68
Discussion of “Brand Values and Capital Market Valuation” James A. Ohlson OriginalPaper Pages: 69 - 71
The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers William H. BeaverMaureen F. McNichols OriginalPaper Pages: 73 - 95
Discussion of “The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers” David Burgstahler OriginalPaper Pages: 97 - 102
An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry Thomas D. FieldsSrinivasan RanganS. Ramu Thiagarajan OriginalPaper Pages: 103 - 130
Discussion of “Evaluating Non-GAAP Performance Measures in the REIT Industry” Richard Sloan OriginalPaper Pages: 131 - 135
Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure Sarah C. Tasker OriginalPaper Pages: 137 - 167
Discussion of “Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure” Mark Lang OriginalPaper Pages: 169 - 173
Are Accruals during Initial Public Offerings Opportunistic? Siew Hong TeohT. J. WongGita R. Rao OriginalPaper Pages: 175 - 208
Discussion of “Are Accruals during Initial Public Offerings Opportunistic?” M. D. Beneish OriginalPaper Pages: 209 - 221