1. Editorial

   OriginalPaper Pages: 5 - 5

2. Earnings Management and the Revelation Principle

   • Anil Arya
   • Jonathan Glover
   • Shyam Sunder

   OriginalPaper Pages: 7 - 34

3. Discussion of “Earnings Management and the RevelationPrinciple”

   • Amir Ziv

   OriginalPaper Pages: 35 - 40

4. Brand Values and Capital Market Valuation

   • Mary E. Barth
   • Michael B. Clement
   • Ron Kasznik

   OriginalPaper Pages: 41 - 68

5. Discussion of “Brand Values and Capital Market Valuation”

   • James A. Ohlson

   OriginalPaper Pages: 69 - 71

6. The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers

   • William H. Beaver
   • Maureen F. McNichols

   OriginalPaper Pages: 73 - 95

7. Discussion of “The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers”

   • David Burgstahler

   OriginalPaper Pages: 97 - 102

8. An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry

   • Thomas D. Fields
   • Srinivasan Rangan
   • S. Ramu Thiagarajan

   OriginalPaper Pages: 103 - 130

9. Discussion of “Evaluating Non-GAAP Performance Measures in the REIT Industry”

   • Richard Sloan

   OriginalPaper Pages: 131 - 135

10. Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure

    • Sarah C. Tasker

    OriginalPaper Pages: 137 - 167

11. Discussion of “Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure”

    • Mark Lang

    OriginalPaper Pages: 169 - 173

12. Are Accruals during Initial Public Offerings Opportunistic?

    • Siew Hong Teoh
    • T. J. Wong
    • Gita R. Rao

    OriginalPaper Pages: 175 - 208

13. Discussion of “Are Accruals during Initial Public Offerings Opportunistic?”

    • M. D. Beneish

    OriginalPaper Pages: 209 - 221