1. Editorial

   • Stefan Reichelstein

   OriginalPaper Pages: 143 - 143

2. On Transitory Earnings

   • James A. Ohlson

   OriginalPaper Pages: 145 - 162

3. Discussion of “On Transitory Earnings”

   • William H. Beaver

   OriginalPaper Pages: 163 - 167

4. Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation

   • Dennis Chambers
   • Ross Jennings
   • Robert B. Thompson II

   OriginalPaper Pages: 169 - 195

5. Discussion of “Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation”

   • Jeffery Abarbanell

   OriginalPaper Pages: 197 - 203

6. Accruals, Cash Flows, and Equity Values

   • Mary E. Barth
   • William H. Beaver
   • Wayne R. Landsman

   OriginalPaper Pages: 205 - 229

7. Discussion of “Accruals, Cash Flows and Equity Values”

   • Richard G. Sloan

   OriginalPaper Pages: 231 - 234

8. Asset Valuation and Performance Measurement in a Dynamic Agency Setting

   • Sunil Dutta
   • Stefan Reichelstein

   OriginalPaper Pages: 235 - 258

9. Discussion of “Asset Valuation and Performance Measurement in a Dynamic Agency Setting”

   • Richard A. Lambert

   OriginalPaper Pages: 259 - 264

10. Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective

    • Nahum D. Melumad
    • Guy Weyns
    • Amir Ziv

    OriginalPaper Pages: 265 - 292

11. Discussion of “Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective”

    • Chandra Kanodia

    OriginalPaper Pages: 293 - 297

12. The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms

    • Anne Beatty
    • David G. Harris

    OriginalPaper Pages: 299 - 326

13. Discussion of “The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms”

    • Douglas A. Shackelford

    OriginalPaper Pages: 327 - 329