1. Editorial

   • Stefan Reichelstein

   OriginalPaper Pages: 5 - 6

2. Incentive Efficiency of Stock versus Options

   • Gerald A. Feltham
   • Martin G. H. Wu

   OriginalPaper Pages: 7 - 28

3. The Demand for Accounting Conservatism for Management Control

   • Young K. Kwon
   • D. Paul Newman
   • Yoon S. Suh

   OriginalPaper Pages: 29 - 52

4. Dividend Covenants and Income Measurement

   • Frøystein Gjesdal
   • Rick Antle

   OriginalPaper Pages: 53 - 76

5. Renegotiation and Relative Performance Evaluation: Why an Informative Signal May Be Useless

   • Andrew Tzelung Yim

   OriginalPaper Pages: 77 - 108

6. Ratio Analysis and Equity Valuation: From Research to Practice

   • Doron Nissim
   • Stephen H. Penman

   OriginalPaper Pages: 109 - 154

7. In Memoriam: Arijit Mukherji

   OriginalPaper Pages: 155 - 155