Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays S. P. KothariTed E. LaguerreAndrew J. Leone OriginalPaper Pages: 355 - 382
The Usefulness of Direct and Indirect Cash Flow Disclosures Greg ClinchBaljit SidhuSamantha Sin OriginalPaper Pages: 383 - 404
Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81 Chao-Shin LiuH. Fred Mittelstaedt OriginalPaper Pages: 405 - 434
Reliability of Asset Revaluations: The Impact of Appraiser Independence Julie CotterScott Richardson OriginalPaper Pages: 435 - 457
Public Disclosure of Forward Contracts and Revelation of Proprietary Information John S. HughesJennifer L. KaoMichael Williams OriginalPaper Pages: 459 - 478