1. Editorial

   Editorial Introduction Pages: 147 - 147

2. The Role of Expectations in Explaining the Cross-Section of Stock Returns

   • Tom Copeland
   • Aaron Dolgoff
   • Alberto Moel

   OriginalPaper Pages: 149 - 188

3. Discussion of “The Role of Expectations in Explaining the Cross-Section of Stock Returns”

   • Jing Liu

   OriginalPaper Pages: 189 - 196

4. Implied Equity Duration: A New Measure of Equity Risk

   • Patricia M. Dechow
   • Richard G. Sloan
   • Mark T. Soliman

   OriginalPaper Pages: 197 - 228

5. Discussion of “Implied Equity Duration: A New Measure of Equity Risk”

   • Pedro Santa-clara

   OriginalPaper Pages: 229 - 231

6. The Role of Information Precision in Determining the Cost of Equity Capital

   • Christine A. Botosan
   • Marlene A. Plumlee
   • Yuan Xie

   OriginalPaper Pages: 233 - 259

7. Discussion of “The Role of Information Precision in Determining Cost of Equity Capital”

   • Michael Williams

   OriginalPaper Pages: 261 - 264

8. How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time

   • Chi-chun Liu
   • Stephen G. Ryan
   • Hung Tan

   OriginalPaper Pages: 265 - 294

9. Discussion of “How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time”

   • Bin Ke

   OriginalPaper Pages: 295 - 299

10. Forward Versus Trailing Earnings in Equity Valuation

    • Kenton K. Yee

    OriginalPaper Pages: 301 - 329

11. Discussion of “Forward Versus Trailing Earnings in Equity Valuation”

    • Peter Easton

    OriginalPaper Pages: 331 - 336

12. The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

    • Paul Hribar
    • Nicole Thorne Jenkins

    OriginalPaper Pages: 337 - 356

13. Discussion of “The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital”

    • Ron Kasznik

    OriginalPaper Pages: 357 - 367