Accounting Review

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Articles in April 2002 issue of Accounting Review

• Do firms use restructuring charge reversals to meet earnings targets?
  by Stephen R. Moehrle
• Economic determinants of audit committee independence.
  by April Klein
• The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements.
  by Thomas J. Linsmeier
• International diversification and analysts' forecast accuracy and bias.
  by Augustine Duru
• Materiality and contingent tax liability reporting.
  by Cristi A. Gleason
• Glover, Steven M., Stephen W. Liddle, and Douglas F. Prawitt, E-Business: Principles and Strategies for Accountants.~(book review)
  by Bruce C. Branson
• Accounting conservatism, the quality of earnings, and stock returns.
  by Stephen H. Penman
• Delegation and incentive compensation.
  by Venky Nagar
• Perspectives on recent capital market research.
  by William H. Beaver
• Sunstein, Cass R., ed. Behavioral Law and Economics.~(book review)
  by Richard B. Dusenbury
• Do conference calls affect analysts' forecasts?
  by Robert M. Bowen
• An experimental investigation of self-serving biases in an auditing trust game: the effect of group affiliation
  by Ronald R. King