Academy of Accounting and Financial Studies Journal

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Articles in Sept, 2004 issue of Academy of Accounting and Financial Studies Journal

• Letter from the editors
  by Janet Dye
• Do states optimally set tax rates? The portfolio approach vs. the tax smoothing hypothesis
  by C.A. Dole
• The determinants of corporate dividend policy
  by Melissa Myers
• Nominal treasury securities and treasury inflation-indexed securities: An examination of their yield spread
  by Jose Mercado-Mendez
• Financial statement footnote disclosures-purposes, subject and number: the Hong Kong experience
  by Gary A. Miller
• Duties of accounting clerks during the civil war and their influence on current accounting practices
  by Darwin L. King
• Herd behavior and market stress: the case of Malaysia
  by Ming-Ming Lai
• Portfolio decisions and the small firm effect
  by Padamja S. Khandelwal
• The impact of business restructuring on firm performance-evidence from publicly traded firms in China
  by Zhenhu Jin