Ausgabe 4/2002
Inhalt (5 Artikel)
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
S. P. Kothari, Ted E. Laguerre, Andrew J. Leone
Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81
Chao-Shin Liu, H. Fred Mittelstaedt
Reliability of Asset Revaluations: The Impact of Appraiser Independence
Julie Cotter, Scott Richardson
Public Disclosure of Forward Contracts and Revelation of Proprietary Information
John S. Hughes, Jennifer L. Kao, Michael Williams