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Publisher: Blackwell Publishing on behalf of the Accounting Foundation, University of Sydney

Volume 37, Number 2, June 2001
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Editorial
pp. i-iv(1)

Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887)
pp. 139-165(27)
Authors: Carmona, Salvador; Macías, Marta

Clarification and Extension of Beaver's Definitions of Market Informational Efficiency: A Note
pp. 166-176(11)
Authors: Vickrey, Don; Bettis, Carr

Reciprocal and Non-Reciprocal Transactions: The FASB's Stock-Based Compensation Project
pp. 177-187(11)
Author: Newberry, Susan

Contextualizing the Process of Accounting Regulation: A Study of Nineteenth-Century British Friendly Societies
pp. 188-216(29)
Authors: Edwards, John Richard; Chandler, Roy

Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies
pp. 217-232(16)
Authors: Jaggi, Bikki; Baydoun, Nabil

Discretionary Disclosure: A Note
pp. 233-247(15)
Author: Richarson, Scott

Quality Management Systems Certification: Research Note
pp. 248-266(19)
Author: Chan, Siu Y.

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