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

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Volume 43, Number 2, June 2007

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Editorial
pp. i-iv(4)

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The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research
pp. 111-135(25)
Authors: Ataullah, Ali; Higson, Andrew; Tippett, Mark

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Optimal Smoothing of Profit Via Overhead Allocation
pp. 136-155(20)
Author: Shuo Su, Steve Yu

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Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice
pp. 156-189(34)
Authors: Jaafar, Aziz; McLeay, Stuart

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