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Volume 32, Numbers 7-8, September 2005

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The Term Structure of Implicit Discount Rates in Security Valuation
pp. 1237-1274(38)
Authors: Garrod, Neil; Valentincic, Aljosa

Earnings Conservatism, Litigation and Contracting: The Case of Cross-Listed Firms
pp. 1275-1309(35)
Authors: Huijgen, Carel; Lubberink, Martien

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
pp. 1311-1346(36)
Authors: Peasnell, K.V.; Pope, P.F.; Young, S.

The Impact of Mandated Cash Flow Disclosure on Bid-Ask Spreads
pp. 1373-1396(24)
Authors: Frino, Alex; Jones, Stewart

The Provision of Company Benefits in the UK
pp. 1397-1421(25)
Authors: Collard, David; Godwin, Michael; Hudson, John

Voluntary Disclosure of Bad News
pp. 1423-1435(13)
Author: Suijs, Jeroen

The Relevance of Analysts’ Earnings Forecasts in Japan
pp. 1437-1463(27)
Authors: Covrig, Vicentiu; Low, Buen Sin

Evaluating the Performance of Ethical and Non-ethical Funds: A Matched Pair Analysis
pp. 1465-1493(29)
Authors: Kreander, N.; Gray, R.H.; Power, D.M.; Sinclair, C.D.

Weekend Effect, ‘Reverse’ Weekend Effect, and Investor Trading Activities
pp. 1495-1517(23)
Authors: Brusa, Jorge; Liu, Pu; Schulman, Craig

Financial Modernization in US Banking Markets: A Local or Global Event?
pp. 1561-1585(25)
Authors: Akhigbe, Aigbe; Frye, Melissa B.; Whyte, Ann Marie

Comparing the Impact of News: A Tale of Three Health Care Sectors
pp. 1587-1611(25)
Authors: Ewing, Bradley T.; Kruse, Jamie B.; Thompson, Mark A.

Tests of Weak-Form Efficiency of the Dhaka Stock Exchange
pp. 1613-1624(12)
Authors: Islam, Ainul; Khaled, Mohammed

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