Contemporary Accounting Research

Part I. The relevance of the value-relevance literature for financial accounting standard setting (R.W. Holthausen, R.L. Watts). The relevance of the value-relevance literature for financial accounting standard setting: Another view (M.E. Barth, W.H. Beaver, W.R. Landsman). Capital markets research in accounting (S.P. Kothari). Market efficiency and accounting research: A discussion of "capital market research in accounting" by S.P. Kothari (C.M.C. Lee). Empirical research on accounting choice (T.D Fields, T.Z. Lys and L. Vincent). Discussion of empirical research on accounting choice (J. Francis). Empirical tax research in accounting (D.A. Shackelford, T. Shevlin). Empirical tax research in accounting: A discussion (E.L. Maydew). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (P.M. Healy, K.G. Palepu). A review of the empirical disclosure literature: Discussion (J.E. Core). Part II. Contracting theory and accounting (R.A. Lambert). Discussion of "contracting theory and accounting"(R.P Magee). Essays on disclosure (R.E. Verrecchia). An evaluation of "essays on disclosure" and the disclosure literature in accounting (R.A. Dye). Financial accounting information and corporate governance (R.M. Bushman, A.J. Smith). Financial accounting and corporate governance: A discussion (R.G. Sloan). Assessing empirical research in managerial accounting: A value-based management perspective (C.D. Ittner, D.F. Larcker). Conjectures regarding empirical managerial accounting research (J.L. Zimmerman).