ACCOUNTING INFORMATION & CAPITAL MARKETS

 #

DATE

NAME

TOPIC

Yr

JOURNAL

1st AUTHOR

TITLE

1

5/7

Scott

Steele

STOCK OPTION COMPENSATION

98

Amer. Compensation Assoc. Jnl.

Ellig

Employee Stock Options: An Overview

.

.

Mark

Tanis

.

93

Jnl. of Accountancy

Rouse

Stock Compensation Accounting

.

.

.

.

.

96

Newsweek

Sloan

Games With Numbers 101

2

5/7

Marina

Menard

EPS MEASURES

98

Bear Stearns: Acct. Issues

McConnell

Don't Be Deluded, It's Diluted That Matters

.

.

.

.

.

97

Financial Analysts Jnl.

Jennings

Evidence on the Usefulness of Alternative EPS Measures

.

.

.

.

.

97

Bear Stearns: Acct. Issues

McConnell

A Common Denominator: The New Rules for Calculating EPS

3

5/14

Jeff

Fruit

ACCOUNTING FOR R&D

96

Mgmt. Acct.

Kalagnanam

Analyzing Capital Investments in New Proucts

.

.

.

.

.

93

Mgmt. Acct.

Kirsch

Capitalize or Expense?

4

5/14

Craig

Donton

BANKRUPTCY

95

CPA Jnl.

Geiger

Reporting on Going concern Before and After SAS No. 59

.

.

Scott

Shafer

.

94

Mgmt Research News

Tavakolian

Bankruptcy: An Emerging Financial Strategy

.

.

.

.

.

93

CPA Jnl.

Arnold

Going-Concern Evaluation: Factors Affecting Decisions

5

5/21

John

Peterson

EARNINGS MANIPULATION

97

Jnl. of Acct. & Econ.

Burgstahler

Earnings Management to Avoid Earnings Decreases and Losses

.

.

Lawrence

Kirchner

.

89

Jnl. of Acct. Research

Lev

On the Usefulness of Earnings and Earnings Research ...

6

5/21

Steven

Pines

ACTIVE VS. PASSIVE FUND MGMT

96

Financial Analysts Jnl.

Halpern

Does the Emperor Wear Clothes? ...

.

.

.

.

.

91

Financial Analysts Jnl.

Garcia

Some Observations on Active Manager Performance and Passive Indexing

7

5/28

Maher

Harb

CONVERTIBLE DEBT

93

Jnl. Of Fixed Income

Lummer

Convertible Bonds as an Asset Class

.

.

.

.

.

96

Pensions & Investments

Maitland

Convertible Market Shouldn't be Overlooked

.

.

.

.

.

.

Goldman Sachs Convertible Research

.

The Issuer's Perspective

8

5/28

Constance

Moran

INTERNATIONAL ISSUES

97

European Commission

.

Accounting for the Introduction of the Euro

.

.

Attila

Bogdan

.

.

Financial Analysis & Valuation

.

Equity: Concepts & Techniques

9

6/4

Quentin

Ostrowski

REACTIONS TO FORECASTS

97

Financial Analysts Jnl.

Brown

Analyst Forecasting Errors.

.

.

.

.

.

97

Jnl. of Acct. Research

Abarbanell

Fundamental Analysis, Future Earnings, & Stock Prices

10

6/4

Brian

Deck

CREDIT ISSUES

97

Jnl. Of Bus. & Finance

Ward

Selecting a Measure for Financial Distress

.

.

Denise

Glab

.

95

Acct. Review

Beneish

Resolution of Technical Default

.

.

.

.

.

94

Commercial Lending Review

Rizzi

Determining Debt Capacity