No. 39-1, June 2001

Index

• Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico
• An Experimental Investigation of Retention and Rotation Requirements
• Analyst Coverage and Intangible Assets
• Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
• Balancing Performance Measures
• Do Analysts and Auditors Use Information in Accruals?
• Imperfect Information and Credible Communication
• Toward an Implied Cost of Capital