No. 41-1, March 2003

Index

• Are Selling, General, and Administrative Costs “Sticky”?
• Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?
• The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
• The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
• The Sale of Assets to Manage Earnings in Japan
• The Value Relevance of Network Advantages: The Case of E–Commerce Firms
• Why Press Coverage of a Client Influences the Audit Opinion