No. 45-2, May 2007

Index

• Accounting Information, Disclosure, and the Cost of Capital
• Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges
• Discussion of Accounting Information, Disclosure, and the Cost of Capital
• Discussion of Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges and Market Transparency and the Accounting Regime
• Discussion of IPO Failure Risk
• Discussion of The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
• Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns?
• IPO Failure Risk
• Market Transparency and the Accounting Regime
• The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
• Which Institutional Investors Trade Based on Private Information About Earnings and Returns?