No. 45-4, September 2007

Index

• Accounting Standards, Implementation Guidance, and Example‐Based Reasoning
• Assessing the Performance of Business Unit Managers
• Erratum
• How Disaggregation Enhances the Credibility of Management Earnings Forecasts
• Performance Evaluations and Efficient Sorting
• The Allocational Effects of the Precision of Accounting Estimates
• The Credibility of Voluntary Disclosure and Insider Stock Transactions