No. 47-1, March 2009

Index

• Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R
• Analysts' Incentives and Street Earnings
• Do Industry‐Level Analyses Improve Forecasts of Financial Performance?
• Do Managers Withhold Bad News?
• Event Day 0? After‐Hours Earnings Announcements
• Inco Ltd.: Market Value, Fair Value, and Management Discretion
• The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
• The Going‐Concern Market Anomaly