No. 47-5, December 2009

Index

• Aggregate Earnings and Asset Prices
• Corrigendum
• Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
• Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
• Editors' Note
• Measuring Investors' Opinion Divergence
• The Informational Role of Bond Analysts
• Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
• Using Nonfinancial Measures to Assess Fraud Risk