No. 48-4, September 2010

Index

• Earnings Trend and Performance Relative to Benchmarks: How Consistency Influences Their Joint Use
• Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
• Predicting Stock Market Returns with Aggregate Discretionary Accruals
• The Influence of Institutional Constraints on Outsourcing
• The Regulation of Public Company Auditing: Evidence from the Transition to AS5