Volume 28, September 1994

  An Empirical Comparison of Probit and OLS Regression -- Hypothesis Tests and Prediction Accuracy Hsin-hui Hung, Yann-ching Tsai
  Flexibility of Activity Resources and Behavior of Activity Costs Rajiv D. Banker, Hsihui Chang
  A Simple Framework for Modeling the Explicit Earnings - Returns Relation C. S. Agnes Cheng
  Empirical Research in Earnings Forecasts Jerry C. Y. Han
  Technological Change, Competition, Organizational Size and the Mix of Management Accounting Problems: Evidence from U.S. Manufacturing Firms Chee W. Chow, Michael D. Shields
  The Revision of Risk Premium in the Presence of Conditional Variances: The Case the Foreign Exchange Market of Taiwan Chin-Chen Chien
  Dividend Changes and the Informativeness of Annual Earnings Reports Chih-Chiang Fang
  Anticipated Dividend Announcements Reflected in Merton's Option Pricing Model Sode David Shyu
  會計書評 歐進士、沈大白、沈維民、葉疏