Volume 30, March 1997

  Security Markets and Accounting Standards: Lessons from Research Shyam Sunder
  The Determinants of Loan Impairment Recognized by the U.S. Bank Holding Companies Shuen-Zen Liu
  On Incomplete Contracting: An Investigation of Accounting Firm's Consulting Services William W. Sheng
  On the Rationality of Value Line's Quarterly Earnings Forecasts: Evidence from Alternative Methods Bing Xiang
  An Optimal Design of Wage Contracts of Public Accouning Firms Jia-Ling Lee, Victor W. Liu
  An Empirical Study on the Extent Capital Adequacy Ratio Measures Taiwan Commercial Bank Shareholder Risks Hsiou-Wei Lin, Yu-Cheng Chen
  Systematic Design of Metered Taxi Fare Shangyao Yan, Miawjane Chen, Hsin-Chi Ho
  The Empirical Investigation of Voluntary Management Earnings Forecasts Chih-Chiang Fang, Anne Wu