Volume 33, July 2001

  Accounting Based Valuation Model of Capitalization for R&D Jenten Liu
  An Empirical Investigation of the Relevance Characteristics of Taiwanese SFAS No. 22 and SFAS No. 18 Conrad C. Chang, Yu-Chuan Liang
  The Effects of Experience on Product Quantity and Batch Decisions Chia-Ling Lee, Victor W. Liu
  The Value Relevance of Shareholder Deductible Disclosure after the Integration of Individual and Corporate Income Taxes Wu-Chun Chi, Hung-Chao Yu, Chun-Yuan Hsu, Mei-Chuan Tsao