Volume 43, July 2006

  Effects of Accounting Principles and Information Asymmetry on the Earnings Response in the Chinese Stock Exchanges Tsai-Jyh Chen, Shu-Hsing Li, Bi-Huei Tsai
  Do Client Importance and Nonaudit Services Affect Audit Quality? Post-Enron Observation Yan-Jie Yang, Yue-Duan Guan
  The Association between Derivative Disclosure and Foreign Exchange Risk Exposure Mei-Hwa Lin, Xiang-Yu Huang
  Business Life Cycle, Industry and Equity Valuation: The Comparison between Real Option and Ohlson Models Po-Chin Wu, Che-Hui Cheng