一、会计理新论和会计原则
Meeting, David T., and Randan W. Luecke i Raising or Holding Contributions for Others, Journal of Accountancy,189(6), June 2000.
二、财务会计
Aharony, Joseph, Chi-Wen Jevons Lee, and T. J. Wong;Financial Packagine ot IPCi Firms in China, IMmal of Accounting Research, 38 (1) , Spring 2000.
Ali, Ashiq, and Lee-Seok Hwang; Coontry-Specific Factors Related to Financial Reporting and the Value Relevance' of Accounting Data, Journal of Accounting Research, 38(1) , Spring 2000.
Amold, P.J., and R. H. Cheng; The Economic Consequences of Regulatory Accounting in the Nuclear
Power Industry : Market Reaction to Plant Abandonments, Journal of Accounting and Public Policy, 19
(2) , Summer 2000.
Beaver, William H., and Stephen G. Ryan; Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Retum on Equity, Journal of Accounting Research, 38(1), Spring 2000.
Brennan, Niamh; An Empirical Examination of Forecast Disclosure by Bidding Companies, AccounUng and Business Research, 30 (3) , Summer 2000.
Brown, Lawrence D., and Jerrv C. Y. Han; Do Stock Prices Fully Reflect the Implications of Current Eamings for Future Eamings for ARI Finns ?, Joumal of Accountfng Research, 38 (1) , Spring 2000.
Campbell, Annhenrie, Ph. D., CGFM, CPA, David H.Lindsay, Ph. D., CPA, and Paul Sheldon Foote, Ph. D.；Does a Govemment/Not-for-Profit Program Requirement Improve CPA Exam Pass Rates?, The Govern-
ment Accountants Journal, 49 (2), Summer 2000.
Chandra, Uday, Andrew Procassini, and Gregory B. Waymire; The Use of Trade Association Disclosures
by Investors and Analysts: Evidence from the Semiconductor Indastry, Contemporary Accounting Research, 16(4), Winter 1999.
Charitou. on Dividends: Evidence fer Japan, Abacus, 36(2) June 2000.
Dennis, Anita; No One Stands Still in Public Accounting, Journal of Accountancy, 189 (6) , June 2000.
Ettredge, Michael L., Daniel T. Simon, David B. Smith, and Mary S. Stone; The Effect of the Extemal Accountant's Review on the Timing of Adjustments to QuarterlY Earning, Journal of Accounting
Research, 38(1) , Spring 2000.
Fraocis, Jennifer, Per Olsson, and Dennis R. Oswald; Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates, Journal of accounting esearch, 38 (1) , Spring 2000.
Gadenne, David, and Errol R. Iselin; Properties of Accounting and Finance Information and Their
Effects on the Pedonnance of Bankers and Models in Predicting Company Failure, Journal of Business
Finance & Accounting, 27(1 & 2), January/March 2000.
