Contents
Biographies

The Valuation of European Financial Firms
by Jo Danbolt and William Rees

Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks
by Craig Lefanowicz and Malcolm J. McLelland

Consensus Analysts' Forecasts and Current Price Level
by Huai Zhang

What Managers Should Know About Earnings Management - Its Prevalence, Legality, Ethicality, and Does It Work?
by Paquita Y. Davis-Friday and Thomas J. Frecka

The Deferred Tax Asset Valuation Allowance and Earnings Quality
by Christine C. Bauman and Mark P. Bauman

The Impact of Reputation on the Informativeness of Earnings and Accounting Choices
by Fouad AlNajjar and Ahmed Riahi-Belkaoui