35th Annual Meeting

May 11-13, 2000
Salt Lake City, Utah

Preliminary Program

Friday May 12
Concurrent Session #2
1:30 p.m.-3:00 p.m.

Paper Presentations

2.4 Financial Accounting and Reporting

"Analyst Forecast errors and the Level of Earnings: the Impact of Earnings Shocks and Excess Mean Reversion"
Michael Eames, Santa Clara University
Steven M. Glover, Brigham Young University
Earl Kay Stice, Brigham Young University

"How do Investors Perceive and Value the Components of FIFO compared with LIFO Earnings?"
Davis L. Senteney, Ohio University

"Value Relevance of Foreign GAAP Earnings and Form 20-F Reconciliations Reported by Foreign Firms: Evidence from Financial Analysts"
Judith A.Hora, University of San Diego
Ruth Ann McEwen, Suffolk University
Rasoul H. Tondkar, Virginia Commonwealth University

2.5 Taxation

"Tax Rate Behavior and Government stability: A Comparison of EU and ASEAN Countries"
Haroldene F. Wunder, California State Univesity, Sacramento
Stephen R. Crow, California State University, Sacramento

"Tax Advantages of Sports Franchises: Part I--The Stadium"
John R. Dorocak, California State University, San Bernardino

"Is the IRS Delitigating its Attacks on Transfer Pricing Schemes? IRC Sec. 7701(1) and Back-to-Back Loans"
John E.Karayan, California State University at Pomona

2.6 Public Interest

"When Does An Accountant Have A Fiduciary Duty?"
Mary Beth Armstrong, California Polytechnic State University
Janice Carr, California Polytechnic State University

"Accounting for Pollution: The Effects of Emissions Trading"
S. Douglas Beets, Wake Forest University

"How Much Is An Accounting Publication Worth"
Todd L. Sayre, University of San Francisco
James R. Hasselback, Florida State University
Frederick W. Rankin, Washington University

2.7 International Accounting

"Pre- and Post- Listing Corporate Governance Practices in China" (An Abridged Version)
Anthony Moung Yin CHAN, Ryerson Polytechnic University
Chiu-kwok POON, China Development Finance Co., Ltd.
Mei-shan TANG, China International Trust & Investment Corporation Pacific, Ltd.

"Survey of Perceptions of Korean Executives and Review of Annual Reports Related to Corporate Governance Issues"
Gary Miller, Hong Kong University of Science and Technology
Soon Suk Yoon, Chonnam National University