Vol. 17 No. 1 (2017)

Articles

• Accounting Student Internship Programs: Practical and Effective Administration

  Constance A. McKnight, PhD, CPA, Stephanie F. Watson, PhD, CPA

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• On the Definition, Measurement, and Use of the Free Cash Flow Concept in Financial Reporting and Analysis: A Review and Recommendations

  Shyam B. Bhandari, PhD, Mollie T. Adams, PhD, CPA

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• Implications of Transitioning to IFRS on Key Financial Indicators in The Oil and Gas Production Industry

  Rachel Byers, PhD, CPA,

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• The Opportunistic Use of Pension Assumptions and Pension Cost Reporting

  Mike Braswell, Chun-Chia Amy Chang, Su-Jane Hsieh

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• Social Network Activities, Future Earnings, and Equity Values

  Rajib Hasan, Weiwei Wang

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• The (M, B, Q)Financial Models

  Javier M. Huarca Ochoa

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• Accounting Conservatism and its Benefits to Shareholders in Developing Capital Market: Evidence from Nigeria

  Osundina J. Ademola, Olayinka I. Moses

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• The Impact of the New Revenue Standard on Real Estate Sales

  Wing W. Poon

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• Do Restructurings Improve Post-restructuring Productivity?

  Menghistu Sallehu

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• Hurdle Rates and High-Watermarks: Incentives or Restrictions?

  Sangheon Shin, Jan M. Smolarski, Gökçe A. Soydemir

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• Target Firm Characteristics: What Do Investors Value During Recessions?

  Christi Wann, Nai H. Lamb

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