RESEARCH FORTHCOMING AND IN PROGRESS :
"The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition" (with Lakshmanan Shivakumar).
"Is Accounting Conservatism Due to Debt or Share Markets? A Test of "Contracting" Versus "Value Relevance" Theories of Accounting" (with Ashok Robin and Gil Sadka).
OLD UNPUBLISHED WORKING PAPERS:
"The Firm as a Specialist Contracting Intermediary: Application to Accounting and Auditing," May, 1989.
"The Value of Debate," 1974.
"On Valuation in Accounting," August, 1975.