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OLD UNPUBLISHED WORKING PAPERS: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.