Table of Content :rnrnVol. 10 Issue: 2, pp.92-109, SFAS No. 159: An examination of early electors, late electors and non-electors in the banking industryrnrnVol. 10 Issue: 2, pp.110-133, Outside CEO directors on compensation committees: whose side are they on?rnrnVol. 10 Issue: 2, pp.134-154, Apparent audit failures and value relevance of earnings and book valuernrnVol. 10 Issue: 2, pp.155-175, Changes in the predictive ability of earnings around earnings restatementsrnrnVol. 10 Issue: 2, pp.176-196, Corporate diversification and earnings management