List of contributors. Editorial board. Statement of purpose and review procedures. Editorial policy and manuscript form guidelines. An empirical study of operating cash flow usefulness in predicting savings and loan financial distress (A.H. Catanach Jr.). Value relevance of the earnings impact of lease capitalization (C.S. Agnes Cheng, S-J. Hsieh). A meta-analysis of materiality studies (E.G. Chewning Jr., J.L. Higgs). Financial decisions and top management team composition (C.S. Ciccotello et al.). Insider trading and the early adoption of SFAS 96: a test of the signaling hypothesis (C.F. Eakin, J.D. Gramlich). A meta-analysis of the effect of task properties on business failure prediction accuracy (J.W. Lin, M.I. Hwang). Three's a crowd: an examination of state statutes and court decisions that narrow accountant liability to third parties for negligence (C. Pacini et al.). Management plans and SAS no going concern resolutions (R. Riley et al.). Accounting versus engineering, law, and medicine: perceptions of influential high school teachers (J.R. Hardin et al.). Analyst forecasts and analyst actuals in the presence of nonrecurring gains and losses: evidence of inconsistency (T.R. Skantz, B.G. Pierce). An ex ante test of the Jenkins Committee disclosure recommendations (T.V. Eaton, K.G. Stanga).