Review of Accounting Studies, 10, 131, 2005 2005 Springer Science+Business Media, Inc., Manufactured in The Netherlands. This double issue publishes papers presented at a conference on Financial Statement Analysis and Valuation at the Mendoza College of Business, University of Notre Dame in September 2004. Review of Accounting Studies editor, Peter Easton orga- nized this conference. His fellow editors thank him, his staﬀ and his colleagues for their kind hospitality. We also thank the Mendoza College of Business for ﬁnancial assistance. Our thanks go also to the paper discussants who brought critical insight. Their discussions are published alongside the papers in this issue. Barclays Global Investors sponsored a cash prize for the best paper at the con- ference, as they have generously done at previous conferences. This year, the best paper (selected by secret ballot from conference attendees) was shared. The winners were: ‘‘Conservatism, Growth and the Role of Accounting Numbers in the Fun- damental Analysis Process’’ by Steve Monahan; ‘‘Conditional and Unconditional Conservatism: Concepts and Modeling’’ by Bill Beaver and Stephen Ryan; ‘‘On Accounting-based Valuation Formulae’’ by James Ohlson; and ‘‘Expected EPS and EPS Growth as Determinants of Value’’ by James Ohlson and Beate Juettner- Nauroth. The Morgan Stanley prize for the best discussion was awarded to Joseph Piotroski for his commentary, published in this issue, on ‘‘Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis’’ by Partha Mohanram. Congratulations to these winners, and thanks to the sponsors for the awards: Barclays Global Investors and Morgan Stanley. Stephen Penman Managing Editor
Review of Accounting Studies – Springer Journals
Published: Apr 23, 2005
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