Editorial Rev Acc Stud (2006) 11:157 DOI 10.1007/s11142-006-9011-2 Stephen Penman Published online: 24 May 2006 Springer Science+Business Media, LLC 2006 This double issue publishes papers presented at a conference on Earnings Measurement and Performance Reporting at Columbia University in October 2005. We thank Columbia Business School and their staff for their kind hospitality. Cambridge Business Publishers and the Morgan Stanley Scholar Fund at Columbia provided financial assistance for which we are also grateful. 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 conference, 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: ‘‘The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly’’ by Patricia M. Dechow and Weili Ge; and ‘‘Divisional Performance Measurement and Transfer Pricing for Intangible Assets’’ by Nicole Bastian Johnson. The Morgan Stanley prize for the best discussion was awarded to Daniel Baird Bergstresser for his commentary, published in this issue, on ‘‘Over-Investment of Free Cash Flow’’ by Scott Richardson. Congratulations to these winners, and thanks to the sponsors for the awards, Barclays Global Investors and Morgan Stanley. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Accounting Studies Springer Journals
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Kluwer Academic Publishers-Plenum Publishers
Copyright © 2006 by Springer Science+Business Media, LLC
Business and Management; Accounting/Auditing; Corporate Finance; Public Finance
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