These papers may be analytical, theoretical, empirical, or methodological, but should be firmly based on either the managerial or the economic literatures. We encourage papers that further advance our knowledge of the similarities and differences between these two perspectives and papers that fruitfully combine both of the two lines of research. The deadline for submission of papers is 1 November 2001 . Authors wishing to discuss their papers prior to submission may contact the guest editors. Authors are asked to follow the editorial guidelines of The European Accounting Review and to submit two copies of the manuscript to both guest editors.
All papers are subject to a double-blind review process.