April 2000

The Cross-Sectional Determinants of Corporate Capital Expenditures: A Multinational Comparison
Ivo Welch/David Wessels

The Benefits of Bundling Strategies
Torsten Olderog/Bernd Skiera

Governance Costs, Determinants, and Size of Corporate Headquarters
Rolf Bühner

The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards
Christian Leuz

Book Review
International Accounting
Walton, Peter/Haller, Axel/Raffournier, Bernard